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SPFPLAS FINANCIERE VICTORIA : revenue, balance sheet and financial ratios

SPFPLAS FINANCIERE VICTORIA is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VINCENNES (94300), this company of category PME shows in 2022 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPFPLAS FINANCIERE VICTORIA (SIREN 450000799)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 300 019 € N/C N/C N/C N/C N/C N/C
Net income -7 369 € 318 482 € 478 856 € 117 831 € 112 436 € 62 227 € 122 670 € 62 414 €
EBITDA N/C 464 894 € N/C N/C N/C N/C N/C N/C
Net margin N/C 13.8% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, SPFPLAS FINANCIERE VICTORIA records a net loss of 7 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-7 369 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.794%

Financial autonomy (2023) ?
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

67.127%

Asset age ratio (2023) ?
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

46.7%

Solvency indicators evolution
SPFPLAS FINANCIERE VICTORIA

Sector positioning

Debt ratio
34.79 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good

In 2023, the debt ratio of SPFPLAS FINANCIERE VICTORIA (34.79) 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
67.13% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good

In 2023, the financial autonomy of SPFPLAS FINANCIERE VICTORIA (67.1%) 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
1.82 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good

In 2022, the repayment capacity of SPFPLAS FINANCIERE VICTORIA (1.82) 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 424.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

424.769

Liquidity indicators evolution
SPFPLAS FINANCIERE VICTORIA

Sector positioning

Liquidity ratio
424.77 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent

In 2023, the liquidity ratio of SPFPLAS FINANCIERE VICTORIA (424.77) 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
2.33x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of SPFPLAS FINANCIERE VICTORIA (2.3x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 514 days. Excellent situation: suppliers finance 497 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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

17 j

Supplier credit (2023) ?
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

514 j

Inventory turnover (2023) ?
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
SPFPLAS FINANCIERE VICTORIA

Positioning of SPFPLAS FINANCIERE VICTORIA in its sector

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

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SPFPLAS FINANCIERE VICTORIA 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 SPFPLAS FINANCIERE VICTORIA

What is the revenue of SPFPLAS FINANCIERE VICTORIA ?

The revenue of SPFPLAS FINANCIERE VICTORIA in 2022 is 2.3 M€.

Is SPFPLAS FINANCIERE VICTORIA profitable?

SPFPLAS FINANCIERE VICTORIA recorded a net loss in 2023.

Where is the headquarters of SPFPLAS FINANCIERE VICTORIA ?

The headquarters of SPFPLAS FINANCIERE VICTORIA is located in VINCENNES (94300), in the department Val-de-Marne.

Where to find the tax return of SPFPLAS FINANCIERE VICTORIA ?

The tax return of SPFPLAS FINANCIERE VICTORIA 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 SPFPLAS FINANCIERE VICTORIA operate?

SPFPLAS FINANCIERE VICTORIA 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.