PHARMACIE MATHEY : revenue, balance sheet and financial ratios

PHARMACIE MATHEY is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SANARY SUR MER (83110), this company of category PME shows in 2021 a revenue of 2.6 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 MATHEY (SIREN 534360383)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue N/C N/C 2 641 024 € 2 625 110 € 2 518 475 € 2 492 119 € 2 313 002 €
Net income 327 496 € 278 164 € 184 571 € 145 558 € 126 306 € 128 183 € 156 981 €
EBITDA N/C N/C 234 214 € 172 631 € 147 360 € 160 402 € 216 347 €
Net margin N/C N/C 7.0% 5.5% 5.0% 5.1% 6.8%

Revenue and income statement

In 2024, PHARMACIE MATHEY generates positive net income of 327 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 157 k€ -> 327 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

327 496 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.344%

Financial autonomy (2024) ?
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

60.185%

Asset age ratio (2024) ?
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

17.0%

Solvency indicators evolution
PHARMACIE MATHEY

Sector positioning

Debt ratio
43.34 2024
2021
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Good

In 2024, the debt ratio of PHARMACIE MATHEY (43.34) 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
60.19% 2024
2021
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Good

In 2024, the financial autonomy of PHARMACIE MATHEY (60.2%) 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.

Repayment capacity
3.73 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of PHARMACIE MATHEY (3.73) 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 158.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

158.747

Liquidity indicators evolution
PHARMACIE MATHEY

Sector positioning

Liquidity ratio
158.75 2024
2021
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Average +14 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE MATHEY (158.75) 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.

Interest coverage
4.51x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Good

In 2021, the interest coverage of PHARMACIE MATHEY (4.5x) 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 MATHEY

Positioning of PHARMACIE MATHEY in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of PHARMACIE MATHEY is estimated at 4 572 086 € (range 3 183 928€ - 6 840 102€). 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 2024
225 transactions
3183k€ 4572k€ 6840k€
4 572 086 € Range: 3 183 928€ - 6 840 102€
NAF 5 année 2024

Valuation method used

Net Income Multiple
327 496 € × 14.0x = 4 572 086 €
Range: 3 183 929€ - 6 840 103€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 MATHEY 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 MATHEY

What is the revenue of PHARMACIE MATHEY ?

The revenue of PHARMACIE MATHEY in 2021 is 2.6 M€.

Is PHARMACIE MATHEY profitable?

Yes, PHARMACIE MATHEY generated a net profit of 327 k€ in 2024.

Where is the headquarters of PHARMACIE MATHEY ?

The headquarters of PHARMACIE MATHEY is located in SANARY SUR MER (83110), in the department Var.

Where to find the tax return of PHARMACIE MATHEY ?

The tax return of PHARMACIE MATHEY 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 MATHEY operate?

PHARMACIE MATHEY 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.