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

SPFPL DE PHARMACIENS D'OFFICINE PICA is a French company founded 7 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PLAN-DE-CUQUES (13380), this company of category PME shows in 2024 a revenue of 122 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 PICA (SIREN 841694706)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 122 286 € N/C N/C N/C N/C N/C
Net income -54 972 € 153 467 € 220 389 € 341 938 € 231 933 € 115 535 €
EBITDA -143 113 € N/C N/C N/C N/C N/C
Net margin -45.0% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SPFPL DE PHARMACIENS D'OFFICINE PICA achieves revenue of 122 k€. After deducting consumption (121 k€), gross margin stands at 888 €, i.e. a rate of 1%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -143 k€, representing -117.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -55 k€ (-45.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

122 286 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

888 €

EBITDA (2024) ?
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

-143 113 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-140 840 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-54 972 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-117.2%

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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 340%. 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 23%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

340.192%

Financial autonomy (2024) ?
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

22.633%

Cash flow / Revenue (2024) ?
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

-187.136%

Repayment capacity (2024) ?
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

-15.228

Solvency indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE PICA

Sector positioning

Debt ratio
340.19 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average

In 2024, the debt ratio of SPFPL DE PHARMACIENS D'OF... (340.19) 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
22.63% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Average

In 2024, the financial autonomy of SPFPL DE PHARMACIENS D'OF... (22.6%) 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
-15.23 years 2024
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Excellent

In 2024, the repayment capacity of SPFPL DE PHARMACIENS D'OF... (-15.23) 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 4375.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

4375.013

Interest coverage (2024) ?
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

-61.718

Liquidity indicators evolution
SPFPL DE PHARMACIENS D'OFFICINE PICA

Sector positioning

Liquidity ratio
4375.01 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Good +33 pts over 3 years

In 2024, the liquidity ratio of SPFPL DE PHARMACIENS D'OF... (4375.01) 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
-61.72x 2024
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average

In 2024, the interest coverage of SPFPL DE PHARMACIENS D'OF... (-61.7x) 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: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Overall, WCR represents 555 days of revenue, i.e. 189 k€ to permanently finance.

Operating WCR (2024) ?
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

188 593 €

Customer credit (2024) ?
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 (2024) ?
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

1 j

Inventory turnover (2024) ?
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 (2024) ?
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

555 j

WCR and payment terms evolution
SPFPL DE PHARMACIENS D'OFFICINE PICA

Positioning of SPFPL DE PHARMACIENS D'OFFICINE PICA in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 57 549€ to 108 904€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
57k€ 94k€ 108k€
94 571 € Range: 57 549€ - 108 904€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 PICA 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 PICA

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

The revenue of SPFPL DE PHARMACIENS D'OFFICINE PICA in 2024 is 122 k€.

Is SPFPL DE PHARMACIENS D'OFFICINE PICA profitable?

SPFPL DE PHARMACIENS D'OFFICINE PICA recorded a net loss in 2024.

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

The headquarters of SPFPL DE PHARMACIENS D'OFFICINE PICA is located in PLAN-DE-CUQUES (13380), in the department Bouches-du-Rhone.

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

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

SPFPL DE PHARMACIENS D'OFFICINE PICA 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.