Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPFPL CLINIQUE EQUINE DE LIVET : revenue, balance sheet and financial ratios
SPFPL CLINIQUE EQUINE DE LIVET is a French company
founded 10 years ago,
specialized in the sector Activités vétérinaires.
Based in LIVAROT-PAYS-D'AUGE (14140),
this company of category PME
shows in 2025 a net income positive of 781 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SPFPL CLINIQUE EQUINE DE LIVET (SIREN 815064647)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
780 684 €
778 270 €
645 767 €
823 584 €
482 079 €
279 822 €
266 192 €
263 935 €
251 668 €
EBITDA
-4 758 €
-3 140 €
-2 763 €
-3 981 €
-1 856 €
-2 414 €
-3 241 €
-1 231 €
-6 653 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SPFPL CLINIQUE EQUINE DE LIVET generates positive net income of 781 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 252 k€ -> 781 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
-4 758 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-4 759 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
780 684 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
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
11.721%
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
10.444%
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
0.379
Solvency indicators evolution SPFPL CLINIQUE EQUINE DE LIVET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
836.063
398.633
238.566
154.62
90.377
69.634
44.859
26.278
11.721
Financial autonomy
89.276
79.9
70.406
60.691
47.447
39.663
30.938
20.787
10.444
Repayment capacity
10.094
8.606
7.51
6.16
2.997
1.412
1.358
0.756
0.379
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
11.722025
2023
2024
2025
Q1: 12.34
Med: 38.09
Q3: 82.85
Excellent-29 pts over 3 years
In 2025, the debt ratio of SPFPL CLINIQUE EQUINE DE ... (11.72) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
10.44%2025
2023
2024
2025
Q1: 39.57%
Med: 54.13%
Q3: 69.72%
Watch-11 pts over 3 years
In 2025, the financial autonomy of SPFPL CLINIQUE EQUINE DE ... (10.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
0.38 years2025
2023
2024
2025
Q1: 0.43 years
Med: 1.38 years
Q3: 1.83 years
Excellent-29 pts over 3 years
In 2025, the repayment capacity of SPFPL CLINIQUE EQUINE DE ... (0.38) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 59.23. 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
59.226
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
-182.03
Liquidity indicators evolution SPFPL CLINIQUE EQUINE DE LIVET
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
802.879
485.123
183.637
273.652
12792.979
106.914
362.952
148.576
59.226
Interest coverage
-585.6
-2620.634
-895.804
-1068.061
-1198.222
-475.107
-564.133
-387.389
-182.03
Sector positioning
Liquidity ratio
59.232025
2023
2024
2025
Q1: 209.01
Med: 268.75
Q3: 382.57
Watch-66 pts over 3 years
In 2025, the liquidity ratio of SPFPL CLINIQUE EQUINE DE ... (59.23) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-182.03x2025
2023
2024
2025
Q1: 0.0x
Med: 0.87x
Q3: 3.73x
Watch-7 pts over 3 years
In 2025, the interest coverage of SPFPL CLINIQUE EQUINE DE ... (-182.0x) 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: 234 days. Excellent situation: suppliers finance 234 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
234 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 CLINIQUE EQUINE DE LIVET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
60
395
213
205
265
154
294
249
234
Positioning of SPFPL CLINIQUE EQUINE DE LIVET in its sector
Comparison with sector Activités vétérinaires
Similar companies (Activités vétérinaires)
Compare SPFPL CLINIQUE EQUINE DE LIVET with other companies in the same sector:
Frequently asked questions about SPFPL CLINIQUE EQUINE DE LIVET
What is the revenue of SPFPL CLINIQUE EQUINE DE LIVET ?
The revenue of SPFPL CLINIQUE EQUINE DE LIVET is not publicly disclosed (confidential accounts filed with INPI).
Is SPFPL CLINIQUE EQUINE DE LIVET profitable?
Yes, SPFPL CLINIQUE EQUINE DE LIVET generated a net profit of 781 k€ in 2025.
Where is the headquarters of SPFPL CLINIQUE EQUINE DE LIVET ?
The headquarters of SPFPL CLINIQUE EQUINE DE LIVET is located in LIVAROT-PAYS-D'AUGE (14140), in the department Calvados.
Where to find the tax return of SPFPL CLINIQUE EQUINE DE LIVET ?
The tax return of SPFPL CLINIQUE EQUINE DE LIVET 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 CLINIQUE EQUINE DE LIVET operate?
SPFPL CLINIQUE EQUINE DE LIVET operates in the sector Activités vétérinaires (NAF code 75.00Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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