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

SPFPL LAGNEAU : revenue, balance sheet and financial ratios

SPFPL LAGNEAU is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MONTCEAU-LES-MINES (71300), this company of category PME shows in 2018 a net income positive of 95 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 LAGNEAU (SIREN 535319529)
Indicator 2018 2016
Revenue N/C N/C
Net income 94 730 € 79 412 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2018, SPFPL LAGNEAU generates positive net income of 95 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 79 k€ -> 95 k€.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

94 730 €

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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 152%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.727%

Financial autonomy (2018) ?
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

32.627%

Asset age ratio (2018) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

31.8%

Solvency indicators evolution
SPFPL LAGNEAU

Sector positioning

Debt ratio
151.73 2018
2016
2018
Q1: 40.91
Med: 114.65
Q3: 265.65
Average -19 pts over 2 years

In 2018, the debt ratio of SPFPL LAGNEAU (151.73) 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
32.63% 2018
2016
2018
Q1: 21.63%
Med: 38.4%
Q3: 58.06%
Average +14 pts over 2 years

In 2018, the financial autonomy of SPFPL LAGNEAU (32.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 139.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

139.11

Liquidity indicators evolution
SPFPL LAGNEAU

Sector positioning

Liquidity ratio
139.11 2018
2016
2018
Q1: 118.22
Med: 162.8
Q3: 228.3
Average -17 pts over 2 years

In 2018, the liquidity ratio of SPFPL LAGNEAU (139.11) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Positioning of SPFPL LAGNEAU in its sector

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

Valuation estimate

Based on 177 transactions of similar company sales in 2018, the value of SPFPL LAGNEAU is estimated at 1 192 735 € (range 888 958€ - 1 961 771€). 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 2018
177 transactions
888k€ 1192k€ 1961k€
1 192 735 € Range: 888 958€ - 1 961 771€
NAF 5 année 2018

Valuation method used

Net Income Multiple
94 730 € × 12.6x = 1 192 735 €
Range: 888 959€ - 1 961 771€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 LAGNEAU 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 LAGNEAU

What is the revenue of SPFPL LAGNEAU ?

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

Is SPFPL LAGNEAU profitable?

Yes, SPFPL LAGNEAU generated a net profit of 95 k€ in 2018.

Where is the headquarters of SPFPL LAGNEAU ?

The headquarters of SPFPL LAGNEAU is located in MONTCEAU-LES-MINES (71300), in the department Saone-et-Loire.

Where to find the tax return of SPFPL LAGNEAU ?

The tax return of SPFPL LAGNEAU 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 LAGNEAU operate?

SPFPL LAGNEAU 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.