CFA 35 DES PREPARATEURS EN PHARMACIE : revenue, balance sheet and financial ratios

In 2025, CFA 35 DES PREPARATEURS EN PHARMACIE achieves revenue of 775 k€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Slight decline of -5% vs 2024. After deducting consumption (0 €), gross margin stands at 775 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 88 k€, representing 11.4% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -65%, reducing margin by 19.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 267.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.9x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 207 days. Excellent situation: suppliers finance 206 days of the operating cycle (retail model). Overall, WCR represents 5 days of revenue, i.e. 11 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.

Based on 134 transactions of similar company sales (all years), the value of CFA 35 DES PREPARATEURS EN PHARMACIE is estimated at 205 830 € (range 72 491€ - 558 411€). With an EBITDA of 88 010€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (conservative valuation). 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.