Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPFPL VMW, PHARMACIENS D'OFFICINE : revenue, balance sheet and financial ratios

SPFPL VMW, PHARMACIENS D'OFFICINE is a French company founded 5 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in BRIEC (29510), this company of category PME shows in 2025 a net income positive of 90 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 VMW, PHARMACIENS D'OFFICINE (SIREN 893068924)
Indicator 2025 2024 2023 2022 2021
Revenue N/C N/C N/C N/C N/C
Net income 90 232 € 94 309 € 229 233 € -52 362 € -929 €
EBITDA -3 008 € -2 840 € -2 834 € -42 656 € -929 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SPFPL VMW, PHARMACIENS D'OFFICINE generates positive net income of 90 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

-3 008 €

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

-3 008 €

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

90 232 €

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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 221%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.4 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

220.95%

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

31.114%

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

9.38

Solvency indicators evolution
SPFPL VMW, PHARMACIENS D'OFFICINE

Sector positioning

Debt ratio
220.95 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average

In 2025, the debt ratio of SPFPL VMW, PHARMACIENS D'... (220.95) 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
31.11% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average +8 pts over 3 years

In 2025, the financial autonomy of SPFPL VMW, PHARMACIENS D'... (31.1%) 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
9.38 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average

In 2025, the repayment capacity of SPFPL VMW, PHARMACIENS D'... (9.38) 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 299.13. 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

299.129

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

-299.767

Liquidity indicators evolution
SPFPL VMW, PHARMACIENS D'OFFICINE

Sector positioning

Liquidity ratio
299.13 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Average

In 2025, the liquidity ratio of SPFPL VMW, PHARMACIENS D'... (299.13) 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
-299.77x 2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Average

In 2025, the interest coverage of SPFPL VMW, PHARMACIENS D'... (-299.8x) 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: 188 days. Excellent situation: suppliers finance 188 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

188 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 VMW, PHARMACIENS D'OFFICINE

Positioning of SPFPL VMW, PHARMACIENS D'OFFICINE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Based on 170 transactions of similar company sales (all years), the value of SPFPL VMW, PHARMACIENS D'OFFICINE is estimated at 935 417 € (range 579 822€ - 1 454 868€). 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 2025
170 transactions
579k€ 935k€ 1454k€
935 417 € Range: 579 822€ - 1 454 868€
NAF 5 all-time

Valuation method used

Net Income Multiple
90 232 € × 10.4x = 935 417 €
Range: 579 823€ - 1 454 868€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 170 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 (Fonds de placement et entités financières similaires)

Compare SPFPL VMW, PHARMACIENS D'OFFICINE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SPFPL VMW, PHARMACIENS D'OFFICINE

What is the revenue of SPFPL VMW, PHARMACIENS D'OFFICINE ?

The revenue of SPFPL VMW, PHARMACIENS D'OFFICINE is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL VMW, PHARMACIENS D'OFFICINE profitable?

Yes, SPFPL VMW, PHARMACIENS D'OFFICINE generated a net profit of 90 k€ in 2025.

Where is the headquarters of SPFPL VMW, PHARMACIENS D'OFFICINE ?

The headquarters of SPFPL VMW, PHARMACIENS D'OFFICINE is located in BRIEC (29510), in the department Finistere.

Where to find the tax return of SPFPL VMW, PHARMACIENS D'OFFICINE ?

The tax return of SPFPL VMW, PHARMACIENS D'OFFICINE 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 VMW, PHARMACIENS D'OFFICINE operate?

SPFPL VMW, PHARMACIENS D'OFFICINE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.