PHARMACIE COUTURIER : revenue, balance sheet and financial ratios

PHARMACIE COUTURIER is a French company founded 10 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in YZEURE (03400), this company of category PME shows in 2023 a revenue of 932 k€. 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 COUTURIER (SIREN 815282025)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 932 111 € 991 016 € 805 549 € 699 023 € 649 899 € 727 392 € 768 315 € 817 927 €
Net income -22 461 € 674 € 95 557 € 98 235 € 64 944 € 49 613 € 60 486 € 68 789 € -8 626 €
EBITDA N/C 61 875 € 126 035 € 112 082 € 83 028 € 64 272 € 78 600 € 92 556 € -27 043 €
Net margin N/C 0.1% 9.6% 12.2% 9.3% 7.6% 8.3% 9.0% -1.1%

Revenue and income statement

In 2024, PHARMACIE COUTURIER records a net loss of 22 k€. This deficit will reduce equity on the balance sheet.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-22 461 €

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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 111%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

110.924%

Financial autonomy (2024) ?
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

42.699%

Asset age ratio (2024) ?
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

73.9%

Solvency indicators evolution
PHARMACIE COUTURIER

Sector positioning

Debt ratio
110.92 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of PHARMACIE COUTURIER (110.92) 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
42.7% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average

In 2024, the financial autonomy of PHARMACIE COUTURIER (42.7%) 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
18.33 years 2023
2022
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Watch

In 2023, the repayment capacity of PHARMACIE COUTURIER (18.33) 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 324.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

324.962

Liquidity indicators evolution
PHARMACIE COUTURIER

Sector positioning

Liquidity ratio
324.96 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of PHARMACIE COUTURIER (324.96) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.31x 2023
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average +21 pts over 2 years

In 2023, the interest coverage of PHARMACIE COUTURIER (2.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 COUTURIER

Positioning of PHARMACIE COUTURIER 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 COUTURIER 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 COUTURIER

What is the revenue of PHARMACIE COUTURIER ?

The revenue of PHARMACIE COUTURIER in 2023 is 932 k€.

Is PHARMACIE COUTURIER profitable?

PHARMACIE COUTURIER recorded a net loss in 2024.

Where is the headquarters of PHARMACIE COUTURIER ?

The headquarters of PHARMACIE COUTURIER is located in YZEURE (03400), in the department Allier.

Where to find the tax return of PHARMACIE COUTURIER ?

The tax return of PHARMACIE COUTURIER 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 COUTURIER operate?

PHARMACIE COUTURIER 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.