SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE : revenue, balance sheet and financial ratios

SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE is a French company founded 10 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in LAVAL (53000), this company of category PME shows in 2025 a revenue of 26 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 PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE (SIREN 811513936)
Indicator 2025 2024 2023 2022 2021
Revenue 26 400 € 26 400 € 26 400 € 26 400 € 26 400 €
Net income 90 919 € 127 003 € 128 432 € 117 696 € 113 706 €
EBITDA 351 € 361 € 3 088 € 2 863 € 3 572 €
Net margin 344.4% 481.1% 486.5% 445.8% 430.7%

Revenue and income statement

In 2025, SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE achieves revenue of 26 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 26 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 351 €, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 91 k€, i.e. 344.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 400 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

26 400 €

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

351 €

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

351 €

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

90 919 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.3%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 344.4% 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 (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

40.428%

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

70.549%

Cash flow / Revenue (2025) ?
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

344.39%

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

4.582

Solvency indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE

Sector positioning

Debt ratio
40.43 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average -7 pts over 3 years

In 2025, the debt ratio of SPFPL DE PHARMACIENS D'OF... (40.43) 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
70.55% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Good +17 pts over 3 years

In 2025, the financial autonomy of SPFPL DE PHARMACIENS D'OF... (70.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.58 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average

In 2025, the repayment capacity of SPFPL DE PHARMACIENS D'OF... (4.58) 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 182.01. 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 1578.1x. Operating income very largely covers interest expenses: high safety margin.

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

182.009

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

1578.063

Liquidity indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE

Sector positioning

Liquidity ratio
182.01 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Average

In 2025, the liquidity ratio of SPFPL DE PHARMACIENS D'OF... (182.01) 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
1578.06x 2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Excellent

In 2025, the interest coverage of SPFPL DE PHARMACIENS D'OF... (1578.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 503 days. Excellent situation: suppliers finance 503 days of the operating cycle (retail model). WCR is negative (-724 days): operations structurally generate cash. Notable WCR improvement over the period (-307%), freeing up cash.

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

-53 119 €

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

503 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 in days of revenue (2025) ?
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

-724 j

WCR and payment terms evolution
SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE

Positioning of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Based on 170 transactions of similar company sales (all years), the value of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE is estimated at 195 318 € (range 121 325€ - 301 858€). With an EBITDA of 351€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (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.

Estimated enterprise value 2025
170 transactions
121k€ 195k€ 301k€
195 318 € Range: 121 325€ - 301 858€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
351 € × 6.8x
Estimation 2 390 €
1 448€ - 4 212€
Revenue Multiple 30%
26 400 € × 0.71x
Estimation 18 720 €
12 512€ - 21 876€
Net Income Multiple 20%
90 919 € × 10.4x
Estimation 942 539 €
584 237€ - 1 465 945€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 170 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 (Fonds de placement et entités financières similaires)

Compare SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE

What is the revenue of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE ?

The revenue of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE in 2025 is 26 k€.

Is SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE profitable?

Yes, SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE generated a net profit of 91 k€ in 2025.

Where is the headquarters of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE ?

The headquarters of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE ?

The tax return of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE 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 PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE operate?

SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITE DELDALLE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.