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PHARMACIE PAVAUT : revenue, balance sheet and financial ratios

PHARMACIE PAVAUT is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in DREUIL-LES-AMIENS (80470), this company of category PME shows in 2023 a revenue of 1.7 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 PAVAUT (SIREN 750507196)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 678 015 € N/C N/C N/C N/C N/C N/C
Net income 93 244 € 46 273 € 76 311 € 137 982 € 89 487 € 80 116 € 77 203 € 96 706 € 73 420 €
EBITDA N/C N/C 137 647 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 4.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PHARMACIE PAVAUT generates positive net income of 93 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 73 k€ -> 93 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

93 244 €

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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 1%. 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 82%. 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

1.478%

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

81.612%

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

16.8%

Solvency indicators evolution
PHARMACIE PAVAUT

Sector positioning

Debt ratio
1.48 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Excellent

In 2025, the debt ratio of PHARMACIE PAVAUT (1.48) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
81.61% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Excellent +8 pts over 3 years

In 2025, the financial autonomy of PHARMACIE PAVAUT (81.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.43 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Good

In 2023, the repayment capacity of PHARMACIE PAVAUT (2.43) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 109.80. 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

109.8

Liquidity indicators evolution
PHARMACIE PAVAUT

Sector positioning

Liquidity ratio
109.8 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Watch

In 2025, the liquidity ratio of PHARMACIE PAVAUT (109.80) 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.

Interest coverage
4.83x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good

In 2023, the interest coverage of PHARMACIE PAVAUT (4.8x) 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 (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

0 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

0 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 PAVAUT

Positioning of PHARMACIE PAVAUT 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 PAVAUT is estimated at 1 481 192 € (range 1 005 143€ - 2 324 194€). 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
1005k€ 1481k€ 2324k€
1 481 192 € Range: 1 005 143€ - 2 324 194€
NAF 5 année 2025

Valuation method used

Net Income Multiple
93 244 € × 15.9x = 1 481 192 €
Range: 1 005 144€ - 2 324 194€

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 PAVAUT with other companies in the same sector:

Frequently asked questions about PHARMACIE PAVAUT

What is the revenue of PHARMACIE PAVAUT ?

The revenue of PHARMACIE PAVAUT in 2023 is 1.7 M€.

Is PHARMACIE PAVAUT profitable?

Yes, PHARMACIE PAVAUT generated a net profit of 93 k€ in 2025.

Where is the headquarters of PHARMACIE PAVAUT ?

The headquarters of PHARMACIE PAVAUT is located in DREUIL-LES-AMIENS (80470), in the department Somme.

Where to find the tax return of PHARMACIE PAVAUT ?

The tax return of PHARMACIE PAVAUT 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 PAVAUT operate?

PHARMACIE PAVAUT 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.