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SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE : revenue, balance sheet and financial ratios

SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CAEN (14000), this company of category PME shows in 2025 a net income negative of -6 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 LIMITEE PHILIPPE BROSSE (SIREN 484174115)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income -6 295 € -6 367 € 7 279 € 52 487 € -3 603 € -3 577 € -3 535 € -16 289 € -18 659 € 19 661 €
EBITDA -2 130 € -2 096 € -2 061 € -2 531 € -2 103 € -2 009 € -1 912 € -2 110 € -3 017 € -2 738 €
Net margin N/C 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 DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE records a net loss of 6 k€. This deficit will reduce equity on the balance sheet.

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

-2 130 €

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

-2 130 €

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

-6 295 €

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

50.047%

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

65.498%

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

-21.364

Solvency indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE

Sector positioning

Debt ratio
50.05 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average +12 pts over 3 years

In 2025, the debt ratio of SPFPL DE PHARMACIENS D'OF... (50.05) 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
65.5% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good -9 pts over 3 years

In 2025, the financial autonomy of SPFPL DE PHARMACIENS D'OF... (65.5%) 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
-21.36 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of SPFPL DE PHARMACIENS D'OF... (-21.36) 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 0.03. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.028

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

-294.085

Liquidity indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE

Sector positioning

Liquidity ratio
0.03 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Watch

In 2025, the liquidity ratio of SPFPL DE PHARMACIENS D'OF... (0.03) 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
-294.08x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch

In 2025, the interest coverage of SPFPL DE PHARMACIENS D'OF... (-294.1x) 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: 267 days. Excellent situation: suppliers finance 267 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

267 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 PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE

Positioning of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE

What is the revenue of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE ?

The revenue of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE profitable?

SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE recorded a net loss in 2025.

Where is the headquarters of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE ?

The headquarters of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE is located in CAEN (14000), in the department Calvados.

Where to find the tax return of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE ?

The tax return of SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE 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 LIMITEE PHILIPPE BROSSE operate?

SPFPL DE PHARMACIENS D'OFFICINE A RESPONSABILITE LIMITEE PHILIPPE BROSSE operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.