Employees: 03 (2023.0)Legal category: 5485Size: PMECreation date: 1995-02-17 (31 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: NEUFCHATEAU (88300), Vosges
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHARMACIE EVRARD : revenue, balance sheet and financial ratios
PHARMACIE EVRARD is a French company
founded 31 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in NEUFCHATEAU (88300),
this company of category PME
shows in 2022 a revenue of 2.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHARMACIE EVRARD (SIREN 400775268)
Indicator
2025
2024
2023
2022
Revenue
N/C
N/C
N/C
2 493 183 €
Net income
92 768 €
58 906 €
80 288 €
111 514 €
EBITDA
N/C
N/C
N/C
120 451 €
Net margin
N/C
N/C
N/C
4.5%
Revenue and income statement
In 2025, PHARMACIE EVRARD generates positive net income of 93 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 112 k€ -> 93 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
92 768 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 158%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. 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
157.67%
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
33.419%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
2025
Debt ratio
17.288
228.185
186.667
157.67
Financial autonomy
72.55
26.059
29.762
33.419
Repayment capacity
2.559
None
None
None
Cash flow / Revenue
4.687%
None%
None%
None%
Sector positioning
Debt ratio
157.672025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average
In 2025, the debt ratio of PHARMACIE EVRARD (157.67) 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
33.42%2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average
In 2025, the financial autonomy of PHARMACIE EVRARD (33.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 103.84. 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
103.843
Liquidity indicators evolution PHARMACIE EVRARD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
2025
Liquidity ratio
123.661
111.648
89.818
103.843
Interest coverage
6.351
None
None
None
Sector positioning
Liquidity ratio
103.842025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch
In 2025, the liquidity ratio of PHARMACIE EVRARD (103.84) 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.
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 EVRARD
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
2025
Operating WCR
272 455 €
0 €
0 €
0 €
Inventory turnover (days)
39
0
0
0
Customer payment term (days)
18
0
0
0
Supplier payment term (days)
40
0
0
0
Positioning of PHARMACIE EVRARD 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 EVRARD is estimated at
1 473 630 €
(range 1 000 012€ - 2 312 329€).
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 value2025
277 transactions
1000k€1473k€2312k€
1 473 630 €Range: 1 000 012€ - 2 312 329€
NAF 5 année 2025
Valuation method used
Net Income Multiple
92 768 €
×
15.9x
=1 473 631 €
Range: 1 000 013€ - 2 312 330€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 EVRARD with other companies in the same sector:
The revenue of PHARMACIE EVRARD in 2022 is 2.5 M€.
Is PHARMACIE EVRARD profitable?
Yes, PHARMACIE EVRARD generated a net profit of 93 k€ in 2025.
Where is the headquarters of PHARMACIE EVRARD ?
The headquarters of PHARMACIE EVRARD is located in NEUFCHATEAU (88300), in the department Vosges.
Where to find the tax return of PHARMACIE EVRARD ?
The tax return of PHARMACIE EVRARD 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 EVRARD operate?
PHARMACIE EVRARD 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.
Item evolution
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