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SPFPLARL MANON CESA : revenue, balance sheet and financial ratios

SPFPLARL MANON CESA is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ARPAJON (91290), this company of category PME shows in 2025 a net income positive of 161 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 - SPFPLARL MANON CESA (SIREN 833165566)
Indicator 2025 2024 2023 2023 2022 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C N/C N/C
Net income 160 512 € -17 500 € 168 552 € 54 002 € 59 606 € -30 443 € 810 € 52 326 €
EBITDA 2 438 € -9 847 € -10 545 € -3 831 € -3 644 € -5 123 € 1 027 € -8 300 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SPFPLARL MANON CESA generates positive net income of 161 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 52 k€ -> 161 k€.

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

2 438 €

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

2 439 €

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

160 512 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

48.774%

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

65.398%

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

1.609

Solvency indicators evolution
SPFPLARL MANON CESA

Sector positioning

Debt ratio
48.77 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good

In 2025, the debt ratio of SPFPLARL MANON CESA (48.77) 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
65.4% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good

In 2025, the financial autonomy of SPFPLARL MANON CESA (65.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.61 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Good +7 pts over 3 years

In 2025, the repayment capacity of SPFPLARL MANON CESA (1.61) 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 293.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 394.1x. Operating income very largely covers interest expenses: high safety margin.

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

293.057

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

394.135

Liquidity indicators evolution
SPFPLARL MANON CESA

Sector positioning

Liquidity ratio
293.06 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent

In 2025, the liquidity ratio of SPFPLARL MANON CESA (293.06) 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
394.13x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Excellent +54 pts over 3 years

In 2025, the interest coverage of SPFPLARL MANON CESA (394.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

-117 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
SPFPLARL MANON CESA

Positioning of SPFPLARL MANON CESA in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SPFPLARL MANON CESA is estimated at 741 944 € (range 501 143€ - 1 162 689€). With an EBITDA of 2 438€, the sector multiple of 7.7x is applied. 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
277 transactions
501k€ 741k€ 1162k€
741 944 € Range: 501 143€ - 1 162 689€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
2 438 € × 7.7x
Estimation 18 822 €
9 492€ - 27 401€
Net Income Multiple 20%
160 512 € × 15.9x
Estimation 2 549 752 €
1 730 274€ - 4 000 912€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 SPFPLARL MANON CESA 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 SPFPLARL MANON CESA

What is the revenue of SPFPLARL MANON CESA ?

The revenue of SPFPLARL MANON CESA is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPLARL MANON CESA profitable?

Yes, SPFPLARL MANON CESA generated a net profit of 161 k€ in 2025.

Where is the headquarters of SPFPLARL MANON CESA ?

The headquarters of SPFPLARL MANON CESA is located in ARPAJON (91290), in the department Essonne.

Where to find the tax return of SPFPLARL MANON CESA ?

The tax return of SPFPLARL MANON CESA 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 SPFPLARL MANON CESA operate?

SPFPLARL MANON CESA 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.