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PHARMACIE BERNARD-LERIVEREND : revenue, balance sheet and financial ratios

PHARMACIE BERNARD-LERIVEREND is a French company founded 4 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BONNETABLE (72110), this company of category PME shows in 2023 a revenue of 2.2 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 BERNARD-LERIVEREND (SIREN 911135473)
Indicator 2025 2024 2023
Revenue N/C N/C 2 235 112 €
Net income 239 670 € 186 888 € 127 101 €
EBITDA N/C N/C 132 776 €
Net margin N/C N/C 5.7%

Revenue and income statement

In 2025, PHARMACIE BERNARD-LERIVEREND generates positive net income of 240 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 127 k€ -> 240 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

239 670 €

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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 240%. 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 26%. 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

239.976%

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

25.538%

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

78.1%

Solvency indicators evolution
PHARMACIE BERNARD-LERIVEREND

Sector positioning

Debt ratio
239.98 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of PHARMACIE BERNARD-LERIVEREND (239.98) 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
25.54% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE BERNARD-LERIVEREND (25.5%) 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
17.81 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Watch

In 2023, the repayment capacity of PHARMACIE BERNARD-LERIVEREND (17.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 164.65. 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

164.653

Liquidity indicators evolution
PHARMACIE BERNARD-LERIVEREND

Sector positioning

Liquidity ratio
164.65 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Average +21 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE BERNARD-LERIVEREND (164.65) 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.

Interest coverage
5.4x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good

In 2023, the interest coverage of PHARMACIE BERNARD-LERIVEREND (5.4x) 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.

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 BERNARD-LERIVEREND

Positioning of PHARMACIE BERNARD-LERIVEREND 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 BERNARD-LERIVEREND is estimated at 3 807 186 € (range 2 583 574€ - 5 973 999€). 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
2583k€ 3807k€ 5973k€
3 807 186 € Range: 2 583 574€ - 5 973 999€
NAF 5 année 2025

Valuation method used

Net Income Multiple
239 670 € × 15.9x = 3 807 186 €
Range: 2 583 575€ - 5 974 000€

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 BERNARD-LERIVEREND 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 BERNARD-LERIVEREND

What is the revenue of PHARMACIE BERNARD-LERIVEREND ?

The revenue of PHARMACIE BERNARD-LERIVEREND in 2023 is 2.2 M€.

Is PHARMACIE BERNARD-LERIVEREND profitable?

Yes, PHARMACIE BERNARD-LERIVEREND generated a net profit of 240 k€ in 2025.

Where is the headquarters of PHARMACIE BERNARD-LERIVEREND ?

The headquarters of PHARMACIE BERNARD-LERIVEREND is located in BONNETABLE (72110), in the department Sarthe.

Where to find the tax return of PHARMACIE BERNARD-LERIVEREND ?

The tax return of PHARMACIE BERNARD-LERIVEREND 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 BERNARD-LERIVEREND operate?

PHARMACIE BERNARD-LERIVEREND 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.