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SPFPL SEVERINE LEMELLE PHARMACIEN : revenue, balance sheet and financial ratios

SPFPL SEVERINE LEMELLE PHARMACIEN is a French company founded 4 years ago, specialized in the sector Activités des sociétés holding. Based in FONTAINES-SUR-SAONE (69270), this company of category PME shows in 2025 a net income positive of 13 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 SEVERINE LEMELLE PHARMACIEN (SIREN 914070768)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 12 974 € -1 748 € -23 363 €
EBITDA -2 194 € -1 382 € -23 071 €
Net margin N/C N/C N/C

Revenue and income statement

In 2025, SPFPL SEVERINE LEMELLE PHARMACIEN generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-2 194 €

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

-2 194 €

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

12 974 €

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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 -2801%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 24.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

-2800.763%

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

-3.678%

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

24.042

Solvency indicators evolution
SPFPL SEVERINE LEMELLE PHARMACIEN

Sector positioning

Debt ratio
-2800.76 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Excellent

In 2025, the debt ratio of SPFPL SEVERINE LEMELLE PH... (-2800.76) 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
-3.68% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average

In 2025, the financial autonomy of SPFPL SEVERINE LEMELLE PH... (-3.7%) 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
24.04 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +50 pts over 3 years

In 2025, the repayment capacity of SPFPL SEVERINE LEMELLE PH... (24.04) 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 737.49. 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

737.494

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

-15.132

Liquidity indicators evolution
SPFPL SEVERINE LEMELLE PHARMACIEN

Sector positioning

Liquidity ratio
737.49 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average -13 pts over 3 years

In 2025, the liquidity ratio of SPFPL SEVERINE LEMELLE PH... (737.49) 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
-15.13x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average -6 pts over 3 years

In 2025, the interest coverage of SPFPL SEVERINE LEMELLE PH... (-15.1x) 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: 273 days. Excellent situation: suppliers finance 273 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

273 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 SEVERINE LEMELLE PHARMACIEN

Positioning of SPFPL SEVERINE LEMELLE PHARMACIEN 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 5 173€ to 159 440€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
5k€ 26k€ 159k€
26 646 € Range: 5 173€ - 159 440€
NAF 5 année 2025
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 SEVERINE LEMELLE PHARMACIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL SEVERINE LEMELLE PHARMACIEN

What is the revenue of SPFPL SEVERINE LEMELLE PHARMACIEN ?

The revenue of SPFPL SEVERINE LEMELLE PHARMACIEN is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL SEVERINE LEMELLE PHARMACIEN profitable?

Yes, SPFPL SEVERINE LEMELLE PHARMACIEN generated a net profit of 13 k€ in 2025.

Where is the headquarters of SPFPL SEVERINE LEMELLE PHARMACIEN ?

The headquarters of SPFPL SEVERINE LEMELLE PHARMACIEN is located in FONTAINES-SUR-SAONE (69270), in the department Rhone.

Where to find the tax return of SPFPL SEVERINE LEMELLE PHARMACIEN ?

The tax return of SPFPL SEVERINE LEMELLE PHARMACIEN 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 SEVERINE LEMELLE PHARMACIEN operate?

SPFPL SEVERINE LEMELLE PHARMACIEN 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.