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

LA PHARMACIE SPIRITAINE : revenue, balance sheet and financial ratios

LA PHARMACIE SPIRITAINE is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-ESPRIT (97270), this company of category PME shows in 2025 a net income positive of 106 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LA PHARMACIE SPIRITAINE (SIREN 502299522)
Indicator 2025 2024 2023 2022
Revenue N/C N/C N/C N/C
Net income 105 599 € 34 120 € 70 221 € 181 147 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2025, LA PHARMACIE SPIRITAINE generates positive net income of 106 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 181 k€ -> 106 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

105 599 €

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. 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

39.776%

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

38.049%

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

8.9%

Solvency indicators evolution
LA PHARMACIE SPIRITAINE

Sector positioning

Debt ratio
39.78 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good -22 pts over 3 years

In 2025, the debt ratio of LA PHARMACIE SPIRITAINE (39.78) 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
38.05% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average

In 2025, the financial autonomy of LA PHARMACIE SPIRITAINE (38.0%) 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 93.87. 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

93.872

Liquidity indicators evolution
LA PHARMACIE SPIRITAINE

Sector positioning

Liquidity ratio
93.87 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Watch

In 2025, the liquidity ratio of LA PHARMACIE SPIRITAINE (93.87) 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.

Positioning of LA PHARMACIE SPIRITAINE 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 LA PHARMACIE SPIRITAINE is estimated at 1 677 452 € (range 1 138 327€ - 2 632 154€). 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
1138k€ 1677k€ 2632k€
1 677 452 € Range: 1 138 327€ - 2 632 154€
NAF 5 année 2025

Valuation method used

Net Income Multiple
105 599 € × 15.9x = 1 677 453 €
Range: 1 138 327€ - 2 632 154€

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 LA PHARMACIE SPIRITAINE 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 LA PHARMACIE SPIRITAINE

What is the revenue of LA PHARMACIE SPIRITAINE ?

The revenue of LA PHARMACIE SPIRITAINE is not publicly disclosed (confidential accounts filed with INPI).

Is LA PHARMACIE SPIRITAINE profitable?

Yes, LA PHARMACIE SPIRITAINE generated a net profit of 106 k€ in 2025.

Where is the headquarters of LA PHARMACIE SPIRITAINE ?

The headquarters of LA PHARMACIE SPIRITAINE is located in SAINT-ESPRIT (97270), in the department Martinique.

Where to find the tax return of LA PHARMACIE SPIRITAINE ?

The tax return of LA PHARMACIE SPIRITAINE 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 LA PHARMACIE SPIRITAINE operate?

LA PHARMACIE SPIRITAINE 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.