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SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS : revenue, balance sheet and financial ratios

SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in SILLANS (38590), this company of category PME shows in 2022 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS (SIREN 820717007)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C 3 139 300 € N/C N/C N/C N/C
Net income 245 702 € 241 125 € 240 767 € 312 464 € 159 233 € 154 906 € 149 695 € 150 828 €
EBITDA -8 237 € -7 704 € -7 762 € 427 949 € -7 363 € -7 797 € -7 823 € -7 665 €
Net margin N/C N/C N/C 10.0% N/C N/C N/C N/C

Revenue and income statement

In 2025, SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS generates positive net income of 246 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 151 k€ -> 246 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

-8 237 €

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

-8 237 €

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

245 702 €

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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 27%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 78%. 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 1.9 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

27.402%

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

77.839%

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

1.885

Solvency indicators evolution
SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS

Sector positioning

Debt ratio
27.4 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average -10 pts over 3 years

In 2025, the debt ratio of SPFPL PHARMACIE DE LA BIE... (27.40) 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
77.84% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good +9 pts over 3 years

In 2025, the financial autonomy of SPFPL PHARMACIE DE LA BIE... (77.8%) 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
1.89 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average -9 pts over 3 years

In 2025, the repayment capacity of SPFPL PHARMACIE DE LA BIE... (1.89) 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 2039.04. 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

2039.042

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

-39.99

Liquidity indicators evolution
SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS

Sector positioning

Liquidity ratio
2039.04 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good -17 pts over 3 years

In 2025, the liquidity ratio of SPFPL PHARMACIE DE LA BIE... (2039.04) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-39.99x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average +9 pts over 3 years

In 2025, the interest coverage of SPFPL PHARMACIE DE LA BIE... (-40.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 124 days. Excellent situation: suppliers finance 124 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

124 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 PHARMACIE DE LA BIEVRE PARTICIPATIONS

Positioning of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 97 980€ to 3 019 498€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
97k€ 504k€ 3019k€
504 629 € Range: 97 980€ - 3 019 498€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS

What is the revenue of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS ?

The revenue of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS in 2022 is 3.1 M€.

Is SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS profitable?

Yes, SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS generated a net profit of 246 k€ in 2025.

Where is the headquarters of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS ?

The headquarters of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS is located in SILLANS (38590), in the department Isere.

Where to find the tax return of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS ?

The tax return of SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS 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 PHARMACIE DE LA BIEVRE PARTICIPATIONS operate?

SPFPL PHARMACIE DE LA BIEVRE PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.