PHARMACIE D ARVOR : revenue, balance sheet and financial ratios

PHARMACIE D ARVOR is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in AURAY (56400), this company of category PME shows in 2022 a revenue of 2.3 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 D ARVOR (SIREN 481324473)
Indicator 2024 2022 2021 2020 2019 2018 2017 2017
Revenue N/C 2 335 072 € 2 221 003 € 2 284 579 € 2 322 085 € 2 406 362 € 1 447 856 € 2 223 291 €
Net income 250 136 € 83 487 € 59 536 € 38 227 € 100 572 € 78 922 € 36 772 € 164 000 €
EBITDA N/C 118 003 € 80 967 € 52 246 € 138 702 € 107 818 € 84 378 € 231 811 €
Net margin N/C 3.6% 2.7% 1.7% 4.3% 3.3% 2.5% 7.4%

Revenue and income statement

In 2024, PHARMACIE D ARVOR generates positive net income of 250 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 164 k€ -> 250 k€.

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

250 136 €

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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 75%. 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

75.499%

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

43.232%

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

15.0%

Solvency indicators evolution
PHARMACIE D ARVOR

Sector positioning

Debt ratio
75.5 2024
2021
2022
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average +23 pts over 3 years

In 2024, the debt ratio of PHARMACIE D ARVOR (75.50) 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
43.23% 2024
2021
2022
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average -23 pts over 3 years

In 2024, the financial autonomy of PHARMACIE D ARVOR (43.2%) 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
7.42 years 2022
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of PHARMACIE D ARVOR (7.42) 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 171.18. 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

171.177

Liquidity indicators evolution
PHARMACIE D ARVOR

Sector positioning

Liquidity ratio
171.18 2024
2021
2022
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average -8 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE D ARVOR (171.18) 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
7.17x 2022
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Excellent

In 2022, the interest coverage of PHARMACIE D ARVOR (7.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 D ARVOR

Positioning of PHARMACIE D ARVOR in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of PHARMACIE D ARVOR is estimated at 3 492 083 € (range 2 431 831€ - 5 224 356€). 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 2024
225 transactions
2431k€ 3492k€ 5224k€
3 492 083 € Range: 2 431 831€ - 5 224 356€
NAF 5 année 2024

Valuation method used

Net Income Multiple
250 136 € × 14.0x = 3 492 083 €
Range: 2 431 832€ - 5 224 357€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 D ARVOR 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 D ARVOR

What is the revenue of PHARMACIE D ARVOR ?

The revenue of PHARMACIE D ARVOR in 2022 is 2.3 M€.

Is PHARMACIE D ARVOR profitable?

Yes, PHARMACIE D ARVOR generated a net profit of 250 k€ in 2024.

Where is the headquarters of PHARMACIE D ARVOR ?

The headquarters of PHARMACIE D ARVOR is located in AURAY (56400), in the department Morbihan.

Where to find the tax return of PHARMACIE D ARVOR ?

The tax return of PHARMACIE D ARVOR 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 D ARVOR operate?

PHARMACIE D ARVOR 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.