PHARMACIE LEA BONNOTTE : revenue, balance sheet and financial ratios

PHARMACIE LEA BONNOTTE is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-JULIEN-DU-SAULT (89330), this company of category PME shows in 2024 a revenue of 2.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PHARMACIE LEA BONNOTTE (SIREN 893234021)
Indicator 2025 2024 2023 2022
Revenue N/C 2 035 743 € 2 064 457 € 2 252 244 €
Net income 138 004 € 84 863 € 217 478 € 231 609 €
EBITDA N/C 88 114 € 211 966 € 216 042 €
Net margin N/C 4.2% 10.5% 10.3%

Revenue and income statement

In 2025, PHARMACIE LEA BONNOTTE generates positive net income of 138 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 232 k€ -> 138 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

138 004 €

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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

103.072%

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

43.11%

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

58.3%

Solvency indicators evolution
PHARMACIE LEA BONNOTTE

Sector positioning

Debt ratio
103.07 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Average -8 pts over 3 years

In 2025, the debt ratio of PHARMACIE LEA BONNOTTE (103.07) 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
43.11% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Average +9 pts over 3 years

In 2025, the financial autonomy of PHARMACIE LEA BONNOTTE (43.1%) 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
7.28 years 2024
2023
2024
Q1: 0.52 years
Med: 3.18 years
Q3: 7.6 years
Average +24 pts over 2 years

In 2024, the repayment capacity of PHARMACIE LEA BONNOTTE (7.28) 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 314.49. 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

314.494

Liquidity indicators evolution
PHARMACIE LEA BONNOTTE

Sector positioning

Liquidity ratio
314.49 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Excellent +8 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE LEA BONNOTTE (314.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.08x 2024
2023
2024
Q1: 0.0x
Med: 2.34x
Q3: 7.73x
Good +20 pts over 2 years

In 2024, the interest coverage of PHARMACIE LEA BONNOTTE (7.1x) 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. Average customer payment term: 149 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 591 days. Excellent situation: suppliers finance 442 days of the operating cycle (retail model).

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

149 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

591 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 LEA BONNOTTE

Positioning of PHARMACIE LEA BONNOTTE 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 LEA BONNOTTE is estimated at 2 192 209 € (range 1 487 644€ - 3 439 879€). 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
1487k€ 2192k€ 3439k€
2 192 209 € Range: 1 487 644€ - 3 439 879€
NAF 5 année 2025

Valuation method used

Net Income Multiple
138 004 € × 15.9x = 2 192 210 €
Range: 1 487 644€ - 3 439 879€

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 LEA BONNOTTE 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 LEA BONNOTTE

What is the revenue of PHARMACIE LEA BONNOTTE ?

The revenue of PHARMACIE LEA BONNOTTE in 2024 is 2.0 M€.

Is PHARMACIE LEA BONNOTTE profitable?

Yes, PHARMACIE LEA BONNOTTE generated a net profit of 138 k€ in 2025.

Where is the headquarters of PHARMACIE LEA BONNOTTE ?

The headquarters of PHARMACIE LEA BONNOTTE is located in SAINT-JULIEN-DU-SAULT (89330), in the department Yonne.

Where to find the tax return of PHARMACIE LEA BONNOTTE ?

The tax return of PHARMACIE LEA BONNOTTE 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 LEA BONNOTTE operate?

PHARMACIE LEA BONNOTTE 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.