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

LE POINT DU JOUR : revenue, balance sheet and financial ratios

LE POINT DU JOUR is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BUZET-SUR-TARN (31660), this company of category PME shows in 2024 a net income positive of 76 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 - LE POINT DU JOUR (SIREN 491075065)
Indicator 2024 2023
Revenue N/C N/C
Net income 76 197 € 135 728 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, LE POINT DU JOUR generates positive net income of 76 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 136 k€ -> 76 k€.

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

76 197 €

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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 18%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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

17.926%

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

62.333%

Asset age ratio (2024) ?
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

58.1%

Solvency indicators evolution
LE POINT DU JOUR

Sector positioning

Debt ratio
17.93 2024
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Good -10 pts over 2 years

In 2024, the debt ratio of LE POINT DU JOUR (17.93) 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
62.33% 2024
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Good +10 pts over 2 years

In 2024, the financial autonomy of LE POINT DU JOUR (62.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 213.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

213.661

Liquidity indicators evolution
LE POINT DU JOUR

Sector positioning

Liquidity ratio
213.66 2024
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Good

In 2024, the liquidity ratio of LE POINT DU JOUR (213.66) 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.

Positioning of LE POINT DU JOUR in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of LE POINT DU JOUR is estimated at 1 063 766 € (range 740 790€ - 1 591 455€). 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 2024
225 transactions
740k€ 1063k€ 1591k€
1 063 766 € Range: 740 790€ - 1 591 455€
NAF 5 année 2024

Valuation method used

Net Income Multiple
76 197 € × 14.0x = 1 063 766 €
Range: 740 790€ - 1 591 455€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 LE POINT DU JOUR 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 LE POINT DU JOUR

What is the revenue of LE POINT DU JOUR ?

The revenue of LE POINT DU JOUR is not publicly disclosed (confidential accounts filed with INPI).

Is LE POINT DU JOUR profitable?

Yes, LE POINT DU JOUR generated a net profit of 76 k€ in 2024.

Where is the headquarters of LE POINT DU JOUR ?

The headquarters of LE POINT DU JOUR is located in BUZET-SUR-TARN (31660), in the department Haute-Garonne.

Where to find the tax return of LE POINT DU JOUR ?

The tax return of LE POINT DU JOUR 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 LE POINT DU JOUR operate?

LE POINT DU JOUR 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.