Employees: 03 (2023.0)Legal category: 5485Size: PMECreation date: 2012-11-13 (13 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: PLOUVORN (29420), Finistere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHARMACIE PICARD : revenue, balance sheet and financial ratios
PHARMACIE PICARD is a French company
founded 13 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in PLOUVORN (29420),
this company of category PME
shows in 2023 a revenue of 2.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHARMACIE PICARD (SIREN 790849525)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
1 980 799 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
34 952 €
12 176 €
59 289 €
113 165 €
102 903 €
80 969 €
39 859 €
67 462 €
57 756 €
EBITDA
N/C
N/C
135 625 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
3.0%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, PHARMACIE PICARD generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 58 k€ -> 35 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
34 952 €
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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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
71.088%
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
49.301%
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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
577.456
406.524
351.333
264.169
192.508
142.19
113.853
88.516
71.088
Financial autonomy
13.639
18.059
20.041
24.43
30.652
37.331
42.12
47.135
49.301
Repayment capacity
None
None
None
None
None
None
7.477
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
5.308%
None%
None%
Sector positioning
Debt ratio
71.092025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average
In 2025, the debt ratio of PHARMACIE PICARD (71.09) 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
49.3%2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average
In 2025, the financial autonomy of PHARMACIE PICARD (49.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
7.48 years2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Average
In 2023, the repayment capacity of PHARMACIE PICARD (7.48) 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 112.45. 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
112.451
Liquidity indicators evolution PHARMACIE PICARD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
139.654
127.12
119.417
139.309
166.351
205.574
198.225
132.748
112.451
Interest coverage
None
None
None
None
None
None
13.135
None
None
Sector positioning
Liquidity ratio
112.452025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch-31 pts over 3 years
In 2025, the liquidity ratio of PHARMACIE PICARD (112.45) 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
13.13x2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excellent
In 2023, the interest coverage of PHARMACIE PICARD (13.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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 PICARD
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
146 361 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
28
0
0
Customer payment term (days)
0
0
0
0
0
0
3
0
0
Supplier payment term (days)
0
0
0
0
0
0
25
0
0
Positioning of PHARMACIE PICARD 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 PICARD is estimated at
555 216 €
(range 376 772€ - 871 211€).
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
376k€555k€871k€
555 216 €Range: 376 772€ - 871 211€
NAF 5 année 2025
Valuation method used
Net Income Multiple
34 952 €
×
15.9x
=555 217 €
Range: 376 773€ - 871 211€
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 PICARD with other companies in the same sector:
The revenue of PHARMACIE PICARD in 2023 is 2.0 M€.
Is PHARMACIE PICARD profitable?
Yes, PHARMACIE PICARD generated a net profit of 35 k€ in 2025.
Where is the headquarters of PHARMACIE PICARD ?
The headquarters of PHARMACIE PICARD is located in PLOUVORN (29420), in the department Finistere.
Where to find the tax return of PHARMACIE PICARD ?
The tax return of PHARMACIE PICARD 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 PICARD operate?
PHARMACIE PICARD 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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