PHARMACIE BAYARD BULTEL : revenue, balance sheet and financial ratios

PHARMACIE BAYARD BULTEL is a French company founded 28 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in DESVRES (62240), this company of category PME shows in 2025 a revenue of 2.1 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 - PHARMACIE BAYARD BULTEL (SIREN 412579211)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 140 425 € 2 025 483 € 2 117 126 € 2 025 997 € 1 878 655 € N/C 1 884 507 € 1 909 658 € 1 933 242 €
Net income 136 258 € 149 508 € 210 521 € 206 462 € 158 816 € 222 434 € 222 525 € 153 337 € 10 715 €
EBITDA 186 820 € 203 715 € 294 013 € 290 894 € 234 119 € N/C 303 748 € 202 032 € 30 881 €
Net margin 6.4% 7.4% 9.9% 10.2% 8.5% N/C 11.8% 8.0% 0.6%

Revenue and income statement

In 2025, PHARMACIE BAYARD BULTEL achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +1.3%). Vs 2024: +6%. After deducting consumption (1.5 M€), gross margin stands at 668 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 187 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 136 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 140 425 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

668 089 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

186 820 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

176 259 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

136 258 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.7%

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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 0%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.037%

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

93.606%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

7.108%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.005

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

5.3%

Solvency indicators evolution
PHARMACIE BAYARD BULTEL

Sector positioning

Debt ratio
0.04 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Excellent

In 2025, the debt ratio of PHARMACIE BAYARD BULTEL (0.04) 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
93.61% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent +17 pts over 3 years

In 2025, the financial autonomy of PHARMACIE BAYARD BULTEL (93.6%) 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.

Repayment capacity
0.01 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent

In 2025, the repayment capacity of PHARMACIE BAYARD BULTEL (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 410.51. 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

410.507

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
PHARMACIE BAYARD BULTEL

Sector positioning

Liquidity ratio
410.51 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent

In 2025, the liquidity ratio of PHARMACIE BAYARD BULTEL (410.51) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Average

In 2025, the interest coverage of PHARMACIE BAYARD BULTEL (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 184 k€ to permanently finance.

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

183 798 €

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

3 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

17 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

30 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

31 j

WCR and payment terms evolution
PHARMACIE BAYARD BULTEL

Positioning of PHARMACIE BAYARD BULTEL 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 BAYARD BULTEL is estimated at 1 543 711 € (range 944 510€ - 2 178 572€). With an EBITDA of 186 820€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (in line with sector norms). 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
944k€ 1543k€ 2178k€
1 543 711 € Range: 944 510€ - 2 178 572€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
186 820 € × 7.7x
Estimation 1 442 307 €
727 349€ - 2 099 698€
Revenue Multiple 30%
2 140 425 € × 0.61x
Estimation 1 298 878 €
956 905€ - 1 498 172€
Net Income Multiple 20%
136 258 € × 15.9x
Estimation 2 164 475 €
1 468 823€ - 3 396 359€

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 BAYARD BULTEL 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 BAYARD BULTEL

What is the revenue of PHARMACIE BAYARD BULTEL ?

The revenue of PHARMACIE BAYARD BULTEL in 2025 is 2.1 M€.

Is PHARMACIE BAYARD BULTEL profitable?

Yes, PHARMACIE BAYARD BULTEL generated a net profit of 136 k€ in 2025.

Where is the headquarters of PHARMACIE BAYARD BULTEL ?

The headquarters of PHARMACIE BAYARD BULTEL is located in DESVRES (62240), in the department Pas-de-Calais.

Where to find the tax return of PHARMACIE BAYARD BULTEL ?

The tax return of PHARMACIE BAYARD BULTEL 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 BAYARD BULTEL operate?

PHARMACIE BAYARD BULTEL 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.