PHARMACIE DE LEHON : revenue, balance sheet and financial ratios

PHARMACIE DE LEHON is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in DINAN (22100), this company of category PME shows in 2024 a revenue of 4.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PHARMACIE DE LEHON (SIREN 478737273)
Indicator 2025 2024 2023
Revenue N/C 4 948 643 € 4 713 137 €
Net income 400 260 € 267 194 € 290 614 €
EBITDA N/C 378 674 € 424 080 €
Net margin N/C 5.4% 6.2%

Revenue and income statement

In 2025, PHARMACIE DE LEHON generates positive net income of 400 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 291 k€ -> 400 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

400 260 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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

60.546%

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

56.325%

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

19.9%

Solvency indicators evolution
PHARMACIE DE LEHON

Sector positioning

Debt ratio
60.55 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average -22 pts over 3 years

In 2025, the debt ratio of PHARMACIE DE LEHON (60.55) 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
56.33% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good +28 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DE LEHON (56.3%) 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
4.79 years 2024
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average

In 2024, the repayment capacity of PHARMACIE DE LEHON (4.79) 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 651.63. 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

651.631

Liquidity indicators evolution
PHARMACIE DE LEHON

Sector positioning

Liquidity ratio
651.63 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent +21 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE LEHON (651.63) 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.

Interest coverage
3.1x 2024
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good +7 pts over 2 years

In 2024, the interest coverage of PHARMACIE DE LEHON (3.1x) 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 LEHON

Positioning of PHARMACIE DE LEHON 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 LEHON is estimated at 6 358 177 € (range 4 314 689€ - 9 976 856€). 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
4314k€ 6358k€ 9976k€
6 358 177 € Range: 4 314 689€ - 9 976 856€
NAF 5 année 2025

Valuation method used

Net Income Multiple
400 260 € × 15.9x = 6 358 178 €
Range: 4 314 689€ - 9 976 856€

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 LEHON 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 LEHON

What is the revenue of PHARMACIE DE LEHON ?

The revenue of PHARMACIE DE LEHON in 2024 is 4.9 M€.

Is PHARMACIE DE LEHON profitable?

Yes, PHARMACIE DE LEHON generated a net profit of 400 k€ in 2025.

Where is the headquarters of PHARMACIE DE LEHON ?

The headquarters of PHARMACIE DE LEHON is located in DINAN (22100), in the department Cotes-d'Armor.

Where to find the tax return of PHARMACIE DE LEHON ?

The tax return of PHARMACIE DE LEHON 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 LEHON operate?

PHARMACIE DE LEHON 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.