SPFPL AGUETTAZ : revenue, balance sheet and financial ratios

SPFPL AGUETTAZ is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-PAUL-SUR-ISERE (73730), this company of category PME shows in 2021 a revenue of 5 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SPFPL AGUETTAZ (SIREN 535252928)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C 4 990 € 2 054 511 € N/C N/C 2 004 959 €
Net income 142 714 € 81 513 € -8 466 € -12 254 € -30 424 € 453 788 € 184 519 € 169 136 € 209 179 €
EBITDA -11 340 € -14 428 € -5 655 € -19 257 € -38 511 € 235 042 € N/C N/C 312 435 €
Net margin N/C N/C N/C N/C -609.7% 22.1% N/C N/C 10.4%

Revenue and income statement

In 2025, SPFPL AGUETTAZ generates positive net income of 143 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 209 k€ -> 143 k€.

EBITDA (2025) ?
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

-11 340 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 286 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

142 714 €

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.475%

Financial autonomy (2025) ?
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

68.899%

Repayment capacity (2025) ?
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

4.812

Solvency indicators evolution
SPFPL AGUETTAZ

Sector positioning

Debt ratio
44.48 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good

In 2025, the debt ratio of SPFPL AGUETTAZ (44.48) 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
68.9% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good +6 pts over 3 years

In 2025, the financial autonomy of SPFPL AGUETTAZ (68.9%) 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
4.81 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Average +44 pts over 3 years

In 2025, the repayment capacity of SPFPL AGUETTAZ (4.81) 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 7726.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

7726.46

Interest coverage (2025) ?
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

-67.363

Liquidity indicators evolution
SPFPL AGUETTAZ

Sector positioning

Liquidity ratio
7726.46 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent

In 2025, the liquidity ratio of SPFPL AGUETTAZ (7726.46) 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
-67.36x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch

In 2025, the interest coverage of SPFPL AGUETTAZ (-67.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model).

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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

53 j

Inventory turnover (2025) ?
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
SPFPL AGUETTAZ

Positioning of SPFPL AGUETTAZ in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SPFPL AGUETTAZ is estimated at 2 267 028 € (range 1 538 416€ - 3 557 280€). 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 2025
277 transactions
1538k€ 2267k€ 3557k€
2 267 028 € Range: 1 538 416€ - 3 557 280€
NAF 5 année 2025

Valuation method used

Net Income Multiple
142 714 € × 15.9x = 2 267 029 €
Range: 1 538 416€ - 3 557 280€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 AGUETTAZ with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SPFPL AGUETTAZ

What is the revenue of SPFPL AGUETTAZ ?

The revenue of SPFPL AGUETTAZ in 2021 is 5 k€.

Is SPFPL AGUETTAZ profitable?

Yes, SPFPL AGUETTAZ generated a net profit of 143 k€ in 2025.

Where is the headquarters of SPFPL AGUETTAZ ?

The headquarters of SPFPL AGUETTAZ is located in SAINT-PAUL-SUR-ISERE (73730), in the department Savoie.

Where to find the tax return of SPFPL AGUETTAZ ?

The tax return of SPFPL AGUETTAZ 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 AGUETTAZ operate?

SPFPL AGUETTAZ 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.