PHARMACIE DU MIDI : revenue, balance sheet and financial ratios

PHARMACIE DU MIDI is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TOULON (83200), this company of category PME shows in 2025 a revenue of 487 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PHARMACIE DU MIDI (SIREN 514293521)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 486 918 € 673 319 € 652 728 € 680 743 € 638 212 € 765 525 € 799 832 € 752 827 € 703 494 €
Net income -30 905 € -5 465 € 34 470 € 30 090 € 10 981 € 35 323 € 51 988 € 56 253 € 55 628 €
EBITDA -33 446 € -5 009 € 54 450 € 38 988 € 6 710 € 35 349 € 50 821 € 68 096 € 44 388 €
Net margin -6.3% -0.8% 5.3% 4.4% 1.7% 4.6% 6.5% 7.5% 7.9%

Revenue and income statement

In 2025, PHARMACIE DU MIDI achieves revenue of 487 k€. Activity remains stable over the period (CAGR: -4.0%). Significant drop of -28% vs 2024. After deducting consumption (387 k€), gross margin stands at 100 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33 k€, representing -6.9% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -568%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -31 k€ (-6.3% 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

486 918 €

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

99 559 €

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

-33 446 €

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

-30 407 €

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

-30 905 €

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

-6.9%

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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 17%. 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 36%. 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

16.506%

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

35.513%

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

-6.971%

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

-1.269

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

3.0%

Solvency indicators evolution
PHARMACIE DU MIDI

Sector positioning

Debt ratio
16.51 2025
2022
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Good

In 2025, the debt ratio of PHARMACIE DU MIDI (16.51) 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
35.51% 2025
2022
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Average -8 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DU MIDI (35.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.27 years 2025
2022
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.25 years
Excellent

In 2025, the repayment capacity of PHARMACIE DU MIDI (-1.27) 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 39.23. 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

39.228

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

-0.798

Liquidity indicators evolution
PHARMACIE DU MIDI

Sector positioning

Liquidity ratio
39.23 2025
2022
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Watch

In 2025, the liquidity ratio of PHARMACIE DU MIDI (39.23) 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
-0.8x 2025
2022
2024
2025
Q1: 0.0x
Med: 1.9x
Q3: 5.95x
Average

In 2025, the interest coverage of PHARMACIE DU MIDI (-0.8x) 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. Average customer payment term: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). WCR is negative (-77 days): operations structurally generate cash. Over 2016-2025, WCR increased by +23%, requiring additional financing.

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

-104 337 €

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

49 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

132 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

59 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

-77 j

WCR and payment terms evolution
PHARMACIE DU MIDI

Positioning of PHARMACIE DU MIDI 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 MIDI is estimated at 295 477 € (range 217 683€ - 340 814€). 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
217k€ 295k€ 340k€
295 477 € Range: 217 683€ - 340 814€
NAF 5 année 2025

Valuation method used

Revenue Multiple
486 918 € × 0.61x = 295 477 €
Range: 217 683€ - 340 814€

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 MIDI 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 MIDI

What is the revenue of PHARMACIE DU MIDI ?

The revenue of PHARMACIE DU MIDI in 2025 is 487 k€.

Is PHARMACIE DU MIDI profitable?

PHARMACIE DU MIDI recorded a net loss in 2025.

Where is the headquarters of PHARMACIE DU MIDI ?

The headquarters of PHARMACIE DU MIDI is located in TOULON (83200), in the department Var.

Where to find the tax return of PHARMACIE DU MIDI ?

The tax return of PHARMACIE DU MIDI 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 MIDI operate?

PHARMACIE DU MIDI 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.