PHARMACIE DES ARTS : revenue, balance sheet and financial ratios

PHARMACIE DES ARTS is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VILLEMOMBLE (93250), this company of category PME shows in 2019 a revenue of 2.5 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 DES ARTS (SIREN 492512587)
Indicator 2025 2024 2019 2018 2017
Revenue N/C N/C 2 509 802 € 2 511 514 € 2 513 937 €
Net income -80 894 € 32 195 € 36 915 € 52 065 € 99 443 €
EBITDA N/C N/C 87 606 € 82 388 € 158 819 €
Net margin N/C N/C 1.5% 2.1% 4.0%

Revenue and income statement

In 2025, PHARMACIE DES ARTS records a net loss of 81 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-80 894 €

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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 39%. 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

38.786%

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

56.037%

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

13.6%

Solvency indicators evolution
PHARMACIE DES ARTS

Sector positioning

Debt ratio
38.79 2025
2019
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good +9 pts over 3 years

In 2025, the debt ratio of PHARMACIE DES ARTS (38.79) 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
56.04% 2025
2019
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good -15 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DES ARTS (56.0%) 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
15.54 years 2019
2019
Q1: 1.73 years
Med: 5.0 years
Q3: 9.48 years
Watch

In 2019, the repayment capacity of PHARMACIE DES ARTS (15.54) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 95.59. 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

95.592

Liquidity indicators evolution
PHARMACIE DES ARTS

Sector positioning

Liquidity ratio
95.59 2025
2019
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch -17 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DES ARTS (95.59) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
40.96x 2019
2019
Q1: 1.36x
Med: 5.41x
Q3: 11.35x
Excellent

In 2019, the interest coverage of PHARMACIE DES ARTS (41.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 323 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 768 days. Excellent situation: suppliers finance 445 days of the operating cycle (retail model).

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

323 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

768 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 DES ARTS

Positioning of PHARMACIE DES ARTS in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare PHARMACIE DES ARTS 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 DES ARTS

What is the revenue of PHARMACIE DES ARTS ?

The revenue of PHARMACIE DES ARTS in 2019 is 2.5 M€.

Is PHARMACIE DES ARTS profitable?

PHARMACIE DES ARTS recorded a net loss in 2025.

Where is the headquarters of PHARMACIE DES ARTS ?

The headquarters of PHARMACIE DES ARTS is located in VILLEMOMBLE (93250), in the department Seine-Saint-Denis.

Where to find the tax return of PHARMACIE DES ARTS ?

The tax return of PHARMACIE DES ARTS 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 DES ARTS operate?

PHARMACIE DES ARTS 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.