PHARMACIE D'AIGUEPERSE : revenue, balance sheet and financial ratios

PHARMACIE D'AIGUEPERSE is a French company founded 10 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in AIGUEPERSE (63260), this company of category PME shows in 2020 a revenue of 3.3 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 D'AIGUEPERSE (SIREN 813022373)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 3 297 265 € 3 195 735 € 3 190 994 € 3 202 406 € 3 282 418 €
Net income 270 785 € 315 437 € 334 683 € 475 351 € 88 168 € 134 665 € 141 150 € 152 973 € 247 807 €
EBITDA N/C N/C N/C N/C 137 067 € 211 758 € 276 349 € 271 577 € 405 870 €
Net margin N/C N/C N/C N/C 2.7% 4.2% 4.4% 4.8% 7.5%

Revenue and income statement

In 2025, PHARMACIE D'AIGUEPERSE generates positive net income of 271 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 248 k€ -> 271 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

270 785 €

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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

32.214%

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

68.444%

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

25.1%

Solvency indicators evolution
PHARMACIE D'AIGUEPERSE

Sector positioning

Debt ratio
32.21 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good

In 2025, the debt ratio of PHARMACIE D'AIGUEPERSE (32.21) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
68.44% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good

In 2025, the financial autonomy of PHARMACIE D'AIGUEPERSE (68.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 305.73. 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

305.73

Liquidity indicators evolution
PHARMACIE D'AIGUEPERSE

Sector positioning

Liquidity ratio
305.73 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent

In 2025, the liquidity ratio of PHARMACIE D'AIGUEPERSE (305.73) 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.

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 D'AIGUEPERSE

Positioning of PHARMACIE D'AIGUEPERSE 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 D'AIGUEPERSE is estimated at 4 301 451 € (range 2 918 985€ - 6 749 570€). 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
2918k€ 4301k€ 6749k€
4 301 451 € Range: 2 918 985€ - 6 749 570€
NAF 5 année 2025

Valuation method used

Net Income Multiple
270 785 € × 15.9x = 4 301 452 €
Range: 2 918 986€ - 6 749 570€

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 D'AIGUEPERSE 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'AIGUEPERSE

What is the revenue of PHARMACIE D'AIGUEPERSE ?

The revenue of PHARMACIE D'AIGUEPERSE in 2020 is 3.3 M€.

Is PHARMACIE D'AIGUEPERSE profitable?

Yes, PHARMACIE D'AIGUEPERSE generated a net profit of 271 k€ in 2025.

Where is the headquarters of PHARMACIE D'AIGUEPERSE ?

The headquarters of PHARMACIE D'AIGUEPERSE is located in AIGUEPERSE (63260), in the department Puy-de-Dome.

Where to find the tax return of PHARMACIE D'AIGUEPERSE ?

The tax return of PHARMACIE D'AIGUEPERSE 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'AIGUEPERSE operate?

PHARMACIE D'AIGUEPERSE 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.