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PHARMACIE ATOUT SUD : revenue, balance sheet and financial ratios

PHARMACIE ATOUT SUD is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in REZE (44400), this company of category PME shows in 2023 a revenue of 4.4 M€. 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 - PHARMACIE ATOUT SUD (SIREN 848005823)
Indicator 2025 2025 2024 2023 2022 2021 2019
Revenue N/C N/C N/C 4 424 635 € N/C N/C N/C
Net income 50 153 € 163 954 € 208 466 € 190 040 € 392 755 € 222 633 € 57 663 €
EBITDA N/C N/C N/C 293 333 € N/C N/C N/C
Net margin N/C N/C N/C 4.3% N/C N/C N/C

Revenue and income statement

In 2025, PHARMACIE ATOUT SUD generates positive net income of 50 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 58 k€ -> 50 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

50 153 €

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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 119%. Debt level is high: negotiating margin with banks is reduced. 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

118.762%

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

38.126%

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

28.7%

Solvency indicators evolution
PHARMACIE ATOUT SUD

Sector positioning

Debt ratio
118.76 2025
2024
2025
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Average

In 2025, the debt ratio of PHARMACIE ATOUT SUD (118.76) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
38.13% 2025
2024
2025
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Average

In 2025, the financial autonomy of PHARMACIE ATOUT SUD (38.1%) 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 54.41. 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

54.414

Liquidity indicators evolution
PHARMACIE ATOUT SUD

Sector positioning

Liquidity ratio
54.41 2025
2024
2025
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Watch

In 2025, the liquidity ratio of PHARMACIE ATOUT SUD (54.41) 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.

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 ATOUT SUD

Positioning of PHARMACIE ATOUT SUD 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 ATOUT SUD is estimated at 796 686 € (range 540 635€ - 1 250 110€). 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
540k€ 796k€ 1250k€
796 686 € Range: 540 635€ - 1 250 110€
NAF 5 année 2025

Valuation method used

Net Income Multiple
50 153 € × 15.9x = 796 686 €
Range: 540 635€ - 1 250 111€

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 PHARMACIE ATOUT SUD 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 PHARMACIE ATOUT SUD

What is the revenue of PHARMACIE ATOUT SUD ?

The revenue of PHARMACIE ATOUT SUD in 2023 is 4.4 M€.

Is PHARMACIE ATOUT SUD profitable?

Yes, PHARMACIE ATOUT SUD generated a net profit of 50 k€ in 2025.

Where is the headquarters of PHARMACIE ATOUT SUD ?

The headquarters of PHARMACIE ATOUT SUD is located in REZE (44400), in the department Loire-Atlantique.

Where to find the tax return of PHARMACIE ATOUT SUD ?

The tax return of PHARMACIE ATOUT SUD 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 ATOUT SUD operate?

PHARMACIE ATOUT SUD 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.