PHARMACIE DES MANUSCRITS : revenue, balance sheet and financial ratios

PHARMACIE DES MANUSCRITS is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in AVRANCHES (50300), this company of category PME shows in 2020 a revenue of 3.9 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 MANUSCRITS (SIREN 481162782)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 3 888 475 € 3 686 761 € 3 517 080 € 3 463 888 € 3 229 186 €
Net income 472 851 € 465 531 € 436 710 € 559 605 € 388 395 € 349 398 € 347 736 € 298 925 € 297 397 €
EBITDA N/C N/C N/C N/C 578 980 € 532 074 € 499 087 € 426 885 € 440 686 €
Net margin N/C N/C N/C N/C 10.0% 9.5% 9.9% 8.6% 9.2%

Revenue and income statement

In 2025, PHARMACIE DES MANUSCRITS generates positive net income of 473 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 297 k€ -> 473 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

472 851 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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

35.121%

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

65.023%

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

9.5%

Solvency indicators evolution
PHARMACIE DES MANUSCRITS

Sector positioning

Debt ratio
35.12 2025
2023
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 MANUSCRITS (35.12) 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
65.02% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good +8 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DES MANUSCRITS (65.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 406.44. 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

406.445

Liquidity indicators evolution
PHARMACIE DES MANUSCRITS

Sector positioning

Liquidity ratio
406.44 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent

In 2025, the liquidity ratio of PHARMACIE DES MANUSCRITS (406.44) 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.

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 DES MANUSCRITS

Positioning of PHARMACIE DES MANUSCRITS 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 DES MANUSCRITS is estimated at 7 511 294 € (range 5 097 199€ - 11 786 255€). 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
5097k€ 7511k€ 11786k€
7 511 294 € Range: 5 097 199€ - 11 786 255€
NAF 5 année 2025

Valuation method used

Net Income Multiple
472 851 € × 15.9x = 7 511 294 €
Range: 5 097 200€ - 11 786 255€

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 DES MANUSCRITS 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 MANUSCRITS

What is the revenue of PHARMACIE DES MANUSCRITS ?

The revenue of PHARMACIE DES MANUSCRITS in 2020 is 3.9 M€.

Is PHARMACIE DES MANUSCRITS profitable?

Yes, PHARMACIE DES MANUSCRITS generated a net profit of 473 k€ in 2025.

Where is the headquarters of PHARMACIE DES MANUSCRITS ?

The headquarters of PHARMACIE DES MANUSCRITS is located in AVRANCHES (50300), in the department Manche.

Where to find the tax return of PHARMACIE DES MANUSCRITS ?

The tax return of PHARMACIE DES MANUSCRITS 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 MANUSCRITS operate?

PHARMACIE DES MANUSCRITS 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.