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PHARMACIE BEAUDONNET-FOURNIAL : revenue, balance sheet and financial ratios

PHARMACIE BEAUDONNET-FOURNIAL is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PLEAUX (15700), this company of category PME shows in 2023 a revenue of 1.4 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 BEAUDONNET-FOURNIAL (SIREN 847870565)
Indicator 2025 2024 2023 2022
Revenue N/C N/C 1 415 525 € N/C
Net income 0 € 0 € 180 925 € 0 €
EBITDA N/C N/C 216 911 € N/C
Net margin N/C N/C 12.8% N/C

Revenue and income statement

In 2025, PHARMACIE BEAUDONNET-FOURNIAL records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 174%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. 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

173.767%

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

27.622%

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

52.7%

Solvency indicators evolution
PHARMACIE BEAUDONNET-FOURNIAL

Sector positioning

Debt ratio
173.77 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average

In 2025, the debt ratio of PHARMACIE BEAUDONNET-FOUR... (173.77) 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
27.62% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average -49 pts over 3 years

In 2025, the financial autonomy of PHARMACIE BEAUDONNET-FOUR... (27.6%) 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
2.32 years 2023
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Good

In 2023, the repayment capacity of PHARMACIE BEAUDONNET-FOUR... (2.32) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 90.30. 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

90.3

Liquidity indicators evolution
PHARMACIE BEAUDONNET-FOURNIAL

Sector positioning

Liquidity ratio
90.3 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Watch

In 2025, the liquidity ratio of PHARMACIE BEAUDONNET-FOUR... (90.30) 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.

Interest coverage
3.82x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good

In 2023, the interest coverage of PHARMACIE BEAUDONNET-FOUR... (3.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 750 days. Excellent situation: suppliers finance 655 days of the operating cycle (retail model).

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

95 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

750 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 BEAUDONNET-FOURNIAL

Positioning of PHARMACIE BEAUDONNET-FOURNIAL in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare PHARMACIE BEAUDONNET-FOURNIAL 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 BEAUDONNET-FOURNIAL

What is the revenue of PHARMACIE BEAUDONNET-FOURNIAL ?

The revenue of PHARMACIE BEAUDONNET-FOURNIAL in 2023 is 1.4 M€.

Is PHARMACIE BEAUDONNET-FOURNIAL profitable?

Yes, PHARMACIE BEAUDONNET-FOURNIAL generated a net profit of 181 k€ in 2023.

Where is the headquarters of PHARMACIE BEAUDONNET-FOURNIAL ?

The headquarters of PHARMACIE BEAUDONNET-FOURNIAL is located in PLEAUX (15700), in the department Cantal.

Where to find the tax return of PHARMACIE BEAUDONNET-FOURNIAL ?

The tax return of PHARMACIE BEAUDONNET-FOURNIAL 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 BEAUDONNET-FOURNIAL operate?

PHARMACIE BEAUDONNET-FOURNIAL 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.