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

SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in DANNEMARIE (68210), this company of category PME shows in 2024 a revenue of 67 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 PHARMACIEN D'OFFICINE RISTERUCCI (SIREN 802753194)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 67 300 € 100 100 € 100 080 € 122 680 € 122 600 € 122 150 € 119 700 € 111 720 €
Net income 12 942 € 49 789 € 5 557 € 13 318 € 5 485 € 3 444 € 3 745 € 1 791 €
EBITDA 35 820 € 5 338 € 12 218 € 20 871 € 7 324 € 18 163 € 19 882 € 18 124 €
Net margin 19.2% 49.7% 5.6% 10.9% 4.5% 2.8% 3.1% 1.6%

Revenue and income statement

In 2024, SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI achieves revenue of 67 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.1%). Significant drop of -33% vs 2022. After deducting consumption (0 €), gross margin stands at 67 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 36 k€, representing 53.2% of revenue. Positive scissor effect: EBITDA margin improves by +47.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 19.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

67 300 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

67 300 €

EBITDA (2024) ?
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

35 820 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

35 819 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 942 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

53.2%

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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 336%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 39.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 19.2% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

335.715%

Financial autonomy (2024) ?
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

22.774%

Cash flow / Revenue (2024) ?
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

19.23%

Repayment capacity (2024) ?
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

39.448

Solvency indicators evolution
SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI

Sector positioning

Debt ratio
335.71 2024
2021
2022
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SPFPL DE PHARMACIEN D'OFF... (335.71) 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
22.77% 2024
2021
2022
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of SPFPL DE PHARMACIEN D'OFF... (22.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
39.45 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SPFPL DE PHARMACIEN D'OFF... (39.45) 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 1286.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 58.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

1286.971

Interest coverage (2024) ?
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

58.434

Liquidity indicators evolution
SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI

Sector positioning

Liquidity ratio
1286.97 2024
2021
2022
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good +24 pts over 3 years

In 2024, the liquidity ratio of SPFPL DE PHARMACIEN D'OFF... (1286.97) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
58.43x 2024
2021
2022
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SPFPL DE PHARMACIEN D'OFF... (58.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 226 days of revenue, i.e. 42 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.

Operating WCR (2024) ?
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

42 295 €

Customer credit (2024) ?
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

24 j

Supplier credit (2024) ?
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 (2024) ?
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 (2024) ?
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

226 j

WCR and payment terms evolution
SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI

Positioning of SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI is estimated at 102 276 € (range 24 466€ - 182 717€). With an EBITDA of 35 820€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (in line with sector norms). 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 2024
54 tx
24k€ 102k€ 182k€
102 276 € Range: 24 466€ - 182 717€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
35 820 € × 4.8x
Estimation 173 220 €
29 322€ - 298 509€
Revenue Multiple 30%
67 300 € × 0.59x
Estimation 39 624 €
24 651€ - 47 106€
Net Income Multiple 20%
12 942 € × 1.5x
Estimation 18 895 €
12 051€ - 96 657€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 PHARMACIEN D'OFFICINE RISTERUCCI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI

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

The revenue of SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI in 2024 is 67 k€.

Is SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI profitable?

Yes, SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI generated a net profit of 13 k€ in 2024.

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

The headquarters of SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI is located in DANNEMARIE (68210), in the department Haut-Rhin.

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

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

SPFPL DE PHARMACIEN D'OFFICINE RISTERUCCI 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.