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SPFPL DE PHARMACIENS D'OFFICINE GONTHIER : revenue, balance sheet and financial ratios

SPFPL DE PHARMACIENS D'OFFICINE GONTHIER is a French company founded 4 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in BREHAL (50290), this company of category PME shows in 2025 a net income positive of 35 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 GONTHIER (SIREN 904443660)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 35 108 € 38 864 € 43 120 €
EBITDA N/C N/C -3 751 €
Net margin N/C N/C N/C

Revenue and income statement

In 2025, SPFPL DE PHARMACIENS D'OFFICINE GONTHIER generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 43 k€ -> 35 k€.

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

35 108 €

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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 255%. 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 28%. The balance between equity and debt is satisfactory.

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

254.738%

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

28.146%

Solvency indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE GONTHIER

Sector positioning

Debt ratio
254.74 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average

In 2025, the debt ratio of SPFPL DE PHARMACIENS D'OF... (254.74) 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
28.15% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average +7 pts over 3 years

In 2025, the financial autonomy of SPFPL DE PHARMACIENS D'OF... (28.1%) 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
10.28 years 2023
2023
Q1: 0.0 years
Med: 0.12 years
Q3: 4.47 years
Average

In 2023, the repayment capacity of SPFPL DE PHARMACIENS D'OF... (10.28) 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 3430.66. 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

3430.664

Liquidity indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE GONTHIER

Sector positioning

Liquidity ratio
3430.66 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Good -6 pts over 3 years

In 2025, the liquidity ratio of SPFPL DE PHARMACIENS D'OF... (3430.66) 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
-101.31x 2023
2023
Q1: -106.29x
Med: -3.78x
Q3: 0.0x
Average

In 2023, the interest coverage of SPFPL DE PHARMACIENS D'OF... (-101.3x) 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.

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

0 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 GONTHIER

Positioning of SPFPL DE PHARMACIENS D'OFFICINE GONTHIER 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 GONTHIER is estimated at 363 957 € (range 225 600€ - 566 068€). 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
225k€ 363k€ 566k€
363 957 € Range: 225 600€ - 566 068€
NAF 5 all-time

Valuation method used

Net Income Multiple
35 108 € × 10.4x = 363 958 €
Range: 225 601€ - 566 069€

Only this financial indicator is available for this company.

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 GONTHIER 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 GONTHIER

What is the revenue of SPFPL DE PHARMACIENS D'OFFICINE GONTHIER ?

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

Is SPFPL DE PHARMACIENS D'OFFICINE GONTHIER profitable?

Yes, SPFPL DE PHARMACIENS D'OFFICINE GONTHIER generated a net profit of 35 k€ in 2025.

Where is the headquarters of SPFPL DE PHARMACIENS D'OFFICINE GONTHIER ?

The headquarters of SPFPL DE PHARMACIENS D'OFFICINE GONTHIER is located in BREHAL (50290), in the department Manche.

Where to find the tax return of SPFPL DE PHARMACIENS D'OFFICINE GONTHIER ?

The tax return of SPFPL DE PHARMACIENS D'OFFICINE GONTHIER 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 GONTHIER operate?

SPFPL DE PHARMACIENS D'OFFICINE GONTHIER 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.