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

SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI : revenue, balance sheet and financial ratios

SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in FRESNE-LE-PLAN (76520), this company of category PME shows in 2024 a net income positive of 58 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Historique financier - SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI (SIREN 823553953)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017
Umsatz N/C N/C N/C N/C N/C N/C N/C N/C
Nettoergebnis 58 164 € 33 299 € 34 162 € 34 213 € 33 992 € 33 762 € 33 672 € 7 508 €
EBITDA -15 482 € -2 530 € -1 739 € -1 483 € -1 454 € -1 438 € -1 281 € -2 424 €
Nettomarge N/C N/C N/C N/C N/C N/C N/C N/C

Umsatz und Gewinn- und Verlustrechnung

In 2024, SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI generates positive net income of 58 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 8 k€ -> 58 k€.

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

-15 482 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-15 482 €

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

58 164 €

Chargement du compte de résultat...

Évolution graphique

Anzeigen :

Aktiva

Chargement des données...

Passiva

Chargement des données...

Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 160%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

160.182%

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

38.073%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

8.779

Entwicklung der Solvenzkennzahlen
SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI

Positionnement sectoriel

Debt ratio
160.18 2024
2022
2023
2024
Q1: 0.01
Méd: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SPFPL DUPAIN SOCIETE DE P... (160.18) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
38.07% 2024
2022
2023
2024
Q1: 15.71%
Méd: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of SPFPL DUPAIN SOCIETE DE P... (38.1%) 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
8.78 years 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SPFPL DUPAIN SOCIETE DE P... (8.78) 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 615.19. 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

615.188

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

-91.829

Entwicklung der Liquiditätskennzahlen
SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI

Positionnement sectoriel

Liquidity ratio
615.19 2024
2022
2023
2024
Q1: 138.65
Méd: 681.09
Q3: 3914.52
Average +6 pts über 3 Jahre

In 2024, the liquidity ratio of SPFPL DUPAIN SOCIETE DE P... (615.19) 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
-91.83x 2024
2022
2023
2024
Q1: -74.77x
Méd: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of SPFPL DUPAIN SOCIETE DE P... (-91.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model).

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

72 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 DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI

Positionnement de SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI dans son secteur

Vergleich mit der Branche Activités des sociétés holding

Bewertungsschätzung

Based on 54 transactions of similar company sales in 2024, the value of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI is estimated at 84 917 € (range 54 158€ - 434 395€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
54k€ 84k€ 434k€
84 917 € Range: 54 158€ - 434 395€
NAF 5 année 2024

Valuation method used

Net Income Multiple
58 164 € × 1.5x = 84 917 €
Range: 54 159€ - 434 396€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI

What is the revenue of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI ?

The revenue of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI profitable?

Yes, SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI generated a net profit of 58 k€ in 2024.

Where is the headquarters of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI ?

The headquarters of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI is located in FRESNE-LE-PLAN (76520), in the department Seine-Maritime.

Where to find the tax return of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI ?

The tax return of SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI 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 DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI operate?

SPFPL DUPAIN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERAL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMI operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.