PHARMACIE JOULIN : revenue, balance sheet and financial ratios

PHARMACIE JOULIN is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PITHIVIERS (45300), this company of category PME shows in 2023 a revenue of 6.1 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 JOULIN (SIREN 498293513)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 6 081 251 € 9 350 776 € 8 302 371 € 8 109 045 € 7 247 732 € N/C 4 774 012 €
Net income 328 431 € 532 774 € 718 278 € 1 376 002 € 1 065 355 € 851 520 € 1 070 813 € 442 736 € 431 818 €
EBITDA N/C N/C 1 087 178 € 1 953 460 € 1 639 696 € 1 333 655 € 927 677 € N/C 650 246 €
Net margin N/C N/C 11.8% 14.7% 12.8% 10.5% 14.8% N/C 9.0%

Revenue and income statement

In 2025, PHARMACIE JOULIN generates positive net income of 328 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 432 k€ -> 328 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

328 431 €

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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 231%. 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 28%. 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

231.276%

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

28.051%

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

54.4%

Solvency indicators evolution
PHARMACIE JOULIN

Sector positioning

Debt ratio
231.28 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of PHARMACIE JOULIN (231.28) 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
28.05% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE JOULIN (28.1%) 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
8.45 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Average

In 2023, the repayment capacity of PHARMACIE JOULIN (8.45) 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 231.14. 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

231.14

Liquidity indicators evolution
PHARMACIE JOULIN

Sector positioning

Liquidity ratio
231.14 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good

In 2025, the liquidity ratio of PHARMACIE JOULIN (231.14) 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
3.7x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good

In 2023, the interest coverage of PHARMACIE JOULIN (3.7x) 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 (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 JOULIN

Positioning of PHARMACIE JOULIN 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 JOULIN is estimated at 5 217 165 € (range 3 540 393€ - 8 186 451€). 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
3540k€ 5217k€ 8186k€
5 217 165 € Range: 3 540 393€ - 8 186 451€
NAF 5 année 2025

Valuation method used

Net Income Multiple
328 431 € × 15.9x = 5 217 165 €
Range: 3 540 393€ - 8 186 451€

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 JOULIN 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 JOULIN

What is the revenue of PHARMACIE JOULIN ?

The revenue of PHARMACIE JOULIN in 2023 is 6.1 M€.

Is PHARMACIE JOULIN profitable?

Yes, PHARMACIE JOULIN generated a net profit of 328 k€ in 2025.

Where is the headquarters of PHARMACIE JOULIN ?

The headquarters of PHARMACIE JOULIN is located in PITHIVIERS (45300), in the department Loiret.

Where to find the tax return of PHARMACIE JOULIN ?

The tax return of PHARMACIE JOULIN 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 JOULIN operate?

PHARMACIE JOULIN 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.