SPFPL HAMON-PALLU : revenue, balance sheet and financial ratios

SPFPL HAMON-PALLU is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GUER (56380), this company of category PME shows in 2019 a revenue of 4 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SPFPL HAMON-PALLU (SIREN 513285106)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 3 573 € 607 € 1 967 555 €
Net income 231 946 € 125 006 € 119 431 € 118 708 € 98 371 € 72 113 € 70 874 € 4 555 € 49 114 €
EBITDA -1 806 € -1 784 € -4 584 € -2 109 € -1 694 € -4 421 € -2 290 € -589 € 949 €
Net margin N/C N/C N/C N/C N/C N/C 1983.6% 750.4% 2.5%

Revenue and income statement

In 2025, SPFPL HAMON-PALLU generates positive net income of 232 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 49 k€ -> 232 k€.

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

-1 806 €

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

-1 805 €

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

231 946 €

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 76%. 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 1.7 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

31.533%

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

75.992%

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

1.698

Solvency indicators evolution
SPFPL HAMON-PALLU

Sector positioning

Debt ratio
31.53 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Good

In 2025, the debt ratio of SPFPL HAMON-PALLU (31.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
75.99% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of SPFPL HAMON-PALLU (76.0%) 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
1.7 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.25 years
Good -16 pts over 3 years

In 2025, the repayment capacity of SPFPL HAMON-PALLU (1.70) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 27238.89. 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

27238.889

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

-315.725

Liquidity indicators evolution
SPFPL HAMON-PALLU

Sector positioning

Liquidity ratio
27238.89 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Excellent

In 2025, the liquidity ratio of SPFPL HAMON-PALLU (27238.89) 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
-315.73x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.9x
Q3: 5.95x
Watch

In 2025, the interest coverage of SPFPL HAMON-PALLU (-315.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 126 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model).

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

126 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 HAMON-PALLU

Positioning of SPFPL HAMON-PALLU in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SPFPL HAMON-PALLU is estimated at 3 684 489 € (range 2 500 312€ - 5 781 471€). 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
277 transactions
2500k€ 3684k€ 5781k€
3 684 489 € Range: 2 500 312€ - 5 781 471€
NAF 5 année 2025

Valuation method used

Net Income Multiple
231 946 € × 15.9x = 3 684 490 €
Range: 2 500 312€ - 5 781 472€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 HAMON-PALLU 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 HAMON-PALLU

What is the revenue of SPFPL HAMON-PALLU ?

The revenue of SPFPL HAMON-PALLU in 2019 is 4 k€.

Is SPFPL HAMON-PALLU profitable?

Yes, SPFPL HAMON-PALLU generated a net profit of 232 k€ in 2025.

Where is the headquarters of SPFPL HAMON-PALLU ?

The headquarters of SPFPL HAMON-PALLU is located in GUER (56380), in the department Morbihan.

Where to find the tax return of SPFPL HAMON-PALLU ?

The tax return of SPFPL HAMON-PALLU 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 HAMON-PALLU operate?

SPFPL HAMON-PALLU 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.