Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM : revenue, balance sheet and financial ratios

SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BAYEUX (14400), this company of category PME shows in 2022 a revenue of 1.1 M€. 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

Historique financier - SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM (SIREN 821492329)
Kennzahl 2024 2023 2022 2021 2020 2019
Umsatz N/C N/C 1 062 107 € N/C N/C N/C
Nettoergebnis 23 014 € 45 163 € 47 290 € 49 113 € 74 023 € -46 972 €
EBITDA N/C N/C 68 539 € N/C N/C N/C
Nettomarge N/C N/C 4.5% N/C N/C N/C

Umsatz und Gewinn- und Verlustrechnung

In 2024, SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

23 014 €

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

53.204%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

60.241%

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

34.2%

Entwicklung der Solvenzkennzahlen
SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM

Positionnement sectoriel

Debt ratio
53.2 2024
2022
2023
2024
Q1: 16.45
Méd: 58.41
Q3: 154.59
Good

In 2024, the debt ratio of SPFPL BUSNOT SOCIETE DE P... (53.20) 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
60.24% 2024
2022
2023
2024
Q1: 28.92%
Méd: 49.95%
Q3: 69.49%
Good +7 pts über 3 Jahre

In 2024, the financial autonomy of SPFPL BUSNOT SOCIETE DE P... (60.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
7.39 years 2022
2022
Q1: 1.29 years
Méd: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of SPFPL BUSNOT SOCIETE DE P... (7.39) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 331.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

331.918

Entwicklung der Liquiditätskennzahlen
SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM

Positionnement sectoriel

Liquidity ratio
331.92 2024
2022
2023
2024
Q1: 129.47
Méd: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of SPFPL BUSNOT SOCIETE DE P... (331.92) 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.

Interest coverage
5.83x 2022
2022
Q1: 0.75x
Méd: 2.51x
Q3: 5.16x
Excellent

In 2022, the interest coverage of SPFPL BUSNOT SOCIETE DE P... (5.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Umlaufvermögensbedarf und Zahlungsfristen

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

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

0 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

0 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Entwicklung des Working Capital und der Zahlungsfristen
SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM

Positionnement de SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM dans son secteur

Vergleich mit der Branche Commerce de détail de produits pharmaceutiques en magasin spécialisé

Bewertungsschätzung

Based on 225 transactions of similar company sales in 2024, the value of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM is estimated at 321 292 € (range 223 742€ - 480 671€). 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 2024
225 transactions
223k€ 321k€ 480k€
321 292 € Range: 223 742€ - 480 671€
NAF 5 année 2024

Valuation method used

Net Income Multiple
23 014 € × 14.0x = 321 292 €
Range: 223 743€ - 480 672€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 225 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM with other companies in the same sector:

Frequently asked questions about SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM

What is the revenue of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM ?

The revenue of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM in 2022 is 1.1 M€.

Is SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM profitable?

Yes, SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM generated a net profit of 23 k€ in 2024.

Where is the headquarters of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM ?

The headquarters of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM is located in BAYEUX (14400), in the department Calvados.

Where to find the tax return of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM ?

The tax return of SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM 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 SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM operate?

SPFPL BUSNOT SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIM operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.