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SPFPL ASAE : revenue, balance sheet and financial ratios

SPFPL ASAE is a French company founded 11 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHATEAU-SALINS (57170), this company of category PME shows in 2016 a revenue of 1.1 M€. 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 ASAE (SIREN 809724065)
Indicator 2018 2016
Revenue N/C 1 132 470 €
Net income 377 931 € 53 671 €
EBITDA N/C 92 893 €
Net margin N/C 4.7%

Revenue and income statement

In 2018, SPFPL ASAE generates positive net income of 378 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 54 k€ -> 378 k€.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

377 931 €

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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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

78.9%

Financial autonomy (2018) ?
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

48.956%

Solvency indicators evolution
SPFPL ASAE

Sector positioning

Debt ratio
78.9 2018
2016
2018
Q1: 40.91
Med: 114.65
Q3: 265.65
Good -37 pts over 2 years

In 2018, the debt ratio of SPFPL ASAE (78.90) 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
48.96% 2018
2016
2018
Q1: 21.63%
Med: 38.4%
Q3: 58.06%
Good +38 pts over 2 years

In 2018, the financial autonomy of SPFPL ASAE (49.0%) 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
8.45 years 2016
2016
Q1: 2.17 years
Med: 6.32 years
Q3: 11.13 years
Average

In 2016, the repayment capacity of SPFPL ASAE (8.45) 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 804.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

804.429

Liquidity indicators evolution
SPFPL ASAE

Sector positioning

Liquidity ratio
804.43 2018
2016
2018
Q1: 118.22
Med: 162.8
Q3: 228.3
Excellent +22 pts over 2 years

In 2018, the liquidity ratio of SPFPL ASAE (804.43) 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
13.64x 2016
2016
Q1: 4.69x
Med: 10.82x
Q3: 19.32x
Good

In 2016, the interest coverage of SPFPL ASAE (13.6x) 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.

Operating WCR (2018) ?
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 (2018) ?
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 (2018) ?
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 (2018) ?
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 ASAE

Positioning of SPFPL ASAE in its sector

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

Valuation estimate

Based on 177 transactions of similar company sales in 2018, the value of SPFPL ASAE is estimated at 4 758 489 € (range 3 546 554€ - 7 826 602€). 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 2018
177 transactions
3546k€ 4758k€ 7826k€
4 758 489 € Range: 3 546 554€ - 7 826 602€
NAF 5 année 2018

Valuation method used

Net Income Multiple
377 931 € × 12.6x = 4 758 489 €
Range: 3 546 555€ - 7 826 603€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 ASAE 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 ASAE

What is the revenue of SPFPL ASAE ?

The revenue of SPFPL ASAE in 2016 is 1.1 M€.

Is SPFPL ASAE profitable?

Yes, SPFPL ASAE generated a net profit of 378 k€ in 2018.

Where is the headquarters of SPFPL ASAE ?

The headquarters of SPFPL ASAE is located in CHATEAU-SALINS (57170), in the department Moselle.

Where to find the tax return of SPFPL ASAE ?

The tax return of SPFPL ASAE 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 ASAE operate?

SPFPL ASAE 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.