Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-03-05 (14 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: PLOERDUT (56160), Morbihan
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHARMACIE AMIAUD-LEJEUNE : revenue, balance sheet and financial ratios
PHARMACIE AMIAUD-LEJEUNE is a French company
founded 14 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in PLOERDUT (56160),
this company of category PME
shows in 2015 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHARMACIE AMIAUD-LEJEUNE (SIREN 750022535)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 022 671 €
Net income
113 217 €
114 725 €
124 234 €
86 361 €
111 332 €
102 589 €
91 817 €
72 855 €
96 332 €
71 716 €
76 406 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
103 472 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
7.5%
Revenue and income statement
In 2025, PHARMACIE AMIAUD-LEJEUNE generates positive net income of 113 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 76 k€ -> 113 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
113 217 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 72%. 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
24.489%
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
71.902%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
215.736
134.031
80.939
63.162
49.201
47.607
34.512
21.263
4.657
33.558
24.489
Financial autonomy
28.482
37.782
48.574
54.752
59.744
59.81
65.959
73.703
76.81
64.501
71.902
Repayment capacity
7.223
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
6.992%
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
24.492025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good+8 pts over 3 years
In 2025, the debt ratio of PHARMACIE AMIAUD-LEJEUNE (24.49) 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
71.9%2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good
In 2025, the financial autonomy of PHARMACIE AMIAUD-LEJEUNE (71.9%) 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 412.49. 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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
350.659
290.558
370.361
412.001
456.723
449.702
465.164
473.095
245.145
303.701
412.493
Interest coverage
10.054
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
412.492025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent+8 pts over 3 years
In 2025, the liquidity ratio of PHARMACIE AMIAUD-LEJEUNE (412.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
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 PHARMACIE AMIAUD-LEJEUNE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
73 428 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
23
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
5
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
33
0
0
0
0
0
0
0
0
0
0
Positioning of PHARMACIE AMIAUD-LEJEUNE 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 PHARMACIE AMIAUD-LEJEUNE is estimated at
1 798 465 €
(range 1 220 447€ - 2 822 040€).
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 value2025
277 transactions
1220k€1798k€2822k€
1 798 465 €Range: 1 220 447€ - 2 822 040€
NAF 5 année 2025
Valuation method used
Net Income Multiple
113 217 €
×
15.9x
=1 798 465 €
Range: 1 220 447€ - 2 822 040€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 PHARMACIE AMIAUD-LEJEUNE with other companies in the same sector:
Frequently asked questions about PHARMACIE AMIAUD-LEJEUNE
What is the revenue of PHARMACIE AMIAUD-LEJEUNE ?
The revenue of PHARMACIE AMIAUD-LEJEUNE in 2015 is 1.0 M€.
Is PHARMACIE AMIAUD-LEJEUNE profitable?
Yes, PHARMACIE AMIAUD-LEJEUNE generated a net profit of 113 k€ in 2025.
Where is the headquarters of PHARMACIE AMIAUD-LEJEUNE ?
The headquarters of PHARMACIE AMIAUD-LEJEUNE is located in PLOERDUT (56160), in the department Morbihan.
Where to find the tax return of PHARMACIE AMIAUD-LEJEUNE ?
The tax return of PHARMACIE AMIAUD-LEJEUNE 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 PHARMACIE AMIAUD-LEJEUNE operate?
PHARMACIE AMIAUD-LEJEUNE 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.
Item evolution
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