PHARMACIE DES VARILLES : revenue, balance sheet and financial ratios

PHARMACIE DES VARILLES is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-MAURICE-L'EXIL (38550), this company of category PME shows in 2021 a revenue of 2.4 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 VARILLES (SIREN 503272387)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 397 278 € 2 185 385 € N/C 2 096 478 € 2 052 743 € N/C
Net income 185 769 € 214 990 € 168 989 € 203 141 € 188 033 € 165 885 € 185 780 € 184 094 € 197 625 € 95 023 €
EBITDA N/C N/C N/C N/C 277 480 € 242 560 € N/C 283 153 € 239 829 € N/C
Net margin N/C N/C N/C N/C 7.8% 7.6% N/C 8.8% 9.6% N/C

Revenue and income statement

In 2025, PHARMACIE DES VARILLES generates positive net income of 186 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 95 k€ -> 186 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

185 769 €

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

120.668%

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

37.503%

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

77.0%

Solvency indicators evolution
PHARMACIE DES VARILLES

Sector positioning

Debt ratio
120.67 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of PHARMACIE DES VARILLES (120.67) 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
37.5% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE DES VARILLES (37.5%) 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 196.99. 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

196.991

Liquidity indicators evolution
PHARMACIE DES VARILLES

Sector positioning

Liquidity ratio
196.99 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good -14 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DES VARILLES (196.99) 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.

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 VARILLES

Positioning of PHARMACIE DES VARILLES 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 VARILLES is estimated at 2 950 962 € (range 2 002 537€ - 4 630 466€). 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
2002k€ 2950k€ 4630k€
2 950 962 € Range: 2 002 537€ - 4 630 466€
NAF 5 année 2025

Valuation method used

Net Income Multiple
185 769 € × 15.9x = 2 950 963 €
Range: 2 002 537€ - 4 630 467€

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 VARILLES 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 VARILLES

What is the revenue of PHARMACIE DES VARILLES ?

The revenue of PHARMACIE DES VARILLES in 2021 is 2.4 M€.

Is PHARMACIE DES VARILLES profitable?

Yes, PHARMACIE DES VARILLES generated a net profit of 186 k€ in 2025.

Where is the headquarters of PHARMACIE DES VARILLES ?

The headquarters of PHARMACIE DES VARILLES is located in SAINT-MAURICE-L'EXIL (38550), in the department Isere.

Where to find the tax return of PHARMACIE DES VARILLES ?

The tax return of PHARMACIE DES VARILLES 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 VARILLES operate?

PHARMACIE DES VARILLES 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.