PHARMACIE DE LA BERNERIE : revenue, balance sheet and financial ratios

PHARMACIE DE LA BERNERIE is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LA BERNERIE-EN-RETZ (44760), this company of category PME shows in 2024 a revenue of 3.2 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 LA BERNERIE (SIREN 527483549)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue N/C 3 201 353 € N/C 3 003 480 € 2 925 648 € 2 815 981 € 2 750 105 € N/C
Net income 220 760 € 193 970 € 163 645 € 153 919 € 185 094 € 232 213 € 231 122 € 159 859 €
EBITDA N/C 281 634 € N/C 240 707 € 275 344 € 331 459 € 342 924 € N/C
Net margin N/C 6.1% N/C 5.1% 6.3% 8.2% 8.4% N/C

Revenue and income statement

In 2025, PHARMACIE DE LA BERNERIE generates positive net income of 221 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 160 k€ -> 221 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

220 760 €

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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

44.137%

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

61.032%

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

33.3%

Solvency indicators evolution
PHARMACIE DE LA BERNERIE

Sector positioning

Debt ratio
44.14 2025
2022
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good

In 2025, the debt ratio of PHARMACIE DE LA BERNERIE (44.14) 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
61.03% 2025
2022
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good

In 2025, the financial autonomy of PHARMACIE DE LA BERNERIE (61.0%) 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
4.57 years 2024
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average

In 2024, the repayment capacity of PHARMACIE DE LA BERNERIE (4.57) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.66. 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

180.659

Liquidity indicators evolution
PHARMACIE DE LA BERNERIE

Sector positioning

Liquidity ratio
180.66 2025
2022
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Average

In 2025, the liquidity ratio of PHARMACIE DE LA BERNERIE (180.66) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
5.66x 2024
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good

In 2024, the interest coverage of PHARMACIE DE LA BERNERIE (5.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 LA BERNERIE

Positioning of PHARMACIE DE LA BERNERIE 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 LA BERNERIE is estimated at 3 506 798 € (range 2 379 730€ - 5 502 650€). 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
2379k€ 3506k€ 5502k€
3 506 798 € Range: 2 379 730€ - 5 502 650€
NAF 5 année 2025

Valuation method used

Net Income Multiple
220 760 € × 15.9x = 3 506 799 €
Range: 2 379 730€ - 5 502 650€

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 LA BERNERIE 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 LA BERNERIE

What is the revenue of PHARMACIE DE LA BERNERIE ?

The revenue of PHARMACIE DE LA BERNERIE in 2024 is 3.2 M€.

Is PHARMACIE DE LA BERNERIE profitable?

Yes, PHARMACIE DE LA BERNERIE generated a net profit of 221 k€ in 2025.

Where is the headquarters of PHARMACIE DE LA BERNERIE ?

The headquarters of PHARMACIE DE LA BERNERIE is located in LA BERNERIE-EN-RETZ (44760), in the department Loire-Atlantique.

Where to find the tax return of PHARMACIE DE LA BERNERIE ?

The tax return of PHARMACIE DE LA BERNERIE 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 LA BERNERIE operate?

PHARMACIE DE LA BERNERIE 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.