PHARMACIE DU CLOS BORIE : revenue, balance sheet and financial ratios

PHARMACIE DU CLOS BORIE is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MONTROND-LES-BAINS (42210), this company of category PME shows in 2021 a revenue of 2.5 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

Historique financier - PHARMACIE DU CLOS BORIE (SIREN 453125148)
Kennzahl 2025 2024 2023 2022 2021 2020 2019 2018 2017
Umsatz N/C N/C N/C N/C 2 476 499 € 2 539 785 € 2 630 316 € 2 698 219 € 2 776 522 €
Nettoergebnis 158 397 € 137 600 € 101 032 € 129 992 € 116 898 € 156 824 € 130 941 € 87 095 € 126 535 €
EBITDA N/C N/C N/C N/C 178 161 € 228 020 € 250 423 € 254 502 € 243 505 €
Nettomarge N/C N/C N/C N/C 4.7% 6.2% 5.0% 3.2% 4.6%

Umsatz und Gewinn- und Verlustrechnung

In 2025, PHARMACIE DU CLOS BORIE generates positive net income of 158 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 127 k€ -> 158 k€.

Nettoergebnis (2025) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

158 397 €

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 134%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Verschuldungsgrad (2025) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

134.398%

Finanzielle Autonomie (2025) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

37.931%

Anlagenaltersquote (2025) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

2.5%

Entwicklung der Solvenzkennzahlen
PHARMACIE DU CLOS BORIE

Positionnement sectoriel

Debt ratio
134.4 2025
2023
2024
2025
Q1: 13.71
Méd: 49.76
Q3: 129.07
Average +24 pts über 3 Jahre

In 2025, the debt ratio of PHARMACIE DU CLOS BORIE (134.40) 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
37.93% 2025
2023
2024
2025
Q1: 33.42%
Méd: 53.71%
Q3: 72.08%
Average -24 pts über 3 Jahre

In 2025, the financial autonomy of PHARMACIE DU CLOS BORIE (37.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 72.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2025) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

72.103

Entwicklung der Liquiditätskennzahlen
PHARMACIE DU CLOS BORIE

Positionnement sectoriel

Liquidity ratio
72.1 2025
2023
2024
2025
Q1: 131.03
Méd: 182.29
Q3: 258.7
Watch

In 2025, the liquidity ratio of PHARMACIE DU CLOS BORIE (72.10) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Umlaufvermögensbedarf und Zahlungsfristen

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

Operatives Working Capital (2025) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

0 €

Kundenforderungen (2025) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2025) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

0 j

Lagerumschlag (2025) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Entwicklung des Working Capital und der Zahlungsfristen
PHARMACIE DU CLOS BORIE

Positionnement de PHARMACIE DU CLOS BORIE dans son secteur

Vergleich mit der Branche Commerce de détail de produits pharmaceutiques en magasin spécialisé

Bewertungsschätzung

Based on 277 transactions of similar company sales in 2025, the value of PHARMACIE DU CLOS BORIE is estimated at 2 516 155 € (range 1 707 474€ - 3 948 193€). 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
1707k€ 2516k€ 3948k€
2 516 155 € Range: 1 707 474€ - 3 948 193€
NAF 5 année 2025

Valuation method used

Net Income Multiple
158 397 € × 15.9x = 2 516 155 €
Range: 1 707 475€ - 3 948 194€

Only this financial indicator is available for this company.

Bewertungsentwicklung

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 PHARMACIE DU CLOS BORIE 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 PHARMACIE DU CLOS BORIE

What is the revenue of PHARMACIE DU CLOS BORIE ?

The revenue of PHARMACIE DU CLOS BORIE in 2021 is 2.5 M€.

Is PHARMACIE DU CLOS BORIE profitable?

Yes, PHARMACIE DU CLOS BORIE generated a net profit of 158 k€ in 2025.

Where is the headquarters of PHARMACIE DU CLOS BORIE ?

The headquarters of PHARMACIE DU CLOS BORIE is located in MONTROND-LES-BAINS (42210), in the department Loire.

Where to find the tax return of PHARMACIE DU CLOS BORIE ?

The tax return of PHARMACIE DU CLOS BORIE 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 PHARMACIE DU CLOS BORIE operate?

PHARMACIE DU CLOS BORIE 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.