SPFPLAS SAINT LOUIS : revenue, balance sheet and financial ratios

SPFPLAS SAINT LOUIS is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BORDEAUX (33300), this company of category PME shows in 2021 a revenue of 600€. 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 SAINT LOUIS (SIREN 519058036)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 600 € 631 559 € N/C N/C 730 553 € 673 338 €
Net income 104 282 € 189 683 € 317 855 € 127 171 € -34 354 € 33 895 € 48 916 € 40 083 € 32 972 € 36 082 €
EBITDA -4 009 € -6 743 € -4 008 € -78 494 € -19 641 € -5 615 € N/C N/C 43 504 € 50 759 €
Net margin N/C N/C N/C N/C -5725.7% 5.4% N/C N/C 4.5% 5.4%

Revenue and income statement

In 2025, SPFPLAS SAINT LOUIS generates positive net income of 104 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 36 k€ -> 104 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

-4 009 €

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

-4 009 €

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

104 282 €

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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 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 15.4 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

144.397%

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

40.746%

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

15.4

Solvency indicators evolution
SPFPLAS SAINT LOUIS

Sector positioning

Debt ratio
144.4 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of SPFPLAS SAINT LOUIS (144.40) 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
40.75% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average +6 pts over 3 years

In 2025, the financial autonomy of SPFPLAS SAINT LOUIS (40.8%) 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
15.4 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Average +8 pts over 3 years

In 2025, the repayment capacity of SPFPLAS SAINT LOUIS (15.40) 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 383.51. 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

383.511

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

-169.244

Liquidity indicators evolution
SPFPLAS SAINT LOUIS

Sector positioning

Liquidity ratio
383.51 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent +70 pts over 3 years

In 2025, the liquidity ratio of SPFPLAS SAINT LOUIS (383.51) 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
-169.24x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch

In 2025, the interest coverage of SPFPLAS SAINT LOUIS (-169.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 205 days. Excellent situation: suppliers finance 205 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

205 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
SPFPLAS SAINT LOUIS

Positioning of SPFPLAS SAINT LOUIS 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 SPFPLAS SAINT LOUIS is estimated at 1 656 531 € (range 1 124 130€ - 2 599 326€). 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
1124k€ 1656k€ 2599k€
1 656 531 € Range: 1 124 130€ - 2 599 326€
NAF 5 année 2025

Valuation method used

Net Income Multiple
104 282 € × 15.9x = 1 656 532 €
Range: 1 124 130€ - 2 599 327€

Only this financial indicator is available for this company.

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 SPFPLAS SAINT LOUIS 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 SAINT LOUIS

What is the revenue of SPFPLAS SAINT LOUIS ?

The revenue of SPFPLAS SAINT LOUIS in 2021 is 600€.

Is SPFPLAS SAINT LOUIS profitable?

Yes, SPFPLAS SAINT LOUIS generated a net profit of 104 k€ in 2025.

Where is the headquarters of SPFPLAS SAINT LOUIS ?

The headquarters of SPFPLAS SAINT LOUIS is located in BORDEAUX (33300), in the department Gironde.

Where to find the tax return of SPFPLAS SAINT LOUIS ?

The tax return of SPFPLAS SAINT LOUIS 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 SAINT LOUIS operate?

SPFPLAS SAINT LOUIS 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.