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SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL : revenue, balance sheet and financial ratios

SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL is a French company founded 8 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75007), this company of category PME shows in 2022 a revenue of 45 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 - SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL (SIREN 834531493)
Indicator 2022
Revenue 45 000 €
Net income 19 203 €
EBITDA 22 527 €
Net margin 42.7%

Revenue and income statement

In 2022, SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL achieves revenue of 45 k€. After deducting consumption (0 €), gross margin stands at 45 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 23 k€, representing 50.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 42.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

45 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

45 000 €

EBITDA (2022) ?
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

22 527 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 527 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 203 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

50.1%

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Chart evolution

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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 1%. 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 98%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.7% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.422%

Financial autonomy (2022) ?
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

97.892%

Cash flow / Revenue (2022) ?
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

42.673%

Repayment capacity (2022) ?
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

0.469

Solvency indicators evolution
SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL

Sector positioning

Debt ratio
1.42 2022
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Good

In 2022, the debt ratio of SPFP DE PHARMACIENS D'OFF... (1.42) 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
97.89% 2022
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Excellent

In 2022, the financial autonomy of SPFP DE PHARMACIENS D'OFF... (97.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.47 years 2022
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Average

In 2022, the repayment capacity of SPFP DE PHARMACIENS D'OFF... (0.47) 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 2018.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

2018.471

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL

Sector positioning

Liquidity ratio
2018.47 2022
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Good

In 2022, the liquidity ratio of SPFP DE PHARMACIENS D'OFF... (2018.47) 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
0.0x 2022
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Good

In 2022, the interest coverage of SPFP DE PHARMACIENS D'OFF... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 21 days of revenue, i.e. 3 k€ to permanently finance.

Operating WCR (2022) ?
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

2 607 €

Customer credit (2022) ?
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 (2022) ?
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

23 j

Inventory turnover (2022) ?
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 (2022) ?
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

21 j

WCR and payment terms evolution
SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL

Positioning of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL is estimated at 50 519 € (range 22 498€ - 134 213€). With an EBITDA of 22 527€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.67x (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 2022
70 tx
22k€ 50k€ 134k€
50 519 € Range: 22 498€ - 134 213€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 527 € × 2.4x
Estimation 54 511 €
28 388€ - 181 173€
Revenue Multiple 30%
45 000 € × 0.67x
Estimation 30 053 €
12 316€ - 48 980€
Net Income Multiple 20%
19 203 € × 3.7x
Estimation 71 240 €
23 050€ - 144 664€
How is this estimate calculated?

This estimate is based on the analysis of 70 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 SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL

What is the revenue of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL ?

The revenue of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL in 2022 is 45 k€.

Is SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL profitable?

Yes, SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL generated a net profit of 19 k€ in 2022.

Where is the headquarters of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL ?

The headquarters of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL is located in PARIS (75007), in the department Paris.

Where to find the tax return of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL ?

The tax return of SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL 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 SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL operate?

SPFP DE PHARMACIENS D'OFFICINE GUEGUEN PERCEVAL 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.