PHARMACIE DU CLOS DES FONTAINES : revenue, balance sheet and financial ratios

PHARMACIE DU CLOS DES FONTAINES is a French company founded 27 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in AVIGNON (84000), this company of category PME shows in 2025 a revenue of 1.4 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 DU CLOS DES FONTAINES (SIREN 422492926)
Indicator 2025 2023 2022 2021 2019 2018 2017 2016
Revenue 1 409 830 € 1 296 112 € 1 405 477 € 1 292 978 € 1 299 804 € 1 247 689 € 1 298 628 € 1 290 765 €
Net income 0 € -21 674 € 33 667 € 30 811 € 69 333 € 54 757 € 58 271 € 52 409 €
EBITDA -1 660 € -19 481 € 34 077 € 33 361 € 74 363 € 61 958 € 67 148 € 62 869 €
Net margin 0.0% -1.7% 2.4% 2.4% 5.3% 4.4% 4.5% 4.1%

Revenue and income statement

In 2025, PHARMACIE DU CLOS DES FONTAINES achieves revenue of 1.4 M€. Revenue is growing positively over 8 years (CAGR: +1.0%). Vs 2023: +9%. After deducting consumption (1.0 M€), gross margin stands at 368 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 409 830 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

367 960 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 660 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 681 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.1%

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 10%. 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 64%. 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

9.717%

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

63.911%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.372%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-7.505

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

16.3%

Solvency indicators evolution
PHARMACIE DU CLOS DES FONTAINES

Sector positioning

Debt ratio
9.72 2025
2022
2023
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Excellent

In 2025, the debt ratio of PHARMACIE DU CLOS DES FON... (9.72) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
63.91% 2025
2022
2023
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good -9 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DU CLOS DES FON... (63.9%) 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
-7.5 years 2025
2022
2023
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent -22 pts over 3 years

In 2025, the repayment capacity of PHARMACIE DU CLOS DES FON... (-7.50) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 61.33. 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

61.33

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-126.084

Liquidity indicators evolution
PHARMACIE DU CLOS DES FONTAINES

Sector positioning

Liquidity ratio
61.33 2025
2022
2023
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Watch -12 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DU CLOS DES FON... (61.33) 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
-126.08x 2025
2022
2023
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch -40 pts over 3 years

In 2025, the interest coverage of PHARMACIE DU CLOS DES FON... (-126.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 46 k€ to permanently finance.

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

46 130 €

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

2 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

42 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

15 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

12 j

WCR and payment terms evolution
PHARMACIE DU CLOS DES FONTAINES

Positioning of PHARMACIE DU CLOS DES FONTAINES 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 DU CLOS DES FONTAINES is estimated at 855 529 € (range 630 283€ - 986 798€). The price/revenue ratio is 0.61x (in line with sector norms). 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
630k€ 855k€ 986k€
855 529 € Range: 630 283€ - 986 798€
NAF 5 année 2025

Valuation method used

Revenue Multiple
1 409 830 € × 0.61x = 855 530 €
Range: 630 283€ - 986 798€

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 DU CLOS DES FONTAINES 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 DU CLOS DES FONTAINES

What is the revenue of PHARMACIE DU CLOS DES FONTAINES ?

The revenue of PHARMACIE DU CLOS DES FONTAINES in 2025 is 1.4 M€.

Is PHARMACIE DU CLOS DES FONTAINES profitable?

PHARMACIE DU CLOS DES FONTAINES recorded a net loss in 2023.

Where is the headquarters of PHARMACIE DU CLOS DES FONTAINES ?

The headquarters of PHARMACIE DU CLOS DES FONTAINES is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of PHARMACIE DU CLOS DES FONTAINES ?

The tax return of PHARMACIE DU CLOS DES FONTAINES 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 DU CLOS DES FONTAINES operate?

PHARMACIE DU CLOS DES FONTAINES 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.