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

SPFPL PHARMACIE DE LA LIBERTE is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TOULON (83000), this company of category PME shows in 2021 a revenue of 2.8 M€. 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 PHARMACIE DE LA LIBERTE (SIREN 480670710)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 2 750 562 € 2 706 707 € N/C N/C N/C N/C
Net income 76 301 € 70 799 € -58 724 € 65 753 € 55 706 € 78 526 €
EBITDA 106 546 € 87 817 € N/C N/C N/C N/C
Net margin 2.8% 2.6% N/C N/C N/C N/C

Revenue and income statement

In 2021, SPFPL PHARMACIE DE LA LIBERTE achieves revenue of 2.8 M€. Revenue is growing positively over 6 years (CAGR: +1.6%). Vs 2020: +2%. After deducting consumption (2.0 M€), gross margin stands at 720 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 107 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 750 562 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

720 449 €

EBITDA (2021) ?
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

106 546 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

108 905 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 301 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.9%

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 9.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.553%

Financial autonomy (2021) ?
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

50.51%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

2.992%

Repayment capacity (2021) ?
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

9.384

Asset age ratio (2021) ?
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

1.8%

Solvency indicators evolution
SPFPL PHARMACIE DE LA LIBERTE

Sector positioning

Debt ratio
63.55 2021
2019
2020
2021
Q1: 29.03
Med: 85.52
Q3: 208.44
Good

In 2021, the debt ratio of SPFPL PHARMACIE DE LA LIB... (63.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
50.51% 2021
2019
2020
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Good

In 2021, the financial autonomy of SPFPL PHARMACIE DE LA LIB... (50.5%) 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
9.38 years 2021
2020
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of SPFPL PHARMACIE DE LA LIB... (9.38) 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 167.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 6.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

167.943

Interest coverage (2021) ?
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

6.752

Liquidity indicators evolution
SPFPL PHARMACIE DE LA LIBERTE

Sector positioning

Liquidity ratio
167.94 2021
2019
2020
2021
Q1: 139.2
Med: 190.68
Q3: 259.62
Average +17 pts over 3 years

In 2021, the liquidity ratio of SPFPL PHARMACIE DE LA LIB... (167.94) 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.

Interest coverage
6.75x 2021
2020
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Excellent

In 2021, the interest coverage of SPFPL PHARMACIE DE LA LIB... (6.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 261 k€ to permanently finance.

Operating WCR (2021) ?
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

261 001 €

Customer credit (2021) ?
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

4 j

Supplier credit (2021) ?
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

46 j

Inventory turnover (2021) ?
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

35 j

WCR in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

34 j

WCR and payment terms evolution
SPFPL PHARMACIE DE LA LIBERTE

Positioning of SPFPL PHARMACIE DE LA LIBERTE in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2021, the value of SPFPL PHARMACIE DE LA LIBERTE is estimated at 1 154 075 € (range 889 276€ - 1 565 178€). With an EBITDA of 106 546€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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 2021
220 transactions
889k€ 1154k€ 1565k€
1 154 075 € Range: 889 276€ - 1 565 178€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
106 546 € × 7.7x
Estimation 822 561 €
664 332€ - 1 235 135€
Revenue Multiple 30%
2 750 562 € × 0.69x
Estimation 1 892 514 €
1 481 863€ - 2 257 427€
Net Income Multiple 20%
76 301 € × 11.5x
Estimation 875 204 €
562 761€ - 1 351 915€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 PHARMACIE DE LA LIBERTE 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 PHARMACIE DE LA LIBERTE

What is the revenue of SPFPL PHARMACIE DE LA LIBERTE ?

The revenue of SPFPL PHARMACIE DE LA LIBERTE in 2021 is 2.8 M€.

Is SPFPL PHARMACIE DE LA LIBERTE profitable?

Yes, SPFPL PHARMACIE DE LA LIBERTE generated a net profit of 76 k€ in 2021.

Where is the headquarters of SPFPL PHARMACIE DE LA LIBERTE ?

The headquarters of SPFPL PHARMACIE DE LA LIBERTE is located in TOULON (83000), in the department Var.

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

The tax return of SPFPL PHARMACIE DE LA LIBERTE 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 LIBERTE operate?

SPFPL PHARMACIE DE LA LIBERTE 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.