PHARMACIE DE SAINT MATHIEU : revenue, balance sheet and financial ratios

PHARMACIE DE SAINT MATHIEU is a French company founded 32 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-MATHIEU (87440), this company of category PME shows in 2023 a revenue of 1.3 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 SAINT MATHIEU (SIREN 394654636)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 305 485 € N/C 1 199 817 € 1 292 671 € 1 149 649 € 1 086 671 € 1 181 308 € 1 193 591 €
Net income 33 945 € 60 443 € 74 895 € 64 599 € 45 135 € 39 712 € 37 624 € 32 680 € 60 660 € 48 419 €
EBITDA N/C N/C 89 844 € N/C 57 886 € 45 310 € 47 786 € 41 783 € 81 913 € 58 644 €
Net margin N/C N/C 5.7% N/C 3.8% 3.1% 3.3% 3.0% 5.1% 4.1%

Revenue and income statement

In 2025, PHARMACIE DE SAINT MATHIEU generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 48 k€ -> 34 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

33 945 €

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 20%. 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 73%. 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

20.201%

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

72.955%

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

2.3%

Solvency indicators evolution
PHARMACIE DE SAINT MATHIEU

Sector positioning

Debt ratio
20.2 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good

In 2025, the debt ratio of PHARMACIE DE SAINT MATHIEU (20.20) 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
72.95% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Excellent

In 2025, the financial autonomy of PHARMACIE DE SAINT MATHIEU (73.0%) 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.

Repayment capacity
2.18 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Good

In 2023, the repayment capacity of PHARMACIE DE SAINT MATHIEU (2.18) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 163.61. 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

163.609

Liquidity indicators evolution
PHARMACIE DE SAINT MATHIEU

Sector positioning

Liquidity ratio
163.61 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Average

In 2025, the liquidity ratio of PHARMACIE DE SAINT MATHIEU (163.61) 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
0.0x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average

In 2023, the interest coverage of PHARMACIE DE SAINT MATHIEU (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 SAINT MATHIEU

Positioning of PHARMACIE DE SAINT MATHIEU 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 SAINT MATHIEU is estimated at 539 220 € (range 365 917€ - 846 110€). 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
365k€ 539k€ 846k€
539 220 € Range: 365 917€ - 846 110€
NAF 5 année 2025

Valuation method used

Net Income Multiple
33 945 € × 15.9x = 539 220 €
Range: 365 917€ - 846 111€

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 SAINT MATHIEU 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 SAINT MATHIEU

What is the revenue of PHARMACIE DE SAINT MATHIEU ?

The revenue of PHARMACIE DE SAINT MATHIEU in 2023 is 1.3 M€.

Is PHARMACIE DE SAINT MATHIEU profitable?

Yes, PHARMACIE DE SAINT MATHIEU generated a net profit of 34 k€ in 2025.

Where is the headquarters of PHARMACIE DE SAINT MATHIEU ?

The headquarters of PHARMACIE DE SAINT MATHIEU is located in SAINT-MATHIEU (87440), in the department Haute-Vienne.

Where to find the tax return of PHARMACIE DE SAINT MATHIEU ?

The tax return of PHARMACIE DE SAINT MATHIEU 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 SAINT MATHIEU operate?

PHARMACIE DE SAINT MATHIEU 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.