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HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE : revenue, balance sheet and financial ratios

HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHATEAU-GARNIER (86350), this company of category PME shows in 2024 a net income negative of -16 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

Financial history - HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE (SIREN 897756425)
Indicator 2024 2023
Revenue N/C N/C
Net income -15 852 € -15 850 €
EBITDA -3 481 € -3 351 €
Net margin N/C N/C

Revenue and income statement

In 2024, HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE records a net loss of 16 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-3 481 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 481 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-15 852 €

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.091%

Financial autonomy (2024) ?
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

51.552%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-21.325

Solvency indicators evolution
HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE

Sector positioning

Debt ratio
52.09 2024
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Good

In 2024, the debt ratio of HOLDING BERNARD-MOINEAU, ... (52.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
51.55% 2024
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Good

In 2024, the financial autonomy of HOLDING BERNARD-MOINEAU, ... (51.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-21.32 years 2024
2023
2024
Q1: 0.52 years
Med: 3.18 years
Q3: 7.6 years
Excellent

In 2024, the repayment capacity of HOLDING BERNARD-MOINEAU, ... (-21.32) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2024) ?
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

0.0

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-355.386

Liquidity indicators evolution
HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE

Sector positioning

Liquidity ratio
0.0 2024
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Watch

In 2024, the liquidity ratio of HOLDING BERNARD-MOINEAU, ... (0.00) 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.

Interest coverage
-355.39x 2024
2023
2024
Q1: 0.0x
Med: 2.34x
Q3: 7.73x
Watch

In 2024, the interest coverage of HOLDING BERNARD-MOINEAU, ... (-355.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 197 days. Excellent situation: suppliers finance 197 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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

197 j

Inventory turnover (2024) ?
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
HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE

Positioning of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE 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 HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE

What is the revenue of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE ?

The revenue of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE is not publicly disclosed (confidential accounts filed with INPI).

Is HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE profitable?

HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE recorded a net loss in 2024.

Where is the headquarters of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE ?

The headquarters of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE is located in CHATEAU-GARNIER (86350), in the department Vienne.

Where to find the tax return of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE ?

The tax return of HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE 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 HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE operate?

HOLDING BERNARD-MOINEAU, SPFPL DE PHARMACIEN D'OFFICINE 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.