Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHARMACIE DE L'AUMANCE : revenue, balance sheet and financial ratios

PHARMACIE DE L'AUMANCE is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COSNE-D'ALLIER (03430), this company of category PME shows in 2025 a net income positive of 248 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE DE L'AUMANCE (SIREN 899878904)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 247 656 € 204 446 € 246 423 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2025, PHARMACIE DE L'AUMANCE generates positive net income of 248 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 246 k€ -> 248 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

247 656 €

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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

107.384%

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

41.56%

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

38.1%

Solvency indicators evolution
PHARMACIE DE L'AUMANCE

Sector positioning

Debt ratio
107.38 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Average -7 pts over 3 years

In 2025, the debt ratio of PHARMACIE DE L'AUMANCE (107.38) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
41.56% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Average +10 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DE L'AUMANCE (41.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 222.34. 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

222.344

Liquidity indicators evolution
PHARMACIE DE L'AUMANCE

Sector positioning

Liquidity ratio
222.34 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Good +9 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE L'AUMANCE (222.34) 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.

Positioning of PHARMACIE DE L'AUMANCE 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 L'AUMANCE is estimated at 3 934 044 € (range 2 669 661€ - 6 173 058€). 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
2669k€ 3934k€ 6173k€
3 934 044 € Range: 2 669 661€ - 6 173 058€
NAF 5 année 2025

Valuation method used

Net Income Multiple
247 656 € × 15.9x = 3 934 045 €
Range: 2 669 662€ - 6 173 058€

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 L'AUMANCE 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 L'AUMANCE

What is the revenue of PHARMACIE DE L'AUMANCE ?

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

Is PHARMACIE DE L'AUMANCE profitable?

Yes, PHARMACIE DE L'AUMANCE generated a net profit of 248 k€ in 2025.

Where is the headquarters of PHARMACIE DE L'AUMANCE ?

The headquarters of PHARMACIE DE L'AUMANCE is located in COSNE-D'ALLIER (03430), in the department Allier.

Where to find the tax return of PHARMACIE DE L'AUMANCE ?

The tax return of PHARMACIE DE L'AUMANCE 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 L'AUMANCE operate?

PHARMACIE DE L'AUMANCE 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.