PHARMACIE DE BAS MONTHOUX : revenue, balance sheet and financial ratios

PHARMACIE DE BAS MONTHOUX is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VETRAZ-MONTHOUX (74100), this company of category PME shows in 2025 a revenue of 3.4 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 DE BAS MONTHOUX (SIREN 823814454)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 354 828 € 2 824 606 € N/C N/C N/C N/C N/C N/C N/C
Net income -109 946 € -4 486 € 42 410 € 165 268 € 124 493 € 94 202 € 92 380 € 86 879 € -95 726 €
EBITDA -85 246 € 55 868 € N/C N/C N/C N/C N/C N/C N/C
Net margin -3.3% -0.2% N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PHARMACIE DE BAS MONTHOUX achieves revenue of 3.4 M€. Over the period 2024-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.8%. Vs 2024, growth of +19% (2.8 M€ -> 3.4 M€). After deducting consumption (2.5 M€), gross margin stands at 844 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -85 k€, representing -2.5% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -253%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -110 k€ (-3.3% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 354 828 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

843 902 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-85 246 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-105 329 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-109 946 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.5%

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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 32949%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

32948.676%

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

0.238%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-2.584%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-20.293

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

94.9%

Solvency indicators evolution
PHARMACIE DE BAS MONTHOUX

Sector positioning

Debt ratio
32948.68 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Watch +6 pts over 3 years

In 2025, the debt ratio of PHARMACIE DE BAS MONTHOUX (32948.68) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.24% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Watch

In 2025, the financial autonomy of PHARMACIE DE BAS MONTHOUX (0.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-20.29 years 2025
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent -55 pts over 2 years

In 2025, the repayment capacity of PHARMACIE DE BAS MONTHOUX (-20.29) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 102.97. 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

102.971

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-70.266

Liquidity indicators evolution
PHARMACIE DE BAS MONTHOUX

Sector positioning

Liquidity ratio
102.97 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch -35 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE BAS MONTHOUX (102.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-70.27x 2025
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch -51 pts over 2 years

In 2025, the interest coverage of PHARMACIE DE BAS MONTHOUX (-70.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 49 days of revenue, i.e. 457 k€ to permanently finance.

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

457 162 €

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

8 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

46 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

46 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

49 j

WCR and payment terms evolution
PHARMACIE DE BAS MONTHOUX

Positioning of PHARMACIE DE BAS MONTHOUX 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 DE BAS MONTHOUX is estimated at 2 035 816 € (range 1 499 819€ - 2 348 182€). The price/revenue ratio is 0.61x (in line with sector norms). 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
1499k€ 2035k€ 2348k€
2 035 816 € Range: 1 499 819€ - 2 348 182€
NAF 5 année 2025

Valuation method used

Revenue Multiple
3 354 828 € × 0.61x = 2 035 816 €
Range: 1 499 820€ - 2 348 183€

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 DE BAS MONTHOUX 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 DE BAS MONTHOUX

What is the revenue of PHARMACIE DE BAS MONTHOUX ?

The revenue of PHARMACIE DE BAS MONTHOUX in 2025 is 3.4 M€.

Is PHARMACIE DE BAS MONTHOUX profitable?

PHARMACIE DE BAS MONTHOUX recorded a net loss in 2025.

Where is the headquarters of PHARMACIE DE BAS MONTHOUX ?

The headquarters of PHARMACIE DE BAS MONTHOUX is located in VETRAZ-MONTHOUX (74100), in the department Haute-Savoie.

Where to find the tax return of PHARMACIE DE BAS MONTHOUX ?

The tax return of PHARMACIE DE BAS MONTHOUX 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 DE BAS MONTHOUX operate?

PHARMACIE DE BAS MONTHOUX 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.