SPFPL SARL DES COTEAUX : revenue, balance sheet and financial ratios

SPFPL SARL DES COTEAUX is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CANCON (47290), this company of category PME shows in 2020 a revenue of 3 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SPFPL SARL DES COTEAUX (SIREN 797918513)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 905 € 1 232 859 € N/C N/C N/C
Net income 12 049 € -10 134 € -2 079 € -2 742 € -40 812 € -27 325 € 108 902 € 151 924 € 116 959 €
EBITDA -3 468 € -2 360 € -2 091 € -2 327 € 5 254 € 140 066 € N/C N/C N/C
Net margin N/C N/C N/C N/C -1404.9% -2.2% N/C N/C N/C

Revenue and income statement

In 2024, SPFPL SARL DES COTEAUX generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 117 k€ -> 12 k€.

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

-3 468 €

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

-3 468 €

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

12 049 €

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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 0%. 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 98%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

0.13%

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

98.168%

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

0.073

Solvency indicators evolution
SPFPL SARL DES COTEAUX

Sector positioning

Debt ratio
0.13 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Excellent

In 2024, the debt ratio of SPFPL SARL DES COTEAUX (0.13) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
98.17% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +20 pts over 3 years

In 2024, the financial autonomy of SPFPL SARL DES COTEAUX (98.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.07 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent

In 2024, the repayment capacity of SPFPL SARL DES COTEAUX (0.07) 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 3751.93. 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

3751.932

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

0.0

Liquidity indicators evolution
SPFPL SARL DES COTEAUX

Sector positioning

Liquidity ratio
3751.93 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Excellent

In 2024, the liquidity ratio of SPFPL SARL DES COTEAUX (3751.93) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

In 2024, the interest coverage of SPFPL SARL DES COTEAUX (0.0x) 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: 665 days. Excellent situation: suppliers finance 665 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

665 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 SARL DES COTEAUX

Positioning of SPFPL SARL DES COTEAUX 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 SARL DES COTEAUX is estimated at 168 212 € (range 117 140€ - 251 656€). 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
117k€ 168k€ 251k€
168 212 € Range: 117 140€ - 251 656€
NAF 5 année 2024

Valuation method used

Net Income Multiple
12 049 € × 14.0x = 168 213 €
Range: 117 141€ - 251 656€

Only this financial indicator is available for this company.

Valuation evolution

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 SARL DES COTEAUX 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 SARL DES COTEAUX

What is the revenue of SPFPL SARL DES COTEAUX ?

The revenue of SPFPL SARL DES COTEAUX in 2020 is 3 k€.

Is SPFPL SARL DES COTEAUX profitable?

Yes, SPFPL SARL DES COTEAUX generated a net profit of 12 k€ in 2024.

Where is the headquarters of SPFPL SARL DES COTEAUX ?

The headquarters of SPFPL SARL DES COTEAUX is located in CANCON (47290), in the department Lot-et-Garonne.

Where to find the tax return of SPFPL SARL DES COTEAUX ?

The tax return of SPFPL SARL DES COTEAUX 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 SARL DES COTEAUX operate?

SPFPL SARL DES COTEAUX 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.