Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHARMACIE LELEU : revenue, balance sheet and financial ratios

PHARMACIE LELEU is a French company founded 2 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ABEILHAN (34290), this company of category PME shows in 2025 a net income positive of 26 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PHARMACIE LELEU (SIREN 925054850)
Indicator 2025
Revenue N/C
Net income 25 621 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2025, PHARMACIE LELEU generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 621 €

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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 858%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

858.451%

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

9.11%

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

93.6%

Solvency indicators evolution
PHARMACIE LELEU

Sector positioning

Debt ratio
858.45 2025
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Watch

In 2025, the debt ratio of PHARMACIE LELEU (858.45) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.11% 2025
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Watch

In 2025, the financial autonomy of PHARMACIE LELEU (9.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 254.39. 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

254.388

Liquidity indicators evolution
PHARMACIE LELEU

Sector positioning

Liquidity ratio
254.39 2025
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good

In 2025, the liquidity ratio of PHARMACIE LELEU (254.39) 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.

Positioning of PHARMACIE LELEU 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 LELEU is estimated at 406 992 € (range 276 187€ - 638 627€). 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
276k€ 406k€ 638k€
406 992 € Range: 276 187€ - 638 627€
NAF 5 année 2025

Valuation method used

Net Income Multiple
25 621 € × 15.9x = 406 993 €
Range: 276 187€ - 638 627€

Only this financial indicator is available for this company.

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 LELEU with other companies in the same sector:

Frequently asked questions about PHARMACIE LELEU

What is the revenue of PHARMACIE LELEU ?

The revenue of PHARMACIE LELEU is not publicly disclosed (confidential accounts filed with INPI).

Is PHARMACIE LELEU profitable?

Yes, PHARMACIE LELEU generated a net profit of 26 k€ in 2025.

Where is the headquarters of PHARMACIE LELEU ?

The headquarters of PHARMACIE LELEU is located in ABEILHAN (34290), in the department Herault.

Where to find the tax return of PHARMACIE LELEU ?

The tax return of PHARMACIE LELEU 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 LELEU operate?

PHARMACIE LELEU 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.