SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in MONTBELIARD (25200), this company of category PME shows in 2024 a revenue of 340 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 DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER (SIREN 825231103)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 339 530 € 339 375 € 339 350 € 279 200 € 210 680 € 114 330 € 97 850 € 63 600 €
Net income 50 841 € 52 300 € 65 047 € 68 329 € 73 214 € 64 341 € 66 149 € 1 285 €
EBITDA -1 269 € 2 718 € 5 332 € 9 244 € 14 927 € 5 973 € 7 914 € -5 251 €
Net margin 15.0% 15.4% 19.2% 24.5% 34.8% 56.3% 67.6% 2.0%

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER achieves revenue of 340 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +27.0%. Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 340 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 15.0% of revenue. This profit can be retained or distributed to shareholders.

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

339 530 €

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

339 530 €

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

-1 269 €

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

-1 268 €

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

50 841 €

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

-0.4%

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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

109.767%

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

46.012%

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

14.974%

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

15.351

Solvency indicators evolution
SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER

Sector positioning

Debt ratio
109.77 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SOCIETE DE PARTICIPATION ... (109.77) 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
46.01% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of SOCIETE DE PARTICIPATION ... (46.0%) 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
15.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SOCIETE DE PARTICIPATION ... (15.35) 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 791.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

791.197

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

-1055.871

Liquidity indicators evolution
SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER

Sector positioning

Liquidity ratio
791.2 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good +7 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATION ... (791.20) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-1055.87x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE DE PARTICIPATION ... (-1055.9x) 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: 315 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 315 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 389 days of revenue, i.e. 366 k€ to permanently finance. Over 2017-2024, WCR increased by +654%, requiring additional financing.

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

366 475 €

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

315 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

0 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

389 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER

Positioning of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER is estimated at 149 633 € (range 93 555€ - 294 471€). The price/revenue ratio is 0.59x (in line with sector norms). 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
93k€ 149k€ 294k€
149 633 € Range: 93 555€ - 294 471€
NAF 5 année 2024

Valuation detail by method

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Revenue Multiple 30%
339 530 € × 0.59x
Estimation 199 906 €
124 367€ - 237 650€
Net Income Multiple 20%
50 841 € × 1.5x
Estimation 74 226 €
47 340€ - 379 704€

Valuation evolution

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 SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER

What is the revenue of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER ?

The revenue of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER in 2024 is 340 k€.

Is SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER profitable?

Yes, SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER generated a net profit of 51 k€ in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER ?

The headquarters of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER is located in MONTBELIARD (25200), in the department Doubs.

Where to find the tax return of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER ?

The tax return of SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER 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 DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER operate?

SOCIETE DE PARTICIPATION FINANCIERE DE PHARMACIEN D'OFFICINE FEUVRIER 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.