PHARMACIE DE GAVRAY : revenue, balance sheet and financial ratios

PHARMACIE DE GAVRAY is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GAVRAY-SUR-SIENNE (50450), this company of category PME shows in 2018 a revenue of 2.1 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 GAVRAY (SIREN 481263671)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 2 060 197 € 2 101 334 € 703 601 €
Net income 119 759 € 114 635 € 153 899 € 156 598 € 154 057 € 147 381 € 163 983 € 179 452 € 102 842 €
EBITDA N/C N/C N/C N/C N/C N/C 274 641 € 298 873 € 118 948 €
Net margin N/C N/C N/C N/C N/C N/C 8.0% 8.5% 14.6%

Revenue and income statement

In 2025, PHARMACIE DE GAVRAY generates positive net income of 120 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 103 k€ -> 120 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

119 759 €

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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 509%. 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 15%. 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

509.19%

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

14.984%

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

24.8%

Solvency indicators evolution
PHARMACIE DE GAVRAY

Sector positioning

Debt ratio
509.19 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Watch +34 pts over 3 years

In 2025, the debt ratio of PHARMACIE DE GAVRAY (509.19) 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
14.98% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Watch -38 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DE GAVRAY (15.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 264.86. 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

264.86

Liquidity indicators evolution
PHARMACIE DE GAVRAY

Sector positioning

Liquidity ratio
264.86 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent +20 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE GAVRAY (264.86) 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 DE GAVRAY

Positioning of PHARMACIE DE GAVRAY 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 GAVRAY is estimated at 1 902 385 € (range 1 290 968€ - 2 985 105€). 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
1290k€ 1902k€ 2985k€
1 902 385 € Range: 1 290 968€ - 2 985 105€
NAF 5 année 2025

Valuation method used

Net Income Multiple
119 759 € × 15.9x = 1 902 386 €
Range: 1 290 968€ - 2 985 106€

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 GAVRAY 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 GAVRAY

What is the revenue of PHARMACIE DE GAVRAY ?

The revenue of PHARMACIE DE GAVRAY in 2018 is 2.1 M€.

Is PHARMACIE DE GAVRAY profitable?

Yes, PHARMACIE DE GAVRAY generated a net profit of 120 k€ in 2025.

Where is the headquarters of PHARMACIE DE GAVRAY ?

The headquarters of PHARMACIE DE GAVRAY is located in GAVRAY-SUR-SIENNE (50450), in the department Manche.

Where to find the tax return of PHARMACIE DE GAVRAY ?

The tax return of PHARMACIE DE GAVRAY 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 GAVRAY operate?

PHARMACIE DE GAVRAY 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.