PHARMACIE DE BEAULIEU : revenue, balance sheet and financial ratios

PHARMACIE DE BEAULIEU is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PUILBOREAU (17138), this company of category PME shows in 2022 a revenue of 8.3 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 DE BEAULIEU (SIREN 447705542)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 8 301 990 € 5 422 516 € 9 742 283 € 8 839 465 € 9 069 534 € 8 915 730 € 9 083 829 €
Net income 328 354 € 678 864 € 30 337 € 221 681 € 389 859 € 505 301 € 402 338 € 386 095 €
EBITDA N/C 922 486 € 153 060 € 509 284 € 617 494 € 795 341 € 678 584 € 779 387 €
Net margin N/C 8.2% 0.6% 2.3% 4.4% 5.6% 4.5% 4.3%

Revenue and income statement

In 2023, PHARMACIE DE BEAULIEU generates positive net income of 328 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 386 k€ -> 328 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

328 354 €

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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 30%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.627%

Financial autonomy (2023) ?
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

67.28%

Asset age ratio (2023) ?
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

44.3%

Solvency indicators evolution
PHARMACIE DE BEAULIEU

Sector positioning

Debt ratio
29.63 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good +5 pts over 3 years

In 2023, the debt ratio of PHARMACIE DE BEAULIEU (29.63) 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
67.28% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good

In 2023, the financial autonomy of PHARMACIE DE BEAULIEU (67.3%) 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.

Repayment capacity
2.43 years 2022
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good -38 pts over 2 years

In 2022, the repayment capacity of PHARMACIE DE BEAULIEU (2.43) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 235.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

235.555

Liquidity indicators evolution
PHARMACIE DE BEAULIEU

Sector positioning

Liquidity ratio
235.56 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Good +7 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE DE BEAULIEU (235.56) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.44x 2022
2021
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average -54 pts over 2 years

In 2022, the interest coverage of PHARMACIE DE BEAULIEU (0.4x) 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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 DE BEAULIEU

Positioning of PHARMACIE DE BEAULIEU in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of PHARMACIE DE BEAULIEU is estimated at 3 874 405 € (range 2 356 211€ - 5 446 544€). 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 2023
220 transactions
2356k€ 3874k€ 5446k€
3 874 405 € Range: 2 356 211€ - 5 446 544€
NAF 5 année 2023

Valuation method used

Net Income Multiple
328 354 € × 11.8x = 3 874 405 €
Range: 2 356 211€ - 5 446 544€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 BEAULIEU 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 BEAULIEU

What is the revenue of PHARMACIE DE BEAULIEU ?

The revenue of PHARMACIE DE BEAULIEU in 2022 is 8.3 M€.

Is PHARMACIE DE BEAULIEU profitable?

Yes, PHARMACIE DE BEAULIEU generated a net profit of 328 k€ in 2023.

Where is the headquarters of PHARMACIE DE BEAULIEU ?

The headquarters of PHARMACIE DE BEAULIEU is located in PUILBOREAU (17138), in the department Charente-Maritime.

Where to find the tax return of PHARMACIE DE BEAULIEU ?

The tax return of PHARMACIE DE BEAULIEU 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 BEAULIEU operate?

PHARMACIE DE BEAULIEU 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.