PHARMACIE DU MAS CERISE : revenue, balance sheet and financial ratios

PHARMACIE DU MAS CERISE is a French company founded 29 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FEYTIAT (87220), this company of category PME shows in 2022 a revenue of 5.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE DU MAS CERISE (SIREN 409468311)
Indicator 2025 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 5 557 290 € 5 044 557 € 4 630 071 € 4 438 842 € 4 173 338 € 3 760 832 € 3 321 472 €
Net income 319 438 € 298 402 € 205 418 € 149 027 € 160 016 € 143 621 € 168 275 € 113 623 €
EBITDA N/C 419 272 € 342 720 € 230 133 € 238 223 € 223 260 € 262 701 € 221 369 €
Net margin N/C 5.4% 4.1% 3.2% 3.6% 3.4% 4.5% 3.4%

Revenue and income statement

In 2025, PHARMACIE DU MAS CERISE generates positive net income of 319 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 114 k€ -> 319 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

319 438 €

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. 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

56.233%

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

37.119%

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

16.6%

Solvency indicators evolution
PHARMACIE DU MAS CERISE

Sector positioning

Debt ratio
56.23 2025
2021
2022
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average

In 2025, the debt ratio of PHARMACIE DU MAS CERISE (56.23) 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
37.12% 2025
2021
2022
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE DU MAS CERISE (37.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.62 years 2022
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good -10 pts over 2 years

In 2022, the repayment capacity of PHARMACIE DU MAS CERISE (1.62) 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 119.59. 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

119.586

Liquidity indicators evolution
PHARMACIE DU MAS CERISE

Sector positioning

Liquidity ratio
119.59 2025
2021
2022
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Watch

In 2025, the liquidity ratio of PHARMACIE DU MAS CERISE (119.59) 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
0.51x 2022
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Average

In 2022, the interest coverage of PHARMACIE DU MAS CERISE (0.5x) 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 DU MAS CERISE

Positioning of PHARMACIE DU MAS CERISE 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 MAS CERISE is estimated at 5 074 310 € (range 3 443 451€ - 7 962 292€). 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
3443k€ 5074k€ 7962k€
5 074 310 € Range: 3 443 451€ - 7 962 292€
NAF 5 année 2025

Valuation method used

Net Income Multiple
319 438 € × 15.9x = 5 074 311 €
Range: 3 443 451€ - 7 962 292€

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 MAS CERISE 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 MAS CERISE

What is the revenue of PHARMACIE DU MAS CERISE ?

The revenue of PHARMACIE DU MAS CERISE in 2022 is 5.6 M€.

Is PHARMACIE DU MAS CERISE profitable?

Yes, PHARMACIE DU MAS CERISE generated a net profit of 319 k€ in 2025.

Where is the headquarters of PHARMACIE DU MAS CERISE ?

The headquarters of PHARMACIE DU MAS CERISE is located in FEYTIAT (87220), in the department Haute-Vienne.

Where to find the tax return of PHARMACIE DU MAS CERISE ?

The tax return of PHARMACIE DU MAS CERISE 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 MAS CERISE operate?

PHARMACIE DU MAS CERISE 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.