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SPOT DEVELOPPEMENT : revenue, balance sheet and financial ratios

SPOT DEVELOPPEMENT is a French company founded 47 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LES SABLES D'OLONNE (85100), this company of category PME shows in 2014 a revenue of 420 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPOT DEVELOPPEMENT (SIREN 316656073)
Indicator 2019 2018 2017 2016 2015 2014
Revenue N/C N/C N/C N/C N/C 419 637 €
Net income 1 202 321 € 85 751 € 1 727 699 € 140 258 € 1 254 237 € 170 527 €
EBITDA N/C N/C N/C N/C N/C 208 340 €
Net margin N/C N/C N/C N/C N/C 40.6%

Revenue and income statement

In 2019, SPOT DEVELOPPEMENT generates positive net income of 1.2 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2019: 171 k€ -> 1.2 M€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 202 321 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.03%

Financial autonomy (2019) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

97.789%

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

32.6%

Solvency indicators evolution
SPOT DEVELOPPEMENT

Sector positioning

Debt ratio
0.03 2019
2017
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Good

In 2019, the debt ratio of SPOT DEVELOPPEMENT (0.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
97.79% 2019
2017
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Excellent

In 2019, the financial autonomy of SPOT DEVELOPPEMENT (97.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2488.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

2488.205

Liquidity indicators evolution
SPOT DEVELOPPEMENT

Sector positioning

Liquidity ratio
2488.2 2019
2017
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Excellent

In 2019, the liquidity ratio of SPOT DEVELOPPEMENT (2488.20) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2019) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2019) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2019) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2019) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
SPOT DEVELOPPEMENT

Positioning of SPOT DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of SPOT DEVELOPPEMENT is estimated at 7 693 279 € (range 2 896 578€ - 15 561 348€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2019
234 transactions
2896k€ 7693k€ 15561k€
7 693 279 € Range: 2 896 578€ - 15 561 348€
NAF 5 année 2019

Valuation method used

Net Income Multiple
1 202 321 € × 6.4x = 7 693 280 €
Range: 2 896 579€ - 15 561 348€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Location de terrains et d'autres biens immobiliers)

Compare SPOT DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SPOT DEVELOPPEMENT

What is the revenue of SPOT DEVELOPPEMENT ?

The revenue of SPOT DEVELOPPEMENT in 2014 is 420 k€.

Is SPOT DEVELOPPEMENT profitable?

Yes, SPOT DEVELOPPEMENT generated a net profit of 1.2 M€ in 2019.

Where is the headquarters of SPOT DEVELOPPEMENT ?

The headquarters of SPOT DEVELOPPEMENT is located in LES SABLES D'OLONNE (85100), in the department Vendee.

Where to find the tax return of SPOT DEVELOPPEMENT ?

The tax return of SPOT DEVELOPPEMENT is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SPOT DEVELOPPEMENT operate?

SPOT DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.