PHARMACIE CATTOIR : revenue, balance sheet and financial ratios

PHARMACIE CATTOIR is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COMBOURG (35270), this company of category PME shows in 2021 a revenue of 2.5 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 CATTOIR (SIREN 791735814)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 2 473 815 € N/C N/C N/C 2 131 926 €
Net income 87 692 € 3 863 € 317 854 € 144 492 € 95 839 € 112 378 € 115 389 € 125 349 €
EBITDA N/C N/C N/C 234 251 € N/C N/C N/C 246 759 €
Net margin N/C N/C N/C 5.8% N/C N/C N/C 5.9%

Revenue and income statement

In 2025, PHARMACIE CATTOIR generates positive net income of 88 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 125 k€ -> 88 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

87 692 €

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

113.405%

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

41.272%

Solvency indicators evolution
PHARMACIE CATTOIR

Sector positioning

Debt ratio
113.41 2025
2022
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average +14 pts over 3 years

In 2025, the debt ratio of PHARMACIE CATTOIR (113.41) 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
41.27% 2025
2022
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average -10 pts over 3 years

In 2025, the financial autonomy of PHARMACIE CATTOIR (41.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. 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.

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 CATTOIR

Positioning of PHARMACIE CATTOIR 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 CATTOIR is estimated at 1 392 997 € (range 945 294€ - 2 185 805€). 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
945k€ 1392k€ 2185k€
1 392 997 € Range: 945 294€ - 2 185 805€
NAF 5 année 2025

Valuation method used

Net Income Multiple
87 692 € × 15.9x = 1 392 998 €
Range: 945 295€ - 2 185 805€

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 CATTOIR 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 CATTOIR

What is the revenue of PHARMACIE CATTOIR ?

The revenue of PHARMACIE CATTOIR in 2021 is 2.5 M€.

Is PHARMACIE CATTOIR profitable?

Yes, PHARMACIE CATTOIR generated a net profit of 88 k€ in 2025.

Where is the headquarters of PHARMACIE CATTOIR ?

The headquarters of PHARMACIE CATTOIR is located in COMBOURG (35270), in the department Ille-et-Vilaine.

Where to find the tax return of PHARMACIE CATTOIR ?

The tax return of PHARMACIE CATTOIR 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 CATTOIR operate?

PHARMACIE CATTOIR 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.