SPFPL BENZERFA : revenue, balance sheet and financial ratios

SPFPL BENZERFA is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TRAPPES (78190), this company of category PME shows in 2015 a revenue of 1.6 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 BENZERFA (SIREN 513732867)
Indicator 2023 2022 2021 2020 2019 2018 2016 2015 2014 2013 2012
Revenue N/C N/C N/C N/C N/C N/C N/C 1 633 192 € 1 752 625 € 1 917 550 € 2 081 825 €
Net income -84 824 € 531 945 € 183 467 € 76 116 € 92 493 € 74 754 € 158 764 € 131 308 € 151 688 € 119 824 € 76 613 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 217 457 € 246 581 € 207 466 € 165 438 €
Net margin N/C N/C N/C N/C N/C N/C N/C 8.0% 8.7% 6.2% 3.7%

Revenue and income statement

In 2023, SPFPL BENZERFA records a net loss of 85 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-84 824 €

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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 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

122.642%

Financial autonomy (2023) ?
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

44.843%

Solvency indicators evolution
SPFPL BENZERFA

Sector positioning

Debt ratio
122.64 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average +17 pts over 3 years

In 2023, the debt ratio of SPFPL BENZERFA (122.64) 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
44.84% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of SPFPL BENZERFA (44.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 9698.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

9698.372

Liquidity indicators evolution
SPFPL BENZERFA

Sector positioning

Liquidity ratio
9698.37 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent

In 2023, the liquidity ratio of SPFPL BENZERFA (9698.37) 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.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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 BENZERFA

Positioning of SPFPL BENZERFA in its sector

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

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SPFPL BENZERFA with other companies in the same sector:

Frequently asked questions about SPFPL BENZERFA

What is the revenue of SPFPL BENZERFA ?

The revenue of SPFPL BENZERFA in 2015 is 1.6 M€.

Is SPFPL BENZERFA profitable?

SPFPL BENZERFA recorded a net loss in 2023.

Where is the headquarters of SPFPL BENZERFA ?

The headquarters of SPFPL BENZERFA is located in TRAPPES (78190), in the department Yvelines.

Where to find the tax return of SPFPL BENZERFA ?

The tax return of SPFPL BENZERFA 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 BENZERFA operate?

SPFPL BENZERFA 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.