SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY : revenue, balance sheet and financial ratios

SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in DIEPPE (76200), this company of category PME shows in 2023 a revenue of 8 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY (SIREN 819939471)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 7 629 € 9 620 € 3 628 € 10 825 € 8 158 € 16 166 € 19 207 €
Net income 406 775 € 617 126 € 262 641 € 73 784 € 130 913 € 139 697 € 248 886 €
EBITDA -29 € 883 € -4 345 € 2 131 € 1 967 € 4 317 € 10 403 €
Net margin 5332.0% 6415.0% 7239.3% 681.6% 1604.7% 864.1% 1295.8%

Revenue and income statement

In 2023, SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY achieves revenue of 8 k€. Revenue is declining over the period 2017-2023 (CAGR: -14.3%). Significant drop of -21% vs 2022. After deducting consumption (0 €), gross margin stands at 8 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -29 €, representing -0.4% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -103%, reducing margin by 9.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 407 k€, i.e. 5332.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 629 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 629 €

EBITDA (2023) ?
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

-29 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-21 474 €

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

406 775 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.4%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5613.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.002%

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

0.002%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5613.055%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

43.7%

Solvency indicators evolution
SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Excellent

In 2023, the debt ratio of SPFPL DE BIOLOGISTES MEDI... (0.00) 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
0.0% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Average

In 2023, the financial autonomy of SPFPL DE BIOLOGISTES MEDI... (0.0%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Excellent

In 2023, the repayment capacity of SPFPL DE BIOLOGISTES MEDI... (0.00) 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 16709.61. 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

16709.61

Interest coverage (2023) ?
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

-31017.241

Liquidity indicators evolution
SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY

Sector positioning

Liquidity ratio
16709.61 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Excellent

In 2023, the liquidity ratio of SPFPL DE BIOLOGISTES MEDI... (16709.61) 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
-31017.24x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average -25 pts over 3 years

In 2023, the interest coverage of SPFPL DE BIOLOGISTES MEDI... (-31017.2x) 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: 98 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Overall, WCR represents 9533 days of revenue, i.e. 202 k€ to permanently finance. Over 2017-2023, WCR increased by +4154%, requiring additional financing.

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

202 030 €

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

98 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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

9533 j

WCR and payment terms evolution
SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY

Positioning of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY is estimated at 1 518 830 € (range 277 477€ - 2 255 449€). The price/revenue ratio is 0.24x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
63 tx
277k€ 1518k€ 2255k€
1 518 830 € Range: 277 477€ - 2 255 449€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
7 629 € × 0.24x
Estimation 1 835 €
1 342€ - 5 449€
Net Income Multiple 20%
406 775 € × 9.3x
Estimation 3 794 325 €
691 682€ - 5 630 450€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY

What is the revenue of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY ?

The revenue of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY in 2023 is 8 k€.

Is SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY profitable?

Yes, SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY generated a net profit of 407 k€ in 2023.

Where is the headquarters of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY ?

The headquarters of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY is located in DIEPPE (76200), in the department Seine-Maritime.

Where to find the tax return of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY ?

The tax return of SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY 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 DE BIOLOGISTES MEDICAUX BIO-FOUQUAY operate?

SPFPL DE BIOLOGISTES MEDICAUX BIO-FOUQUAY operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.