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SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE : revenue, balance sheet and financial ratios

SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE is a French company founded 3 years ago, specialized in the sector Gestion de fonds. Based in ORMESSON-SUR-MARNE (94490), this company of category PME shows in 2025 a net income positive of 27 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE (SIREN 923227235)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 26 637 € 26 623 € 1 €
EBITDA -4 269 € -3 853 € N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2025, SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 1 € -> 27 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

-4 269 €

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

-4 269 €

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

26 637 €

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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 595%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.2 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

595.497%

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

14.3%

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

8.172

Solvency indicators evolution
SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE

Sector positioning

Debt ratio
595.5 2025
2023
2024
2025
Q1: 0.0
Med: 11.01
Q3: 95.19
Average +50 pts over 3 years

In 2025, the debt ratio of SPFPL DE PHARMACIEN D'OFF... (595.50) 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
14.3% 2025
2023
2024
2025
Q1: 9.37%
Med: 52.48%
Q3: 89.45%
Average

In 2025, the financial autonomy of SPFPL DE PHARMACIEN D'OFF... (14.3%) 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
8.17 years 2025
2024
2025
Q1: 0.0 years
Med: 0.13 years
Q3: 3.47 years
Average

In 2025, the repayment capacity of SPFPL DE PHARMACIEN D'OFF... (8.17) 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 201.87. 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

201.871

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

-106.559

Liquidity indicators evolution
SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE

Sector positioning

Liquidity ratio
201.87 2025
2024
2025
Q1: 115.9
Med: 589.92
Q3: 4166.44
Average -34 pts over 2 years

In 2025, the liquidity ratio of SPFPL DE PHARMACIEN D'OFF... (201.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-106.56x 2025
2024
2025
Q1: -76.71x
Med: 0.0x
Q3: 0.0x
Average

In 2025, the interest coverage of SPFPL DE PHARMACIEN D'OFF... (-106.6x) 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: 98 days. Excellent situation: suppliers finance 98 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

98 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 DE PHARMACIEN D'OFFICINE BRENON LAURENCE

Positioning of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 34 584€ to 199 308€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
34k€ 68k€ 199k€
68 216 € Range: 34 584€ - 199 308€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Gestion de fonds)

Compare SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE

What is the revenue of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE ?

The revenue of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE profitable?

Yes, SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE generated a net profit of 27 k€ in 2025.

Where is the headquarters of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE ?

The headquarters of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE is located in ORMESSON-SUR-MARNE (94490), in the department Val-de-Marne.

Where to find the tax return of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE ?

The tax return of SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE 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 PHARMACIEN D'OFFICINE BRENON LAURENCE operate?

SPFPL DE PHARMACIEN D'OFFICINE BRENON LAURENCE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.