PHARMACIE BOUTON : revenue, balance sheet and financial ratios

PHARMACIE BOUTON is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ARMENTIERES (59280), this company of category PME shows in 2024 a revenue of 3.8 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 BOUTON (SIREN 448122614)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 3 770 313 € 3 711 336 € 4 089 020 € 3 368 020 € N/C 2 449 624 € 2 392 705 € 2 362 134 € N/C
Net income 180 209 € 169 958 € 210 984 € 496 467 € 319 886 € 114 583 € 101 706 € 117 125 € 117 744 € 46 857 €
EBITDA N/C 281 401 € 348 764 € 745 355 € 455 511 € N/C 142 623 € 160 178 € 180 653 € N/C
Net margin N/C 4.5% 5.7% 12.1% 9.5% N/C 4.2% 4.9% 5.0% N/C

Revenue and income statement

In 2025, PHARMACIE BOUTON generates positive net income of 180 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 47 k€ -> 180 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

180 209 €

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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

50.535%

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

56.967%

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

28.0%

Solvency indicators evolution
PHARMACIE BOUTON

Sector positioning

Debt ratio
50.53 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average +5 pts over 3 years

In 2025, the debt ratio of PHARMACIE BOUTON (50.53) 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
56.97% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good -5 pts over 3 years

In 2025, the financial autonomy of PHARMACIE BOUTON (57.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.78 years 2024
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average

In 2024, the repayment capacity of PHARMACIE BOUTON (4.78) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 149.26. 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

149.259

Liquidity indicators evolution
PHARMACIE BOUTON

Sector positioning

Liquidity ratio
149.26 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Average -11 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE BOUTON (149.26) 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
3.12x 2024
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good +14 pts over 2 years

In 2024, the interest coverage of PHARMACIE BOUTON (3.1x) 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 BOUTON

Positioning of PHARMACIE BOUTON 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 BOUTON is estimated at 2 862 641 € (range 1 942 601€ - 4 491 878€). 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
1942k€ 2862k€ 4491k€
2 862 641 € Range: 1 942 601€ - 4 491 878€
NAF 5 année 2025

Valuation method used

Net Income Multiple
180 209 € × 15.9x = 2 862 641 €
Range: 1 942 602€ - 4 491 879€

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 BOUTON 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 BOUTON

What is the revenue of PHARMACIE BOUTON ?

The revenue of PHARMACIE BOUTON in 2024 is 3.8 M€.

Is PHARMACIE BOUTON profitable?

Yes, PHARMACIE BOUTON generated a net profit of 180 k€ in 2025.

Where is the headquarters of PHARMACIE BOUTON ?

The headquarters of PHARMACIE BOUTON is located in ARMENTIERES (59280), in the department Nord.

Where to find the tax return of PHARMACIE BOUTON ?

The tax return of PHARMACIE BOUTON 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 BOUTON operate?

PHARMACIE BOUTON 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.