Employees: NN (None)Legal category: 5770Size: PMECreation date: 2014-11-01 (11 years)Status: ActiveBusiness sector: Services administratifs combinés de bureauLocation: CAEN (14000), Calvados
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE : revenue, balance sheet and financial ratios
SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE is a French company
founded 11 years ago,
specialized in the sector Services administratifs combinés de bureau.
Based in CAEN (14000),
this company of category PME
shows in 2025 a net income positive of 308 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE (SIREN 804701050)
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
307 843 €
560 758 €
267 942 €
86 440 €
12 422 €
119 661 €
29 109 €
27 149 €
11 409 €
-4 188 €
EBITDA
-6 917 €
-2 597 €
-2 434 €
-2 050 €
-2 255 €
-34 388 €
-2 102 €
-2 455 €
-18 204 €
-1 356 €
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 MATTHIEU MARIE generates positive net income of 308 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
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
-6 917 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-6 917 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
307 843 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
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
107.995%
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
48.013%
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
1.529
Solvency indicators evolution SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
-251.882
-1770406.25
981.061
381.635
438.924
395.142
243.543
128.681
51.068
107.995
Financial autonomy
-8.694
-0.006
9.219
20.75
18.28
20.194
29.106
43.606
66.187
48.013
Repayment capacity
-6.871
24.828
9.805
7.374
6.452
59.907
7.741
5.396
0.936
1.529
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
108.02025
2023
2024
2025
Q1: 0.14
Med: 16.34
Q3: 92.69
Average
In 2025, the debt ratio of SPFPL DE PHARMACIENS D'OF... (108.00) 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
48.01%2025
2023
2024
2025
Q1: 13.69%
Med: 51.99%
Q3: 85.32%
Average
In 2025, the financial autonomy of SPFPL DE PHARMACIENS D'OF... (48.0%) 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
1.53 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.34 years
Q3: 3.6 years
Average-16 pts over 3 years
In 2025, the repayment capacity of SPFPL DE PHARMACIENS D'OF... (1.53) 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 31183.67. 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
31183.675
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
-170.768
Liquidity indicators evolution SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
56.506
416.985
1028.916
3388.75
206.408
9800.0
29428.736
10460.924
108957.868
31183.675
Interest coverage
-208.776
-14.211
-169.165
-208.563
-7.479
-136.319
-376.439
-225.719
-172.584
-170.768
Sector positioning
Liquidity ratio
31183.672025
2023
2024
2025
Q1: 140.28
Med: 507.86
Q3: 2210.32
Excellent
In 2025, the liquidity ratio of SPFPL DE PHARMACIENS D'OF... (31183.67) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
-170.77x2025
2023
2024
2025
Q1: -39.6x
Med: 0.0x
Q3: 1.37x
Average
In 2025, the interest coverage of SPFPL DE PHARMACIENS D'OF... (-170.8x) 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: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days.
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
30 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 MATTHIEU MARIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
119
34
129
23
217
11
13
12
23
30
Positioning of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE in its sector
Comparison with sector Services administratifs combinés de bureau
Valuation estimate
Based on 173 transactions of similar company sales
(all years),
the value of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE is estimated at
1 084 909 €
(range 380 499€ - 2 934 280€).
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 value2025
173 transactions
380k€1084k€2934k€
1 084 909 €Range: 380 499€ - 2 934 280€
NAF 5 all-time
Valuation method used
Net Income Multiple
307 843 €
×
3.5x
=1 084 909 €
Range: 380 499€ - 2 934 280€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)
Compare SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE with other companies in the same sector:
Frequently asked questions about SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE
What is the revenue of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE ?
The revenue of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE is not publicly disclosed (confidential accounts filed with INPI).
Is SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE profitable?
Yes, SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE generated a net profit of 308 k€ in 2025.
Where is the headquarters of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE ?
The headquarters of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE is located in CAEN (14000), in the department Calvados.
Where to find the tax return of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE ?
The tax return of SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE 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 MATTHIEU MARIE operate?
SPFPL DE PHARMACIENS D'OFFICINE MATTHIEU MARIE operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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