PHARMACIE CONSTANCE POYER : revenue, balance sheet and financial ratios

PHARMACIE CONSTANCE POYER is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BOULOGNE-SUR-MER (62200), this company of category PME shows in 2022 a revenue of 1.7 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 CONSTANCE POYER (SIREN 448077248)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 1 684 379 € 1 363 811 € N/C 1 427 714 € 1 343 341 € 1 344 786 €
Net income 129 706 € 102 047 € 137 736 € 253 103 € -151 390 € 80 694 € 94 103 € 101 672 € 116 302 €
EBITDA N/C N/C N/C 269 457 € 57 520 € N/C 144 731 € 146 588 € 186 369 €
Net margin N/C N/C N/C 15.0% -11.1% N/C 6.6% 7.6% 8.6%

Revenue and income statement

En 2025, PHARMACIE CONSTANCE POYER genera un resultado neto positivo de 130 k€. Evolución 2017-2025: 116 k€ -> 130 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

129 706 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 45%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 63%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

44.955%

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

62.673%

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

18.8%

Solvency indicators evolution
PHARMACIE CONSTANCE POYER

Sector positioning

Ratio de endeudamiento
44.95 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Bueno +5 pts over 3 years

En 2025, el ratio de endeudamiento de PHARMACIE CONSTANCE POYER (44.95) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
62.67% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Bueno

En 2025, el autonomía financiera de PHARMACIE CONSTANCE POYER (62.7%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Liquidity ratios

El ratio de liquidez se sitúa en 282.03. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

282.026

Liquidity indicators evolution
PHARMACIE CONSTANCE POYER

Sector positioning

Ratio de liquidez
282.03 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excelente +17 pts over 3 years

En 2025, el ratio de liquidez de PHARMACIE CONSTANCE POYER (282.03) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería.

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 CONSTANCE POYER

Positioning of PHARMACIE CONSTANCE POYER 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 CONSTANCE POYER is estimated at 2 060 395 € (range 1 398 193€ - 3 233 043€). 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
1398k€ 2060k€ 3233k€
2 060 395 € Range: 1 398 193€ - 3 233 043€
NAF 5 année 2025

Valuation method used

Net Income Multiple
129 706 € × 15.9x = 2 060 395 €
Range: 1 398 194€ - 3 233 044€

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 CONSTANCE POYER 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 CONSTANCE POYER

What is the revenue of PHARMACIE CONSTANCE POYER ?

The revenue of PHARMACIE CONSTANCE POYER in 2022 is 1.7 M€.

Is PHARMACIE CONSTANCE POYER profitable?

Yes, PHARMACIE CONSTANCE POYER generated a net profit of 130 k€ in 2025.

Where is the headquarters of PHARMACIE CONSTANCE POYER ?

The headquarters of PHARMACIE CONSTANCE POYER is located in BOULOGNE-SUR-MER (62200), in the department Pas-de-Calais.

Where to find the tax return of PHARMACIE CONSTANCE POYER ?

The tax return of PHARMACIE CONSTANCE POYER 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 CONSTANCE POYER operate?

PHARMACIE CONSTANCE POYER 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.