SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU : revenue, balance sheet and financial ratios

SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in RIBERAC (24600), this company of category PME shows in 2024 a revenue of 330 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 SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU (SIREN 510906423)
Indicator 2024 2023 2021 2020 2018 2017 2017
Revenue 330 000 € 290 492 € 511 694 € 121 200 € 56 509 € 341 468 € N/C
Net income 470 788 € 96 522 € 339 699 € 277 096 € 257 427 € -16 792 € 37 852 €
EBITDA -10 429 € 38 209 € 67 042 € 7 238 € 485 € 13 726 € N/C
Net margin 142.7% 33.2% 66.4% 228.6% 455.6% -4.9% N/C

Revenue and income statement

In 2024, SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU achieves revenue of 330 k€. Activity remains stable over the period (CAGR: -0.5%). Vs 2023, growth of +14% (290 k€ -> 330 k€). After deducting consumption (0 €), gross margin stands at 330 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -3.2% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -127%, reducing margin by 16.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 471 k€, i.e. 142.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

330 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

330 000 €

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

-10 429 €

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

-10 620 €

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

470 788 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.2%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 142.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

118.497%

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

44.328%

Cash flow / Revenue (2024) ?
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

142.722%

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

6.564

Asset age ratio (2024) ?
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

94.4%

Solvency indicators evolution
SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU

Sector positioning

Debt ratio
118.5 2024
2021
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average -9 pts over 3 years

In 2024, the debt ratio of SPFPL SAS DE PHARMACIENS ... (118.50) 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
44.33% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average +18 pts over 3 years

In 2024, the financial autonomy of SPFPL SAS DE PHARMACIENS ... (44.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.56 years 2024
2021
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average -6 pts over 3 years

In 2024, the repayment capacity of SPFPL SAS DE PHARMACIENS ... (6.56) 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 218.52. 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

218.522

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

-175.117

Liquidity indicators evolution
SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU

Sector positioning

Liquidity ratio
218.52 2024
2021
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Good -13 pts over 3 years

In 2024, the liquidity ratio of SPFPL SAS DE PHARMACIENS ... (218.52) 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
-175.12x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Watch -54 pts over 3 years

In 2024, the interest coverage of SPFPL SAS DE PHARMACIENS ... (-175.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 108 days. Excellent situation: suppliers finance 108 days of the operating cycle (retail model). Overall, WCR represents 37 days of revenue, i.e. 34 k€ to permanently finance.

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

33 518 €

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

108 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 in days of revenue (2024) ?
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

37 j

WCR and payment terms evolution
SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU

Positioning of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU 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 SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU is estimated at 2 755 676 € (range 1 936 975€ - 4 092 757€). The price/revenue ratio is 0.64x (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 2024
225 transactions
1936k€ 2755k€ 4092k€
2 755 676 € Range: 1 936 975€ - 4 092 757€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
330 000 € × 0.64x
Estimation 211 096 €
176 947€ - 265 989€
Net Income Multiple 20%
470 788 € × 14.0x
Estimation 6 572 549 €
4 577 019€ - 9 832 909€

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 SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU 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 SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU

What is the revenue of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU ?

The revenue of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU in 2024 is 330 k€.

Is SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU profitable?

Yes, SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU generated a net profit of 471 k€ in 2024.

Where is the headquarters of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU ?

The headquarters of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU is located in RIBERAC (24600), in the department Dordogne.

Where to find the tax return of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU ?

The tax return of SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU 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 SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU operate?

SPFPL SAS DE PHARMACIENS D'OFFICINE - MAXENCE BONNEAU 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.