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S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA : revenue, balance sheet and financial ratios

S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in IRISSARRY (64780), this company of category PME shows in 2025 a net income positive of 1.4 M€. 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 - S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA (SIREN 798475273)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 1 381 991 € 183 052 € 140 217 € 284 913 € 229 944 € -61 041 € -25 214 € -1 904 € -1 602 €
EBITDA -228 179 € -2 845 € -3 212 € -2 777 € -3 717 € -43 161 € -25 214 € -1 904 € -1 602 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA generates positive net income of 1.4 M€. 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

-228 179 €

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

-228 179 €

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

1 381 991 €

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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 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 8.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

102.121%

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

47.175%

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

8.853

Solvency indicators evolution
S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA

Sector positioning

Debt ratio
102.12 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average

In 2025, the debt ratio of S.P.F.P.L. DE PHARMACIENS... (102.12) 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
47.17% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average

In 2025, the financial autonomy of S.P.F.P.L. DE PHARMACIENS... (47.2%) 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
8.85 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average

In 2025, the repayment capacity of S.P.F.P.L. DE PHARMACIENS... (8.85) 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 583.65. 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

583.647

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

-14.664

Liquidity indicators evolution
S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA

Sector positioning

Liquidity ratio
583.65 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average

In 2025, the liquidity ratio of S.P.F.P.L. DE PHARMACIENS... (583.65) 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
-14.66x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average +19 pts over 3 years

In 2025, the interest coverage of S.P.F.P.L. DE PHARMACIENS... (-14.7x) 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: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 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

2 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
S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA

Positioning of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 551 107€ to 16 983 661€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
551k€ 2838k€ 16983k€
2 838 371 € Range: 551 107€ - 16 983 661€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA

What is the revenue of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA ?

The revenue of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA is not publicly disclosed (confidential accounts filed with INPI).

Is S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA profitable?

Yes, S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA generated a net profit of 1.4 M€ in 2025.

Where is the headquarters of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA ?

The headquarters of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA is located in IRISSARRY (64780), in the department Pyrenees-Atlantiques.

Where to find the tax return of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA ?

The tax return of S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA 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 S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA operate?

S.P.F.P.L. DE PHARMACIENS D'OFFICINE PAGOLA 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.