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

SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE : revenue, balance sheet and financial ratios

SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE is a French company founded 7 years ago, specialized in the sector Gestion de fonds. Based in BAIXAS (66390), this company of category PME shows in 2024 a net income positive of 12 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Historique financier - SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE (SIREN 844402339)
Indicador 2024 2023 2022
Ingresos N/C N/C N/C
Resultado neto 11 865 € 27 095 € 77 565 €
EBITDA -2 191 € -2 136 € -2 226 €
Margen neto N/C N/C N/C

Ingresos y cuenta de resultados

In 2024, SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 78 k€ -> 12 k€.

EBITDA (2024) ?
EBITDA (Excedente bruto de explotación)
Definición
Ressource générée par l'activité courante, avant amortissements et charges financières.
Fórmula
Valor añadido - Gastos de personal - Impuestos
Interpretación
Positivo = actividad rentable

-2 191 €

EBIT (2024) ?
EBIT (Resultado de explotación)
Definición
Resultado operativo, incluyendo amortizaciones y provisiones.
Fórmula
EBITDA - Amortizaciones y provisiones + Reversiones

-2 191 €

Resultado neto (2024) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

11 865 €

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

The debt ratio (= Financial debt / Equity x 100) stands at 293%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 56.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Ratio de endeudamiento (2024) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

292.779%

Autonomía financiera (2024) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

25.438%

Capacidad de reembolso (2024) ?
Capacidad de reembolso
Definición
Número de años necesarios para reembolsar las deudas con el flujo de caja.
Fórmula
Dettes financières / CAF
Interpretación
< 3 años : Excelente
3-5 años : Correcto
> 5 años : Attention

56.387

Evolución de indicadores de solvencia
SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE

Positionnement sectoriel

Debt ratio
292.78 2024
2022
2023
2024
Q1: 0.0
Méd: 8.29
Q3: 92.98
Average

In 2024, the debt ratio of SPFPL DE PHARMACIEN D'OFF... (292.78) 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
25.44% 2024
2022
2023
2024
Q1: 4.66%
Méd: 48.47%
Q3: 87.35%
Average

In 2024, the financial autonomy of SPFPL DE PHARMACIEN D'OFF... (25.4%) 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
56.39 years 2024
2022
2023
2024
Q1: -0.01 years
Méd: 0.0 years
Q3: 3.01 years
Average

In 2024, the repayment capacity of SPFPL DE PHARMACIEN D'OFF... (56.39) 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.

Ratios de liquidez

The liquidity ratio (= Current assets / Current liabilities) stands at 7751.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Ratio de liquidez (2024) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

7751.258

Cobertura de intereses (2024) ?
Cobertura de intereses
Definición
Capacidad para cubrir los gastos financieros con el resultado de explotación.
Fórmula
EBIT / Gastos financieros
Interpretación
> 3 : Confortable
1.5-3 : Acceptable
< 1.5 : Riesgo

-215.427

Evolución de indicadores de liquidez
SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE

Positionnement sectoriel

Liquidity ratio
7751.26 2024
2022
2023
2024
Q1: 100.72
Méd: 472.35
Q3: 3121.45
Excellent

In 2024, the liquidity ratio of SPFPL DE PHARMACIEN D'OFF... (7751.26) 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
-215.43x 2024
2022
2023
2024
Q1: -71.24x
Méd: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of SPFPL DE PHARMACIEN D'OFF... (-215.4x) 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.

Necesidad de fondo de rotación (NFR) y plazos de pago

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: 103 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model).

NFR de explotación (2024) ?
NFR de explotación
Definición
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Fórmula
Stocks + Créances clients - Dettes fournisseurs
Interpretación
Negativo = tesorería liberada
Positivo = necesidad de financiación

0 €

Crédito clientes (2024) ?
Crédito clientes (días)
Definición
Plazo medio de cobro a clientes.
Fórmula
(Cuentas por cobrar / Ingresos con IVA) x 360
Interpretación
< 45j : Bueno
45-60j : Medio
> 60j : Largo

0 j

Crédito proveedores (2024) ?
Crédito proveedores (días)
Definición
Plazo medio de pago a proveedores.
Fórmula
(Cuentas por pagar / Compras con IVA) x 360
Interpretación
Cuanto más largo sea el plazo, mejor para la tesorería

103 j

Rotación de inventario (2024) ?
Rotación de inventario (días)
Definición
Duración media de almacenamiento de mercancías o materiales.
Fórmula
(Existencias / Coste de compra) x 360
Interpretación
Cuanto menor sea el ratio, más rápida es la rotación

0 j

Evolución del NFR y plazos
SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE

Positionnement de SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE dans son secteur

Comparación con el sector Gestion de fonds

Estimación de valoración

Based on 62 transactions of similar company sales in 2024, the value of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE is estimated at 87 697 € (range 24 899€ - 173 737€). 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 value 2024
62 tx
24k€ 87k€ 173k€
87 697 € Range: 24 899€ - 173 737€
NAF 5 année 2024

Valuation method used

Net Income Multiple
11 865 € × 7.4x = 87 697 €
Range: 24 900€ - 173 738€

Only this financial indicator is available for this company.

Evolución de la valoración

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE

What is the revenue of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE ?

The revenue of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE profitable?

Yes, SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE generated a net profit of 12 k€ in 2024.

Where is the headquarters of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE ?

The headquarters of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE is located in BAIXAS (66390), in the department Pyrenees-Orientales.

Where to find the tax return of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE ?

The tax return of SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE 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 DE PHARMACIEN D'OFFICINE AS PAULINE operate?

SPFPL DE PHARMACIEN D'OFFICINE AS PAULINE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.