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PEYNIN : revenue, balance sheet and financial ratios

PEYNIN is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in TOULX-STE-CROIX (23600), this company of category PME shows in 2023 a revenue of 2.5 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 - PEYNIN (SIREN 413117581)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C 2 495 968 € N/C N/C N/C N/C N/C
Net income 74 067 € 84 505 € 14 532 € 39 249 € 20 525 € 9 099 € -18 510 € 3 609 €
EBITDA N/C N/C 31 842 € N/C N/C N/C N/C N/C
Net margin N/C N/C 0.6% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PEYNIN generates positive net income of 74 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 4 k€ -> 74 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

74 067 €

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. 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

128.684%

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

32.572%

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

54.5%

Solvency indicators evolution
PEYNIN

Sector positioning

Debt ratio
128.68 2025
2023
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Watch

In 2025, the debt ratio of PEYNIN (128.68) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
32.57% 2025
2023
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Average

In 2025, the financial autonomy of PEYNIN (32.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
20.04 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Watch

In 2023, the repayment capacity of PEYNIN (20.04) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 211.59. 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

211.589

Liquidity indicators evolution
PEYNIN

Sector positioning

Liquidity ratio
211.59 2025
2023
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Average +7 pts over 3 years

In 2025, the liquidity ratio of PEYNIN (211.59) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
29.51x 2023
2023
Q1: 0.0x
Med: 0.29x
Q3: 6.06x
Excellent

In 2023, the interest coverage of PEYNIN (29.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 402 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 263 days. The gap of 139 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

402 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

263 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
PEYNIN

Positioning of PEYNIN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of PEYNIN is estimated at 60 847 € (range 23 158€ - 222 206€). 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
124 transactions
23k€ 60k€ 222k€
60 847 € Range: 23 158€ - 222 206€
NAF 5 all-time

Valuation method used

Net Income Multiple
74 067 € × 0.8x = 60 847 €
Range: 23 159€ - 222 206€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) de produits pharmaceutiques)

Compare PEYNIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about PEYNIN

What is the revenue of PEYNIN ?

The revenue of PEYNIN in 2023 is 2.5 M€.

Is PEYNIN profitable?

Yes, PEYNIN generated a net profit of 74 k€ in 2025.

Where is the headquarters of PEYNIN ?

The headquarters of PEYNIN is located in TOULX-STE-CROIX (23600), in the department Creuse.

Where to find the tax return of PEYNIN ?

The tax return of PEYNIN 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 PEYNIN operate?

PEYNIN operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.