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PHARMACIE MARTINET : revenue, balance sheet and financial ratios

PHARMACIE MARTINET is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CESNY-LES-SOURCES (14220), this company of category PME shows in 2016 a net income negative of -27 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 MARTINET (SIREN 790882948)
Indicator 2016
Revenue N/C
Net income -27 222 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2016, PHARMACIE MARTINET records a net loss of 27 k€. This deficit will reduce equity on the balance sheet.

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-27 222 €

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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 297%. 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 22%. The balance between equity and debt is satisfactory.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

296.644%

Financial autonomy (2016) ?
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

22.318%

Asset age ratio (2016) ?
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

55.6%

Solvency indicators evolution
PHARMACIE MARTINET

Sector positioning

Debt ratio
296.64 2016
2016
Q1: 40.52
Med: 136.06
Q3: 316.88
Average

In 2016, the debt ratio of PHARMACIE MARTINET (296.64) 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
22.32% 2016
2016
Q1: 17.96%
Med: 32.4%
Q3: 51.41%
Average

In 2016, the financial autonomy of PHARMACIE MARTINET (22.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 148.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

148.615

Liquidity indicators evolution
PHARMACIE MARTINET

Sector positioning

Liquidity ratio
148.62 2016
2016
Q1: 113.28
Med: 156.67
Q3: 221.48
Average

In 2016, the liquidity ratio of PHARMACIE MARTINET (148.62) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29882 days. Excellent situation: suppliers finance 29701 days of the operating cycle (retail model).

Operating WCR (2016) ?
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 (2016) ?
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

181 j

Supplier credit (2016) ?
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

29882 j

Inventory turnover (2016) ?
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 MARTINET

Positioning of PHARMACIE MARTINET 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 MARTINET 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 MARTINET

What is the revenue of PHARMACIE MARTINET ?

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

Is PHARMACIE MARTINET profitable?

PHARMACIE MARTINET recorded a net loss in 2016.

Where is the headquarters of PHARMACIE MARTINET ?

The headquarters of PHARMACIE MARTINET is located in CESNY-LES-SOURCES (14220), in the department Calvados.

Where to find the tax return of PHARMACIE MARTINET ?

The tax return of PHARMACIE MARTINET 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 MARTINET operate?

PHARMACIE MARTINET 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.