Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

PHARMACIE DU PROGRES : revenue, balance sheet and financial ratios

PHARMACIE DU PROGRES is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2023 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, PHARMACIE DU PROGRES posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - PHARMACIE DU PROGRES (SIREN 517804340)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 297 778 € N/C N/C N/C N/C N/C N/C
Net income 67 838 € 77 479 € 56 067 € 158 993 € 157 916 € 105 270 € 116 230 € 106 301 € 126 529 €
EBITDA N/C N/C 80 231 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 2.4% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PHARMACIE DU PROGRES generates positive net income of 68 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 127 k€ -> 68 k€.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 297 778 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

702 448 €

EBITDA (2023) ?
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

80 231 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

84 228 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

56 067 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 44%. This ratio is slightly less favorable than the sector median (35.2%). Financial autonomy (= Equity / Total assets x 100) reaches 61%. This ratio is slightly less favorable than the sector median (58.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.1 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (3.7 years) and warrants attention. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is less favorable than the sector median (5.5%) and warrants attention.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.96%

Financial autonomy (2023) ?
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

61.12%

Cash flow / Revenue (2023) ?
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

3.12%

Repayment capacity (2023) ?
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

9.06

Asset age ratio (2023) ?
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

74.2%

Solvency indicators evolution
PHARMACIE DU PROGRES

Sector positioning

Debt ratio
48.45% 2025
Q1: 10.81%
Med: 35.19%
Q3: 99.39%
Average +14 pts over 3 years

In 2025, the debt ratio of PHARMACIE DU PROGRES (48.5%) 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
57.02% 2025
Q1: 41.22%
Med: 58.9%
Q3: 74.99%
Average -14 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DU PROGRES (57.0%) 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
9.06 years 2023
Q1: 1.28 years
Med: 3.74 years
Q3: 7.38 years
Watch

In 2023, the repayment capacity of PHARMACIE DU PROGRES (9.06) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.27. This ratio is less favorable than the sector median (1.8) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 17.4x. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.2x).

Liquidity ratio (2023) ?
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

1.27

Interest coverage (2023) ?
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

17.35

Liquidity indicators evolution
PHARMACIE DU PROGRES

Sector positioning

Liquidity ratio
1.09 2025
Q1: 1.37
Med: 1.84
Q3: 2.63
Watch -6 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DU PROGRES (1.09) 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
17.35x 2023
Q1: 0.94x
Med: 3.18x
Q3: 6.92x
Excellent

In 2023, the interest coverage of PHARMACIE DU PROGRES (17.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 41 days of revenue, i.e. 0 € to permanently finance.

Operating WCR (2023) ?
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

261 809 €

Customer credit (2023) ?
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

3 j

Supplier credit (2023) ?
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

45 j

Inventory turnover (2023) ?
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

40 j

WCR in days of revenue (2023) ?
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

41 j

WCR and payment terms evolution
PHARMACIE DU PROGRES

Positioning of PHARMACIE DU PROGRES 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 PROGRES is estimated at 1 077 614 € (range 731 274€ - 1 690 925€). 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
731k€ 1077k€ 1690k€
1 077 614 € Range: 731 274€ - 1 690 925€
NAF 5 année 2025

Valuation method used

Net Income Multiple
67 838 € × 15.9x = 1 077 615 €
Range: 731 274€ - 1 690 926€

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 PROGRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Top companies in Commerce de détail de produits pharmaceutiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé:

Top companies in Loire

Largest companies by revenue in the department Loire:

Voir le classement complet du département Loire

Frequently asked questions about PHARMACIE DU PROGRES

What is the revenue of PHARMACIE DU PROGRES ?

The revenue of PHARMACIE DU PROGRES in 2023 is 2.3 M€.

Is PHARMACIE DU PROGRES profitable?

Yes, PHARMACIE DU PROGRES generated a net profit of 68 k€ in 2025.

Where is the headquarters of PHARMACIE DU PROGRES ?

The headquarters of PHARMACIE DU PROGRES is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of PHARMACIE DU PROGRES ?

The tax return of PHARMACIE DU PROGRES 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 PROGRES operate?

PHARMACIE DU PROGRES 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.