Employees: NN (None)Legal category: 5470Size: PMECreation date: 2023-03-29 (3 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: REZE (44400), Loire-Atlantique
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPFPL JAC : revenue, balance sheet and financial ratios
SPFPL JAC is a French company
founded 3 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in REZE (44400),
this company of category PME
shows in 2025 a net income positive of 136 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SPFPL JAC generates positive net income of 136 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
135 970 €
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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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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
82.787%
Financial autonomy (2025)
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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
54.67%
Solvency indicators evolution SPFPL JAC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2025
Debt ratio
82.787
Financial autonomy
54.67
Repayment capacity
None
Cash flow / Revenue
None%
Sector positioning
Debt ratio
82.792025
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average
In 2025, the debt ratio of SPFPL JAC (82.79) 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
54.67%2025
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good
In 2025, the financial autonomy of SPFPL JAC (54.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 9840.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
9840.576
Liquidity indicators evolution SPFPL JAC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2025
Liquidity ratio
9840.576
Interest coverage
None
Sector positioning
Liquidity ratio
9840.582025
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent
In 2025, the liquidity ratio of SPFPL JAC (9840.58) 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.
Positioning of SPFPL JAC 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 JAC is estimated at
2 159 899 €
(range 1 465 718€ - 3 389 179€).
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
277 transactions
1465k€2159k€3389k€
2 159 899 €Range: 1 465 718€ - 3 389 179€
NAF 5 année 2025
Valuation method used
Net Income Multiple
135 970 €
×
15.9x
=2 159 900 €
Range: 1 465 718€ - 3 389 180€
Only this financial indicator is available for this company.
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 JAC with other companies in the same sector:
The revenue of SPFPL JAC is not publicly disclosed (confidential accounts filed with INPI).
Is SPFPL JAC profitable?
Yes, SPFPL JAC generated a net profit of 136 k€ in 2025.
Where is the headquarters of SPFPL JAC ?
The headquarters of SPFPL JAC is located in REZE (44400), in the department Loire-Atlantique.
Where to find the tax return of SPFPL JAC ?
The tax return of SPFPL JAC 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 JAC operate?
SPFPL JAC 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.
Item evolution
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