Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHARMACIE VIAU : revenue, balance sheet and financial ratios

PHARMACIE VIAU is a French company founded 2 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COUZEIX (87270), this company of category PME shows in 2024 a net income positive of 75 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 VIAU (SIREN 981845803)
Indicator 2024
Revenue N/C
Net income 74 821 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2024, PHARMACIE VIAU generates positive net income of 75 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

74 821 €

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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 1121%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1120.672%

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

6.403%

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

89.9%

Solvency indicators evolution
PHARMACIE VIAU

Sector positioning

Debt ratio
1120.67 2024
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of PHARMACIE VIAU (1120.67) 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
6.4% 2024
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of PHARMACIE VIAU (6.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 139.43. 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

139.431

Liquidity indicators evolution
PHARMACIE VIAU

Sector positioning

Liquidity ratio
139.43 2024
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average

In 2024, the liquidity ratio of PHARMACIE VIAU (139.43) 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.

Positioning of PHARMACIE VIAU 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 VIAU is estimated at 1 044 556 € (range 727 412€ - 1 562 716€). 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
727k€ 1044k€ 1562k€
1 044 556 € Range: 727 412€ - 1 562 716€
NAF 5 année 2024

Valuation method used

Net Income Multiple
74 821 € × 14.0x = 1 044 556 €
Range: 727 413€ - 1 562 716€

Only this financial indicator is available for this company.

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 VIAU with other companies in the same sector:

Frequently asked questions about PHARMACIE VIAU

What is the revenue of PHARMACIE VIAU ?

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

Is PHARMACIE VIAU profitable?

Yes, PHARMACIE VIAU generated a net profit of 75 k€ in 2024.

Where is the headquarters of PHARMACIE VIAU ?

The headquarters of PHARMACIE VIAU is located in COUZEIX (87270), in the department Haute-Vienne.

Where to find the tax return of PHARMACIE VIAU ?

The tax return of PHARMACIE VIAU 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 VIAU operate?

PHARMACIE VIAU 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.