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

EURL LIONEL RAYNAL : revenue, balance sheet and financial ratios

EURL LIONEL RAYNAL is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BRESSOLS (82710), this company of category PME shows in 2025 a net income positive of 197 k€. 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 - EURL LIONEL RAYNAL (SIREN 444889703)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 197 143 € 130 311 € 236 713 € 222 235 € 139 769 € 99 352 € 128 051 € 83 168 € 51 051 € 49 408 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, EURL LIONEL RAYNAL generates positive net income of 197 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 49 k€ -> 197 k€.

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

197 143 €

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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 259%. 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 24%. The balance between equity and debt is satisfactory.

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

258.947%

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

23.827%

Asset age ratio (2025) ?
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

8.0%

Solvency indicators evolution
EURL LIONEL RAYNAL

Sector positioning

Debt ratio
258.95 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of EURL LIONEL RAYNAL (258.95) 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
23.83% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Watch

In 2025, the financial autonomy of EURL LIONEL RAYNAL (23.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 282.04. 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

282.035

Liquidity indicators evolution
EURL LIONEL RAYNAL

Sector positioning

Liquidity ratio
282.04 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent +18 pts over 3 years

In 2025, the liquidity ratio of EURL LIONEL RAYNAL (282.04) 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.

Positioning of EURL LIONEL RAYNAL 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 EURL LIONEL RAYNAL is estimated at 3 131 639 € (range 2 125 145€ - 4 913 974€). 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
2125k€ 3131k€ 4913k€
3 131 639 € Range: 2 125 145€ - 4 913 974€
NAF 5 année 2025

Valuation method used

Net Income Multiple
197 143 € × 15.9x = 3 131 640 €
Range: 2 125 146€ - 4 913 974€

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 EURL LIONEL RAYNAL 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 EURL LIONEL RAYNAL

What is the revenue of EURL LIONEL RAYNAL ?

The revenue of EURL LIONEL RAYNAL is not publicly disclosed (confidential accounts filed with INPI).

Is EURL LIONEL RAYNAL profitable?

Yes, EURL LIONEL RAYNAL generated a net profit of 197 k€ in 2025.

Where is the headquarters of EURL LIONEL RAYNAL ?

The headquarters of EURL LIONEL RAYNAL is located in BRESSOLS (82710), in the department Tarn-et-Garonne.

Where to find the tax return of EURL LIONEL RAYNAL ?

The tax return of EURL LIONEL RAYNAL 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 EURL LIONEL RAYNAL operate?

EURL LIONEL RAYNAL 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.