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PHARMACIE DE BESSINES : revenue, balance sheet and financial ratios

PHARMACIE DE BESSINES is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BESSINES-SUR-GARTEMPE (87250), this company of category PME shows in 2023 a net income positive of 322 k€. 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 DE BESSINES (SIREN 532770377)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 322 375 € 168 334 € 175 453 € 182 029 € 228 237 € 215 690 € 220 494 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, PHARMACIE DE BESSINES generates positive net income of 322 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 220 k€ -> 322 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

322 375 €

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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 5%. 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 82%. 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

4.523%

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

81.622%

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

15.1%

Solvency indicators evolution
PHARMACIE DE BESSINES

Sector positioning

Debt ratio
4.52 2023
2020
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Excellent

In 2023, the debt ratio of PHARMACIE DE BESSINES (4.52) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
81.62% 2023
2020
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Excellent

In 2023, the financial autonomy of PHARMACIE DE BESSINES (81.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 131.87. 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

131.873

Liquidity indicators evolution
PHARMACIE DE BESSINES

Sector positioning

Liquidity ratio
131.87 2023
2020
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Watch -24 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE DE BESSINES (131.87) 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.

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: 298 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1202 days. Excellent situation: suppliers finance 904 days of the operating cycle (retail model).

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

298 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

1202 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 BESSINES

Positioning of PHARMACIE DE BESSINES 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 BESSINES is estimated at 3 803 856 € (range 2 313 306€ - 5 347 368€). 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
2313k€ 3803k€ 5347k€
3 803 856 € Range: 2 313 306€ - 5 347 368€
NAF 5 année 2023

Valuation method used

Net Income Multiple
322 375 € × 11.8x = 3 803 856 €
Range: 2 313 307€ - 5 347 368€

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 BESSINES 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 BESSINES

What is the revenue of PHARMACIE DE BESSINES ?

The revenue of PHARMACIE DE BESSINES is not publicly disclosed (confidential accounts filed with INPI).

Is PHARMACIE DE BESSINES profitable?

Yes, PHARMACIE DE BESSINES generated a net profit of 322 k€ in 2023.

Where is the headquarters of PHARMACIE DE BESSINES ?

The headquarters of PHARMACIE DE BESSINES is located in BESSINES-SUR-GARTEMPE (87250), in the department Haute-Vienne.

Where to find the tax return of PHARMACIE DE BESSINES ?

The tax return of PHARMACIE DE BESSINES 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 BESSINES operate?

PHARMACIE DE BESSINES 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.