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SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE : revenue, balance sheet and financial ratios

SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-BENOIT (86280), this company of category PME shows in 2025 a net income positive of 99 k€. 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 DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE (SIREN 821644721)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 98 944 € 48 399 € 71 231 € 127 253 € 90 823 € 68 709 € 90 799 € 119 541 € 34 725 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE generates positive net income of 99 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 35 k€ -> 99 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

98 944 €

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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 299%. 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 21%. The balance between equity and debt is satisfactory.

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

298.95%

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

20.921%

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

77.6%

Solvency indicators evolution
SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE

Sector positioning

Debt ratio
298.95 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average

In 2025, the debt ratio of SOCIETE D'EXERCICE LIBERA... (298.95) 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
20.92% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Watch

In 2025, the financial autonomy of SOCIETE D'EXERCICE LIBERA... (20.9%) 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 148.52. 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

148.522

Liquidity indicators evolution
SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE

Sector positioning

Liquidity ratio
148.52 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Average -19 pts over 3 years

In 2025, the liquidity ratio of SOCIETE D'EXERCICE LIBERA... (148.52) 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.

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
SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE

Positioning of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE 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 DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE is estimated at 1 571 737 € (range 1 066 588€ - 2 466 272€). 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
1066k€ 1571k€ 2466k€
1 571 737 € Range: 1 066 588€ - 2 466 272€
NAF 5 année 2025

Valuation method used

Net Income Multiple
98 944 € × 15.9x = 1 571 737 €
Range: 1 066 588€ - 2 466 272€

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 DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE 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 DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE

What is the revenue of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE ?

The revenue of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE is not publicly disclosed (confidential accounts filed with INPI).

Is SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE profitable?

Yes, SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE generated a net profit of 99 k€ in 2025.

Where is the headquarters of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE ?

The headquarters of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE is located in SAINT-BENOIT (86280), in the department Vienne.

Where to find the tax return of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE ?

The tax return of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE 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 DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE operate?

SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE LA VARENNE 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.