PHARMACIE DU POINT DU JOUR : revenue, balance sheet and financial ratios

PHARMACIE DU POINT DU JOUR is a French company founded 36 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LYON (69005), this company of category PME shows in 2024 a revenue of 4.1 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 DU POINT DU JOUR (SIREN 351912738)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C 4 100 450 € 3 768 415 € N/C N/C 2 785 984 €
Net income 326 451 € 300 082 € 326 030 € 495 087 € 332 764 € 198 728 €
EBITDA N/C 451 916 € 454 756 € N/C N/C 307 367 €
Net margin N/C 7.3% 8.7% N/C N/C 7.1%

Revenue and income statement

In 2025, PHARMACIE DU POINT DU JOUR generates positive net income of 326 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 199 k€ -> 326 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

326 451 €

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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

80.63%

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

42.354%

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

44.3%

Solvency indicators evolution
PHARMACIE DU POINT DU JOUR

Sector positioning

Debt ratio
80.63 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average -6 pts over 3 years

In 2025, the debt ratio of PHARMACIE DU POINT DU JOUR (80.63) 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
42.35% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average +6 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DU POINT DU JOUR (42.4%) 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
2.2 years 2024
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Good

In 2024, the repayment capacity of PHARMACIE DU POINT DU JOUR (2.20) 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 204.05. 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

204.054

Liquidity indicators evolution
PHARMACIE DU POINT DU JOUR

Sector positioning

Liquidity ratio
204.05 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good +7 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DU POINT DU JOUR (204.05) 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.

Interest coverage
0.84x 2024
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

In 2024, the interest coverage of PHARMACIE DU POINT DU JOUR (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.

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 POINT DU JOUR

Positioning of PHARMACIE DU POINT DU JOUR 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 POINT DU JOUR is estimated at 5 185 712 € (range 3 519 049€ - 8 137 097€). 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
3519k€ 5185k€ 8137k€
5 185 712 € Range: 3 519 049€ - 8 137 097€
NAF 5 année 2025

Valuation method used

Net Income Multiple
326 451 € × 15.9x = 5 185 713 €
Range: 3 519 049€ - 8 137 098€

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 POINT DU JOUR 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 POINT DU JOUR

What is the revenue of PHARMACIE DU POINT DU JOUR ?

The revenue of PHARMACIE DU POINT DU JOUR in 2024 is 4.1 M€.

Is PHARMACIE DU POINT DU JOUR profitable?

Yes, PHARMACIE DU POINT DU JOUR generated a net profit of 326 k€ in 2025.

Where is the headquarters of PHARMACIE DU POINT DU JOUR ?

The headquarters of PHARMACIE DU POINT DU JOUR is located in LYON (69005), in the department Rhone.

Where to find the tax return of PHARMACIE DU POINT DU JOUR ?

The tax return of PHARMACIE DU POINT DU JOUR 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 POINT DU JOUR operate?

PHARMACIE DU POINT DU JOUR 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.