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PHARMACIE GAUTHIER : revenue, balance sheet and financial ratios

PHARMACIE GAUTHIER is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-MARTIN-VALMEROUX (15140), this company of category PME shows in 2022 a revenue of 897 k€. 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 GAUTHIER (SIREN 851390666)
Indicator 2023 2022 2021 2020 2019
Revenue N/C 896 574 € N/C N/C N/C
Net income -136 839 € 63 090 € 65 095 € 85 273 € 47 988 €
EBITDA N/C 98 407 € N/C N/C N/C
Net margin N/C 7.0% N/C N/C N/C

Revenue and income statement

In 2023, PHARMACIE GAUTHIER records a net loss of 137 k€. This deficit will reduce equity on the balance sheet.

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

-136 839 €

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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 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

57.47%

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

58.185%

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

68.2%

Solvency indicators evolution
PHARMACIE GAUTHIER

Sector positioning

Debt ratio
57.47 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good +13 pts over 3 years

In 2023, the debt ratio of PHARMACIE GAUTHIER (57.47) 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
58.19% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good -12 pts over 3 years

In 2023, the financial autonomy of PHARMACIE GAUTHIER (58.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.47 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of PHARMACIE GAUTHIER (6.47) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 123.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

123.38

Liquidity indicators evolution
PHARMACIE GAUTHIER

Sector positioning

Liquidity ratio
123.38 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Watch -42 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE GAUTHIER (123.38) 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
4.26x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Good

In 2022, the interest coverage of PHARMACIE GAUTHIER (4.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE GAUTHIER

Positioning of PHARMACIE GAUTHIER in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare PHARMACIE GAUTHIER 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 GAUTHIER

What is the revenue of PHARMACIE GAUTHIER ?

The revenue of PHARMACIE GAUTHIER in 2022 is 897 k€.

Is PHARMACIE GAUTHIER profitable?

PHARMACIE GAUTHIER recorded a net loss in 2023.

Where is the headquarters of PHARMACIE GAUTHIER ?

The headquarters of PHARMACIE GAUTHIER is located in SAINT-MARTIN-VALMEROUX (15140), in the department Cantal.

Where to find the tax return of PHARMACIE GAUTHIER ?

The tax return of PHARMACIE GAUTHIER 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 GAUTHIER operate?

PHARMACIE GAUTHIER 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.