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SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE : revenue, balance sheet and financial ratios

SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE is a French company founded 12 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in AUBIGNY-SUR-NERE (18700), this company of category PME shows in 2021 a net income positive of 40 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

Financial history - SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE (SIREN 801811084)
Indicator 2021 2020 2019
Revenue N/C N/C N/C
Net income 40 110 € -894 € -6 653 €
EBITDA -10 633 € -11 426 € -13 982 €
Net margin N/C N/C N/C

Revenue and income statement

In 2021, SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2021) ?
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

-10 633 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 633 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 110 €

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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 630%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

630.474%

Financial autonomy (2021) ?
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

13.687%

Repayment capacity (2021) ?
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

19.815

Solvency indicators evolution
SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE

Sector positioning

Debt ratio
630.47 2021
2019
2020
2021
Q1: 0.02
Med: 12.01
Q3: 99.49
Average

In 2021, the debt ratio of SOCIETE ALBINIENNE DE PAR... (630.47) 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
13.69% 2021
2019
2020
2021
Q1: 18.1%
Med: 61.65%
Q3: 91.15%
Average

In 2021, the financial autonomy of SOCIETE ALBINIENNE DE PAR... (13.7%) 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
19.82 years 2021
2019
2020
2021
Q1: -0.03 years
Med: 0.01 years
Q3: 3.84 years
Average +50 pts over 3 years

In 2021, the repayment capacity of SOCIETE ALBINIENNE DE PAR... (19.82) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 20213.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

20213.889

Interest coverage (2021) ?
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

-177.476

Liquidity indicators evolution
SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE

Sector positioning

Liquidity ratio
20213.89 2021
2019
2020
2021
Q1: 111.19
Med: 514.23
Q3: 3099.95
Excellent +50 pts over 3 years

In 2021, the liquidity ratio of SOCIETE ALBINIENNE DE PAR... (20213.89) 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
-177.48x 2021
2019
2020
2021
Q1: -54.03x
Med: 0.0x
Q3: 0.0x
Average

In 2021, the interest coverage of SOCIETE ALBINIENNE DE PAR... (-177.5x) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

5 j

Inventory turnover (2021) ?
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
SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE

Positioning of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 235 075€ to 736 094€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
235k€ 600k€ 736k€
600 539 € Range: 235 075€ - 736 094€
NAF 5 année 2021
How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Fonds de placement et entités financières similaires)

Compare SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE

What is the revenue of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE ?

The revenue of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE is not publicly disclosed (confidential accounts filed with INPI).

Is SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE profitable?

Yes, SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE generated a net profit of 40 k€ in 2021.

Where is the headquarters of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE ?

The headquarters of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE is located in AUBIGNY-SUR-NERE (18700), in the department Cher.

Where to find the tax return of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE ?

The tax return of SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE 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 SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE operate?

SOCIETE ALBINIENNE DE PARTICIPATIONS SPFPL DE PHARMACIENS D'OFFICINE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.