SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI
SIREN : 821784006
Employees: NN (None)Legal category: 5470Size: PMECreation date: 2016-07-11 (9 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: SAINT-MARTIN-DE-BOSCHERVILLE (76840), Seine-Maritime
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI : revenue, balance sheet and financial ratios
SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI is a French company
founded 9 years ago,
specialized in the sector Activités des sociétés holding.
Based in SAINT-MARTIN-DE-BOSCHERVILLE (76840),
this company of category PME
shows in 2024 a net income positive of 126 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI (SIREN 821784006)
Indicator
2024
2023
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
126 163 €
123 406 €
181 484 €
-1 460 €
-2 710 €
-3 222 €
-1 253 €
-48 179 €
-16 831 €
EBITDA
-4 844 €
-2 971 €
-4 451 €
-4 646 €
-4 340 €
-5 004 €
-3 169 €
-48 999 €
-17 701 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI generates positive net income of 126 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
-4 844 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-4 844 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
126 163 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 100%. 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 0.0 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
0.122%
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
99.793%
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
0.01
Solvency indicators evolution SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2023
2024
Debt ratio
0.308
2.189
0.242
0.243
0.244
0.244
0.2
0.149
0.122
Financial autonomy
99.58
97.858
99.759
99.758
99.757
94.88
99.688
99.762
99.793
Repayment capacity
-0.162
-0.379
-1.61
-0.626
-0.744
-1.382
0.577
0.012
0.01
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
0.122024
2023
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good
In 2024, the debt ratio of SPFPL VIEREN SOCIETE DE P... (0.12) 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
99.79%2024
2023
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent
In 2024, the financial autonomy of SPFPL VIEREN SOCIETE DE P... (99.8%) 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
0.01 years2024
2023
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Good-26 pts over 3 years
In 2024, the repayment capacity of SPFPL VIEREN SOCIETE DE P... (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 30504.11. 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
30504.111
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 VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2023
2024
Liquidity ratio
42662.2
None
None
None
None
428.581
36178.257
40745.603
30504.111
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
30504.112024
2023
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Excellent
In 2024, the liquidity ratio of SPFPL VIEREN SOCIETE DE P... (30504.11) 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
0.0x2024
2023
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good
In 2024, the interest coverage of SPFPL VIEREN SOCIETE DE P... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 56 days. Excellent situation: suppliers finance 56 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
56 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 VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
17
0
0
0
0
69
77
93
56
Positioning of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI 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 VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI is estimated at
184 193 €
(range 117 475€ - 942 243€).
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 value2024
54 tx
117k€184k€942k€
184 193 €Range: 117 475€ - 942 243€
NAF 5 année 2024
Valuation method used
Net Income Multiple
126 163 €
×
1.5x
=184 193 €
Range: 117 475€ - 942 244€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI with other companies in the same sector:
Frequently asked questions about SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI
What is the revenue of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI ?
The revenue of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI is not publicly disclosed (confidential accounts filed with INPI).
Is SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI profitable?
Yes, SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI generated a net profit of 126 k€ in 2024.
Where is the headquarters of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI ?
The headquarters of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI is located in SAINT-MARTIN-DE-BOSCHERVILLE (76840), in the department Seine-Maritime.
Where to find the tax return of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI ?
The tax return of SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI 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 VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI operate?
SPFPL VIEREN SOCIETE DE PARTICIPATIONS FINANCIERES DE PROFESSION LIBERALE DE PHARMACIENS D'OFFICINE A RESPONSABILITE LLI 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.
Item evolution
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