EURL PANIZZARI : revenue, balance sheet and financial ratios

EURL PANIZZARI is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FLEURANCE (32500), this company of category PME shows in 2016 a revenue of 1.8 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 - EURL PANIZZARI (SIREN 791711922)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 1 841 269 € 2 077 842 € 2 059 330 €
Net income 134 968 € -227 194 € 156 891 € 186 235 € 162 496 € -171 583 € 121 710 € 105 919 € 194 965 € 1 310 € 270 105 € 2 529 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 197 246 € 285 562 € 32 889 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 0.1% 13.0% 0.1%

Revenue and income statement

In 2025, EURL PANIZZARI generates positive net income of 135 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2025: 3 k€ -> 135 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

134 968 €

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

107.483%

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

43.548%

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

66.9%

Solvency indicators evolution
EURL PANIZZARI

Sector positioning

Debt ratio
107.48 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of EURL PANIZZARI (107.48) 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
43.55% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

In 2025, the financial autonomy of EURL PANIZZARI (43.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 77.48. 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

77.484

Liquidity indicators evolution
EURL PANIZZARI

Sector positioning

Liquidity ratio
77.48 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch -13 pts over 3 years

In 2025, the liquidity ratio of EURL PANIZZARI (77.48) 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.

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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 897 days. Excellent situation: suppliers finance 827 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

70 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

897 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
EURL PANIZZARI

Positioning of EURL PANIZZARI 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 PANIZZARI is estimated at 2 143 982 € (range 1 454 916€ - 3 364 204€). 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
1454k€ 2143k€ 3364k€
2 143 982 € Range: 1 454 916€ - 3 364 204€
NAF 5 année 2025

Valuation method used

Net Income Multiple
134 968 € × 15.9x = 2 143 983 €
Range: 1 454 917€ - 3 364 204€

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 PANIZZARI 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 PANIZZARI

What is the revenue of EURL PANIZZARI ?

The revenue of EURL PANIZZARI in 2016 is 1.8 M€.

Is EURL PANIZZARI profitable?

Yes, EURL PANIZZARI generated a net profit of 135 k€ in 2025.

Where is the headquarters of EURL PANIZZARI ?

The headquarters of EURL PANIZZARI is located in FLEURANCE (32500), in the department Gers.

Where to find the tax return of EURL PANIZZARI ?

The tax return of EURL PANIZZARI 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 PANIZZARI operate?

EURL PANIZZARI 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.