Employees: NN (None)Legal category: 5770Size: PMECreation date: 2014-10-12 (11 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: SEIGNOSSE (40510), Landes
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
2N PHARMACIES : revenue, balance sheet and financial ratios
2N PHARMACIES is a French company
founded 11 years ago,
specialized in the sector Activités des sociétés holding.
Based in SEIGNOSSE (40510),
this company of category PME
shows in 2023 a net income positive of 14 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - 2N PHARMACIES (SIREN 805313178)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
14 276 €
34 283 €
-419 559 €
475 182 €
12 836 €
81 714 €
-12 788 €
39 277 €
39 313 €
26 844 €
EBITDA
-4 234 €
-980 €
-4 413 €
-3 987 €
-802 €
-602 €
-27 €
-1 057 €
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2023, 2N PHARMACIES generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2023: 27 k€ -> 14 k€.
EBITDA (2023)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
-4 234 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-4 234 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
14 276 €
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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 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2023)
?
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
99.523%
Repayment capacity (2023)
?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
0.0
Solvency indicators evolution 2N PHARMACIES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
1549.365
573.072
463.361
506.483
251.015
204.843
0.347
0.926
0.812
0.0
Financial autonomy
4.581
11.315
17.685
16.465
28.48
32.792
98.124
99.082
99.195
99.523
Repayment capacity
None
None
11.234
-55.025
7.487
23.476
0.099
-0.005
0.066
0.0
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Excellent
In 2023, the debt ratio of 2N PHARMACIES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
99.52%2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent
In 2023, the financial autonomy of 2N PHARMACIES (99.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.0 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Excellent
In 2023, the repayment capacity of 2N PHARMACIES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 20949.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
20949.785
Interest coverage (2023)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
0.0
Liquidity indicators evolution 2N PHARMACIES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
539.508
2141.667
2022.006
1867.971
34414.0
15081.951
6510.588
None
None
20949.785
Interest coverage
None
None
-892.621
-31177.778
-1397.01
-948.254
-65.789
0.0
0.0
0.0
Sector positioning
Liquidity ratio
20949.782023
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Excellent
In 2023, the liquidity ratio of 2N PHARMACIES (20949.78) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
0.0x2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Good
In 2023, the interest coverage of 2N PHARMACIES (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model).
Operating WCR (2023)
?
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 (2023)
?
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 (2023)
?
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
99 j
Inventory turnover (2023)
?
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 2N PHARMACIES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
0
628
-5806
100
77
108
0
0
99
Positioning of 2N PHARMACIES in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Based on 63 transactions of similar company sales
in 2023,
the value of 2N PHARMACIES is estimated at
133 163 €
(range 24 274€ - 197 603€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2023
63 tx
24k€133k€197k€
133 163 €Range: 24 274€ - 197 603€
NAF 5 année 2023
Valuation method used
Net Income Multiple
14 276 €
×
9.3x
=133 164 €
Range: 24 275€ - 197 604€
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 63 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 (Activités des sociétés holding)
Compare 2N PHARMACIES with other companies in the same sector:
The revenue of 2N PHARMACIES is not publicly disclosed (confidential accounts filed with INPI).
Is 2N PHARMACIES profitable?
Yes, 2N PHARMACIES generated a net profit of 14 k€ in 2023.
Where is the headquarters of 2N PHARMACIES ?
The headquarters of 2N PHARMACIES is located in SEIGNOSSE (40510), in the department Landes.
Where to find the tax return of 2N PHARMACIES ?
The tax return of 2N PHARMACIES 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 2N PHARMACIES operate?
2N PHARMACIES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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