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SPFPL AJBOYER PHARMA : revenue, balance sheet and financial ratios

SPFPL AJBOYER PHARMA is a French company founded 7 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in TALMONT-SAINT-HILAIRE (85440), this company of category PME shows in 2025 a net income positive of 156 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SPFPL AJBOYER PHARMA (SIREN 842354862)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 155 997 € 113 704 € 38 727 € 29 881 € 23 613 € -72 € -25 117 €
EBITDA -2 315 € -2 208 € -3 375 € -1 981 € -1 977 € -3 710 € -3 837 €
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SPFPL AJBOYER PHARMA generates positive net income of 156 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-2 315 €

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

-2 315 €

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

155 997 €

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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 290%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

290.447%

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

25.604%

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

8.435

Solvency indicators evolution
SPFPL AJBOYER PHARMA

Sector positioning

Debt ratio
290.45 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average

In 2025, the debt ratio of SPFPL AJBOYER PHARMA (290.45) 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
25.6% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average +6 pts over 3 years

In 2025, the financial autonomy of SPFPL AJBOYER PHARMA (25.6%) 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
8.44 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average

In 2025, the repayment capacity of SPFPL AJBOYER PHARMA (8.44) 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 40852.59. 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

40852.593

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

-1319.568

Liquidity indicators evolution
SPFPL AJBOYER PHARMA

Sector positioning

Liquidity ratio
40852.59 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Excellent +46 pts over 3 years

In 2025, the liquidity ratio of SPFPL AJBOYER PHARMA (40852.59) 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
-1319.57x 2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Average

In 2025, the interest coverage of SPFPL AJBOYER PHARMA (-1319.6x) 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: 70 days. Excellent situation: suppliers finance 70 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

70 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 AJBOYER PHARMA

Positioning of SPFPL AJBOYER PHARMA in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Based on 170 transactions of similar company sales (all years), the value of SPFPL AJBOYER PHARMA is estimated at 1 617 189 € (range 1 002 422€ - 2 515 239€). 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
170 transactions
1002k€ 1617k€ 2515k€
1 617 189 € Range: 1 002 422€ - 2 515 239€
NAF 5 all-time

Valuation method used

Net Income Multiple
155 997 € × 10.4x = 1 617 190 €
Range: 1 002 423€ - 2 515 240€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 170 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 SPFPL AJBOYER PHARMA with other companies in the same sector:

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

Frequently asked questions about SPFPL AJBOYER PHARMA

What is the revenue of SPFPL AJBOYER PHARMA ?

The revenue of SPFPL AJBOYER PHARMA is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL AJBOYER PHARMA profitable?

Yes, SPFPL AJBOYER PHARMA generated a net profit of 156 k€ in 2025.

Where is the headquarters of SPFPL AJBOYER PHARMA ?

The headquarters of SPFPL AJBOYER PHARMA is located in TALMONT-SAINT-HILAIRE (85440), in the department Vendee.

Where to find the tax return of SPFPL AJBOYER PHARMA ?

The tax return of SPFPL AJBOYER PHARMA 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 AJBOYER PHARMA operate?

SPFPL AJBOYER PHARMA 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.