SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT : revenue, balance sheet and financial ratios

SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT is a French company founded 24 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CESTAS (33610), this company of category PME shows in 2021 a revenue of 3.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT (SIREN 442655122)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 3 652 682 € 3 284 879 € 2 996 769 € N/C N/C
Net income 272 205 € 310 608 € 387 767 € 386 864 € 306 937 € 307 039 € 96 237 € 42 633 €
EBITDA N/C N/C N/C 528 113 € 466 088 € 455 188 € N/C N/C
Net margin N/C N/C N/C 10.6% 9.3% 10.2% N/C N/C

Revenue and income statement

In 2025, SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT generates positive net income of 272 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 43 k€ -> 272 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

272 205 €

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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 22%. 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 63%. 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

22.283%

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

63.423%

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

46.1%

Solvency indicators evolution
SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT

Sector positioning

Debt ratio
22.28 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good +6 pts over 3 years

In 2025, the debt ratio of SOCIETE D'EXERCICE LIBERA... (22.28) 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
63.42% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good -12 pts over 3 years

In 2025, the financial autonomy of SOCIETE D'EXERCICE LIBERA... (63.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 188.08. 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

188.083

Liquidity indicators evolution
SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT

Sector positioning

Liquidity ratio
188.08 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good

In 2025, the liquidity ratio of SOCIETE D'EXERCICE LIBERA... (188.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 983 days. Excellent situation: suppliers finance 926 days of the operating cycle (retail model).

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

57 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

983 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
SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT

Positioning of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT 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 SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT is estimated at 4 324 008 € (range 2 934 292€ - 6 784 965€). 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
2934k€ 4324k€ 6784k€
4 324 008 € Range: 2 934 292€ - 6 784 965€
NAF 5 année 2025

Valuation method used

Net Income Multiple
272 205 € × 15.9x = 4 324 009 €
Range: 2 934 293€ - 6 784 965€

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 SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT 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 SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT

What is the revenue of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT ?

The revenue of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT in 2021 is 3.7 M€.

Is SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT profitable?

Yes, SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT generated a net profit of 272 k€ in 2025.

Where is the headquarters of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT ?

The headquarters of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT is located in CESTAS (33610), in the department Gironde.

Where to find the tax return of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT ?

The tax return of SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT 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 SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT operate?

SOCIETE D'EXERCICE LIBERAL A RESPONSABILITE LIMITEE - PHARMACIE IRIART KRAFFT 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.