SPR BATIMENT ET INDUSTRIE : revenue, balance sheet and financial ratios

SPR BATIMENT ET INDUSTRIE is a French company founded 25 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in IVRY-SUR-SEINE (94200), this company of category GE shows in 2024 a revenue of 7.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SPR BATIMENT ET INDUSTRIE (SIREN 432411783)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 598 083 € 14 859 345 € 8 443 013 € 4 886 410 € 5 898 612 € 6 366 698 € 8 024 965 € 6 106 662 € 7 564 049 €
Net income -11 875 € 213 039 € 712 410 € 172 276 € 424 134 € -786 743 € 351 770 € 155 262 € 217 466 €
EBITDA 355 247 € 218 955 € 674 387 € 100 675 € -161 333 € -1 424 398 € 415 502 € -78 514 € 40 716 €
Net margin -0.2% 1.4% 8.4% 3.5% 7.2% -12.4% 4.4% 2.5% 2.9%

Revenue and income statement

In 2024, SPR BATIMENT ET INDUSTRIE achieves revenue of 7.6 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Significant drop of -49% vs 2023. After deducting consumption (0 €), gross margin stands at 7.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 355 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -12 k€ (-0.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 598 083 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 598 083 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

355 247 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

352 736 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-11 875 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

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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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.049%

Financial autonomy (2024) ?
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

19.626%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.297%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.001

Solvency indicators evolution
SPR BATIMENT ET INDUSTRIE

Sector positioning

Debt ratio
0.05 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Excellent

In 2024, the debt ratio of SPR BATIMENT ET INDUSTRIE (0.05) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
19.63% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Average

In 2024, the financial autonomy of SPR BATIMENT ET INDUSTRIE (19.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Good

In 2024, the repayment capacity of SPR BATIMENT ET INDUSTRIE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 166.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

166.857

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.464

Liquidity indicators evolution
SPR BATIMENT ET INDUSTRIE

Sector positioning

Liquidity ratio
166.86 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Average +12 pts over 3 years

In 2024, the liquidity ratio of SPR BATIMENT ET INDUSTRIE (166.86) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good +22 pts over 3 years

In 2024, the interest coverage of SPR BATIMENT ET INDUSTRIE (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 104 days of revenue, i.e. 2.2 M€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

Operating WCR (2024) ?
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

2 192 275 €

Customer credit (2024) ?
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

97 j

Supplier credit (2024) ?
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

127 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

104 j

WCR and payment terms evolution
SPR BATIMENT ET INDUSTRIE

Positioning of SPR BATIMENT ET INDUSTRIE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 720 322€ to 2 067 756€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
720k€ 1311k€ 2067k€
1 311 357 € Range: 720 322€ - 2 067 756€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SPR BATIMENT ET INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SPR BATIMENT ET INDUSTRIE

What is the revenue of SPR BATIMENT ET INDUSTRIE ?

The revenue of SPR BATIMENT ET INDUSTRIE in 2024 is 7.6 M€.

Is SPR BATIMENT ET INDUSTRIE profitable?

SPR BATIMENT ET INDUSTRIE recorded a net loss in 2024.

Where is the headquarters of SPR BATIMENT ET INDUSTRIE ?

The headquarters of SPR BATIMENT ET INDUSTRIE is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.

Where to find the tax return of SPR BATIMENT ET INDUSTRIE ?

The tax return of SPR BATIMENT ET INDUSTRIE 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 SPR BATIMENT ET INDUSTRIE operate?

SPR BATIMENT ET INDUSTRIE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.