GRANDE PHARMACIE DU BREUIL : revenue, balance sheet and financial ratios

GRANDE PHARMACIE DU BREUIL is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LE PUY-EN-VELAY (43000), this company of category PME shows in 2021 a revenue of 4.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - GRANDE PHARMACIE DU BREUIL (SIREN 795001619)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 4 320 234 € 3 866 399 € N/C 3 362 620 € 2 898 670 € N/C
Net income 188 576 € 66 923 € -9 983 € 22 871 € 321 358 € 117 024 € 199 511 € 134 655 € 76 357 € 124 367 €
EBITDA N/C N/C N/C N/C 440 046 € 195 537 € N/C 199 319 € 126 192 € N/C
Net margin N/C N/C N/C N/C 7.4% 3.0% N/C 4.0% 2.6% N/C

Revenue and income statement

In 2025, GRANDE PHARMACIE DU BREUIL generates positive net income of 189 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 124 k€ -> 189 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

188 576 €

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. 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

50.966%

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

44.105%

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

32.4%

Solvency indicators evolution
GRANDE PHARMACIE DU BREUIL

Sector positioning

Debt ratio
50.97 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average -5 pts over 3 years

In 2025, the debt ratio of GRANDE PHARMACIE DU BREUIL (50.97) 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
44.1% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average +7 pts over 3 years

In 2025, the financial autonomy of GRANDE PHARMACIE DU BREUIL (44.1%) 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 231.77. 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

231.766

Liquidity indicators evolution
GRANDE PHARMACIE DU BREUIL

Sector positioning

Liquidity ratio
231.77 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good +14 pts over 3 years

In 2025, the liquidity ratio of GRANDE PHARMACIE DU BREUIL (231.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

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

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

0 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
GRANDE PHARMACIE DU BREUIL

Positioning of GRANDE PHARMACIE DU BREUIL 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 GRANDE PHARMACIE DU BREUIL is estimated at 2 995 552 € (range 2 032 795€ - 4 700 433€). 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
2032k€ 2995k€ 4700k€
2 995 552 € Range: 2 032 795€ - 4 700 433€
NAF 5 année 2025

Valuation method used

Net Income Multiple
188 576 € × 15.9x = 2 995 552 €
Range: 2 032 796€ - 4 700 434€

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 GRANDE PHARMACIE DU BREUIL 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 GRANDE PHARMACIE DU BREUIL

What is the revenue of GRANDE PHARMACIE DU BREUIL ?

The revenue of GRANDE PHARMACIE DU BREUIL in 2021 is 4.3 M€.

Is GRANDE PHARMACIE DU BREUIL profitable?

Yes, GRANDE PHARMACIE DU BREUIL generated a net profit of 189 k€ in 2025.

Where is the headquarters of GRANDE PHARMACIE DU BREUIL ?

The headquarters of GRANDE PHARMACIE DU BREUIL is located in LE PUY-EN-VELAY (43000), in the department Haute-Loire.

Where to find the tax return of GRANDE PHARMACIE DU BREUIL ?

The tax return of GRANDE PHARMACIE DU BREUIL 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 GRANDE PHARMACIE DU BREUIL operate?

GRANDE PHARMACIE DU BREUIL 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.