A machine ( 100 ) for the treatment of pharmaceutical products (P) comprises a pan ( 2 ) that revolves about an axis of rotation (X) and a dispensing unit ( 3 ) designed to disperse a coating material inside the pan ( 2 ) over a mass (M) of the products (P) located in the pan ( 2 ). The pan ( 2 ) has an opening ( 7 ) for feeding the products to be treated (P) into the pan ( 2 ), and an opening ( 8 ) for feeding the products (PT) already treated with the coating material out of the pan ( 2 ), the infeed opening ( 7 ) and the outfeed opening ( 8 ) being separate and independent of each other. A portion (K) of the inside surface of the pan ( 2 ) is equipped with at least one helical flow regulating fin ( 4, 5, 6 ) designed to facilitate inflow (F 3 ) of the products to be treated (P) into the pan ( 2 ) during the feeding of the products (P) into the pan ( 2 ) through the infeed opening ( 7 ) when the pan ( 2 ) itself revolves in a first direction of rotation (F 1 ), and to cause outflow (F 4 ) of the treated products (PT) from the pan ( 2 ) during the outfeed of the treated products (PT) from the pan ( 2 ) through the outfeed opening ( 8 ) when the pan ( 2 ) itself revolves in a second direction of rotation (F 2 ), opposite to the first direction of rotation (F 1 ).