Employees: 03 (2023.0)Legal category: 5485Size: PMECreation date: 2015-04-01 (11 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: SOYAUX (16800), Charente
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHARMACIE LUTARD : revenue, balance sheet and financial ratios
PHARMACIE LUTARD is a French company
founded 11 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in SOYAUX (16800),
this company of category PME
shows in 2025 a net income positive of 7 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHARMACIE LUTARD (SIREN 813592102)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
7 076 €
6 252 €
31 930 €
31 146 €
29 821 €
46 311 €
63 738 €
74 486 €
54 774 €
38 823 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, PHARMACIE LUTARD generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 39 k€ -> 7 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
7 076 €
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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 29%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
29.407%
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
63.676%
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
105.133
89.992
69.048
51.99
42.378
49.793
40.012
39.324
30.622
29.407
Financial autonomy
41.286
45.952
48.607
52.961
56.942
56.65
59.197
59.648
60.645
63.676
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
29.412025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Good
In 2025, the debt ratio of PHARMACIE LUTARD (29.41) 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
63.68%2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Good
In 2025, the financial autonomy of PHARMACIE LUTARD (63.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 46.78. 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
46.778
Liquidity indicators evolution PHARMACIE LUTARD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
68.606
67.946
71.862
58.616
46.32
62.594
53.481
61.415
51.452
46.778
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
46.782025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Watch
In 2025, the liquidity ratio of PHARMACIE LUTARD (46.78) 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.
Positioning of PHARMACIE LUTARD 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 LUTARD is estimated at
112 403 €
(range 76 277€ - 176 375€).
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
76k€112k€176k€
112 403 €Range: 76 277€ - 176 375€
NAF 5 année 2025
Valuation method used
Net Income Multiple
7 076 €
×
15.9x
=112 403 €
Range: 76 277€ - 176 376€
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 LUTARD with other companies in the same sector:
The revenue of PHARMACIE LUTARD is not publicly disclosed (confidential accounts filed with INPI).
Is PHARMACIE LUTARD profitable?
Yes, PHARMACIE LUTARD generated a net profit of 7 k€ in 2025.
Where is the headquarters of PHARMACIE LUTARD ?
The headquarters of PHARMACIE LUTARD is located in SOYAUX (16800), in the department Charente.
Where to find the tax return of PHARMACIE LUTARD ?
The tax return of PHARMACIE LUTARD 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 LUTARD operate?
PHARMACIE LUTARD 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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