PHARMACIE AUBRET-VIAL : revenue, balance sheet and financial ratios

PHARMACIE AUBRET-VIAL is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LE PEAGE-DE-ROUSSILLON (38550), this company of category PME shows in 2018 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PHARMACIE AUBRET-VIAL (SIREN 452476500)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C 2 407 431 € 2 321 458 €
Net income 75 574 € 99 974 € 116 810 € 362 615 € 204 653 € 125 196 € 120 544 € 114 825 € 129 533 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 173 625 € 189 030 €
Net margin N/C N/C N/C N/C N/C N/C N/C 4.8% 5.6%

Revenue and income statement

In 2025, PHARMACIE AUBRET-VIAL generates positive net income of 76 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 130 k€ -> 76 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

75 574 €

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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 12%. 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

11.713%

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

72.09%

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

17.0%

Solvency indicators evolution
PHARMACIE AUBRET-VIAL

Sector positioning

Debt ratio
11.71 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Excellent

In 2025, the debt ratio of PHARMACIE AUBRET-VIAL (11.71) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.09% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Excellent

In 2025, the financial autonomy of PHARMACIE AUBRET-VIAL (72.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 170.92. 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

170.916

Liquidity indicators evolution
PHARMACIE AUBRET-VIAL

Sector positioning

Liquidity ratio
170.92 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Average -20 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE AUBRET-VIAL (170.92) 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.

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 AUBRET-VIAL

Positioning of PHARMACIE AUBRET-VIAL 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 AUBRET-VIAL is estimated at 1 200 501 € (range 814 666€ - 1 883 752€). 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
814k€ 1200k€ 1883k€
1 200 501 € Range: 814 666€ - 1 883 752€
NAF 5 année 2025

Valuation method used

Net Income Multiple
75 574 € × 15.9x = 1 200 502 €
Range: 814 666€ - 1 883 753€

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 AUBRET-VIAL 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 AUBRET-VIAL

What is the revenue of PHARMACIE AUBRET-VIAL ?

The revenue of PHARMACIE AUBRET-VIAL in 2018 is 2.4 M€.

Is PHARMACIE AUBRET-VIAL profitable?

Yes, PHARMACIE AUBRET-VIAL generated a net profit of 76 k€ in 2025.

Where is the headquarters of PHARMACIE AUBRET-VIAL ?

The headquarters of PHARMACIE AUBRET-VIAL is located in LE PEAGE-DE-ROUSSILLON (38550), in the department Isere.

Where to find the tax return of PHARMACIE AUBRET-VIAL ?

The tax return of PHARMACIE AUBRET-VIAL 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 AUBRET-VIAL operate?

PHARMACIE AUBRET-VIAL 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.