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SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES : revenue, balance sheet and financial ratios

SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES is a French company founded 8 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-GENEST-MALIFAUX (42660), this company of category PME shows in 2024 a net income positive of 295 k€. 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 ST-GENEST MALIFAUX-MARLHES (SIREN 834891426)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 295 231 € 112 949 € 18 618 € 12 489 € 17 350 € -5 751 € -4 409 €
EBITDA -2 936 € -1 751 € -5 882 € -2 211 € -2 250 € -5 751 € -152 €
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES generates positive net income of 295 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

-2 936 €

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

-2 936 €

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

295 231 €

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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 28%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

28.256%

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

76.956%

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

-38.87

Solvency indicators evolution
SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES

Sector positioning

Debt ratio
28.26 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +34 pts over 3 years

In 2024, the debt ratio of SPFPL PHARMACIE ST-GENEST... (28.26) 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
76.96% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +38 pts over 3 years

In 2024, the financial autonomy of SPFPL PHARMACIE ST-GENEST... (77.0%) 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
-38.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent -27 pts over 3 years

In 2024, the repayment capacity of SPFPL PHARMACIE ST-GENEST... (-38.87) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6933.42. 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

6933.419

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

-174.489

Liquidity indicators evolution
SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES

Sector positioning

Liquidity ratio
6933.42 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Excellent +50 pts over 3 years

In 2024, the liquidity ratio of SPFPL PHARMACIE ST-GENEST... (6933.42) 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
-174.49x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -25 pts over 3 years

In 2024, the interest coverage of SPFPL PHARMACIE ST-GENEST... (-174.5x) 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: 137 days. Excellent situation: suppliers finance 137 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

137 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 PHARMACIE ST-GENEST MALIFAUX-MARLHES

Positioning of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES is estimated at 431 026 € (range 274 901€ - 2 204 921€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
274k€ 431k€ 2204k€
431 026 € Range: 274 901€ - 2 204 921€
NAF 5 année 2024

Valuation method used

Net Income Multiple
295 231 € × 1.5x = 431 026 €
Range: 274 901€ - 2 204 921€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 ST-GENEST MALIFAUX-MARLHES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES

What is the revenue of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES ?

The revenue of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES profitable?

Yes, SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES generated a net profit of 295 k€ in 2024.

Where is the headquarters of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES ?

The headquarters of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES is located in SAINT-GENEST-MALIFAUX (42660), in the department Loire.

Where to find the tax return of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES ?

The tax return of SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES 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 ST-GENEST MALIFAUX-MARLHES operate?

SPFPL PHARMACIE ST-GENEST MALIFAUX-MARLHES 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.