PHARMACIE BERTOUX FORESTIER : revenue, balance sheet and financial ratios

PHARMACIE BERTOUX FORESTIER is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in HANGEST-EN-SANTERRE (80134), this company of category PME shows in 2022 a revenue of 2.6 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 BERTOUX FORESTIER (SIREN 789403417)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 599 521 € N/C N/C N/C 2 121 006 € 1 958 421 € 1 923 828 €
Net income -14 333 € 109 700 € 14 470 € 116 924 € 167 095 € 121 957 € 157 711 € 192 663 € 164 131 € 162 575 €
EBITDA N/C N/C N/C 184 444 € N/C N/C N/C 300 080 € 270 993 € 280 392 €
Net margin N/C N/C N/C 4.5% N/C N/C N/C 9.1% 8.4% 8.5%

Revenue and income statement

In 2025, PHARMACIE BERTOUX FORESTIER records a net loss of 14 k€. This deficit will reduce equity on the balance sheet.

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

-14 333 €

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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 16%. 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 75%. 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

15.927%

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

75.371%

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

27.0%

Solvency indicators evolution
PHARMACIE BERTOUX FORESTIER

Sector positioning

Debt ratio
15.93 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good

In 2025, the debt ratio of PHARMACIE BERTOUX FORESTIER (15.93) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
75.37% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of PHARMACIE BERTOUX FORESTIER (75.4%) 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 113.66. 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

113.655

Liquidity indicators evolution
PHARMACIE BERTOUX FORESTIER

Sector positioning

Liquidity ratio
113.66 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Watch

In 2025, the liquidity ratio of PHARMACIE BERTOUX FORESTIER (113.66) 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. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 674 days. Excellent situation: suppliers finance 653 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

21 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

674 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 BERTOUX FORESTIER

Positioning of PHARMACIE BERTOUX FORESTIER 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 BERTOUX FORESTIER 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 BERTOUX FORESTIER

What is the revenue of PHARMACIE BERTOUX FORESTIER ?

The revenue of PHARMACIE BERTOUX FORESTIER in 2022 is 2.6 M€.

Is PHARMACIE BERTOUX FORESTIER profitable?

PHARMACIE BERTOUX FORESTIER recorded a net loss in 2025.

Where is the headquarters of PHARMACIE BERTOUX FORESTIER ?

The headquarters of PHARMACIE BERTOUX FORESTIER is located in HANGEST-EN-SANTERRE (80134), in the department Somme.

Where to find the tax return of PHARMACIE BERTOUX FORESTIER ?

The tax return of PHARMACIE BERTOUX FORESTIER 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 BERTOUX FORESTIER operate?

PHARMACIE BERTOUX FORESTIER 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.