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SPFPL JULIEN REGNIER : revenue, balance sheet and financial ratios

SPFPL JULIEN REGNIER is a French company founded 2 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MALLEMORT (13370), this company of category PME shows in 2024 a net income positive of 157 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 JULIEN REGNIER (SIREN 952141612)
Indicator 2024
Revenue N/C
Net income 157 329 €
EBITDA -5 749 €
Net margin N/C

Revenue and income statement

In 2024, SPFPL JULIEN REGNIER generates positive net income of 157 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-5 749 €

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

-7 067 €

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

157 329 €

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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

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

89.745%

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

51.89%

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

6.664

Solvency indicators evolution
SPFPL JULIEN REGNIER

Sector positioning

Debt ratio
89.75 2024
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Average

In 2024, the debt ratio of SPFPL JULIEN REGNIER (89.75) 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
51.89% 2024
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Good

In 2024, the financial autonomy of SPFPL JULIEN REGNIER (51.9%) 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.

Repayment capacity
6.66 years 2024
2024
Q1: 0.52 years
Med: 3.18 years
Q3: 7.6 years
Average

In 2024, the repayment capacity of SPFPL JULIEN REGNIER (6.66) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 429.92. 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

429.917

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

-421.865

Liquidity indicators evolution
SPFPL JULIEN REGNIER

Sector positioning

Liquidity ratio
429.92 2024
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of SPFPL JULIEN REGNIER (429.92) 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
-421.87x 2024
2024
Q1: 0.0x
Med: 2.34x
Q3: 7.73x
Watch

In 2024, the interest coverage of SPFPL JULIEN REGNIER (-421.9x) 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: 1879 days. Excellent situation: suppliers finance 1879 days of the operating cycle (retail model).

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

0 €

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

1879 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 and payment terms evolution
SPFPL JULIEN REGNIER

Positioning of SPFPL JULIEN REGNIER in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of SPFPL JULIEN REGNIER is estimated at 2 196 429 € (range 1 529 558€ - 3 285 983€). 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 2024
225 transactions
1529k€ 2196k€ 3285k€
2 196 429 € Range: 1 529 558€ - 3 285 983€
NAF 5 année 2024

Valuation method used

Net Income Multiple
157 329 € × 14.0x = 2 196 429 €
Range: 1 529 559€ - 3 285 984€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 225 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 JULIEN REGNIER 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 JULIEN REGNIER

What is the revenue of SPFPL JULIEN REGNIER ?

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

Is SPFPL JULIEN REGNIER profitable?

Yes, SPFPL JULIEN REGNIER generated a net profit of 157 k€ in 2024.

Where is the headquarters of SPFPL JULIEN REGNIER ?

The headquarters of SPFPL JULIEN REGNIER is located in MALLEMORT (13370), in the department Bouches-du-Rhone.

Where to find the tax return of SPFPL JULIEN REGNIER ?

The tax return of SPFPL JULIEN REGNIER 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 JULIEN REGNIER operate?

SPFPL JULIEN REGNIER 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.