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.

Data updated on 2026-04-25

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

Financial history - SPFPL JAC (SIREN 951058213)
Indicator 2025
Revenue N/C
Net income 135 970 €
EBITDA N/C
Net margin N/C

Revenue and income statement

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) ?
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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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 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) ?
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) ?
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

Sector positioning

Debt ratio
82.79 2025
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) ?
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

Sector positioning

Liquidity ratio
9840.58 2025
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 value 2025
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:

Frequently asked questions about SPFPL JAC

What is the revenue of SPFPL JAC ?

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.