Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPFPL F2B : revenue, balance sheet and financial ratios

SPFPL F2B is a French company founded 8 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FONTAINE-LES-GRES (10280), this company of category PME shows in 2022 a net income positive of 11 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPFPL F2B (SIREN 834194573)
Indicator 2022 2021 2020 2019
Revenue N/C N/C N/C N/C
Net income 10 976 € 10 816 € -1 913 € -2 114 €
EBITDA -1 460 € -1 486 € -1 374 € -1 500 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2022, SPFPL F2B generates positive net income of 11 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2022) ?
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

-1 460 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 952 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 976 €

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

98.415%

Repayment capacity (2022) ?
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

0.0

Solvency indicators evolution
SPFPL F2B

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 24.52
Med: 74.72
Q3: 182.51
Excellent

In 2022, the debt ratio of SPFPL F2B (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
98.42% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.61%
Excellent

In 2022, the financial autonomy of SPFPL F2B (98.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of SPFPL F2B (0.00) 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.

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: 261 days. Excellent situation: suppliers finance 261 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

261 j

Inventory turnover (2022) ?
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 F2B

Positioning of SPFPL F2B in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of SPFPL F2B is estimated at 129 149 € (range 86 813€ - 193 699€). 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 2022
215 transactions
86k€ 129k€ 193k€
129 149 € Range: 86 813€ - 193 699€
NAF 5 année 2022

Valuation method used

Net Income Multiple
10 976 € × 11.8x = 129 149 €
Range: 86 814€ - 193 700€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SPFPL F2B 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 F2B

What is the revenue of SPFPL F2B ?

The revenue of SPFPL F2B is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL F2B profitable?

Yes, SPFPL F2B generated a net profit of 11 k€ in 2022.

Where is the headquarters of SPFPL F2B ?

The headquarters of SPFPL F2B is located in FONTAINE-LES-GRES (10280), in the department Aube.

Where to find the tax return of SPFPL F2B ?

The tax return of SPFPL F2B 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 F2B operate?

SPFPL F2B 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.