EURL C.G. PHARMA : revenue, balance sheet and financial ratios

EURL C.G. PHARMA is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2018 a revenue of 702 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - EURL C.G. PHARMA (SIREN 530125228)
Indicator 2020 2019 2018 2017 2016
Revenue N/C N/C 702 302 € 774 037 € 848 425 €
Net income 21 984 € 10 564 € 16 538 € 8 794 € 5 921 €
EBITDA N/C N/C 75 423 € 71 884 € 30 244 €
Net margin N/C N/C 2.4% 1.1% 0.7%

Revenue and income statement

In 2020, EURL C.G. PHARMA generates positive net income of 22 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2020: 6 k€ -> 22 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 984 €

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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 195%. 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 31%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

194.888%

Financial autonomy (2020) ?
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

31.028%

Asset age ratio (2020) ?
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

62.4%

Solvency indicators evolution
EURL C.G. PHARMA

Sector positioning

Debt ratio
194.89 2020
2018
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Average

In 2020, the debt ratio of EURL C.G. PHARMA (194.89) 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
31.03% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Average -6 pts over 3 years

In 2020, the financial autonomy of EURL C.G. PHARMA (31.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.83 years 2018
2018
Q1: 1.86 years
Med: 5.41 years
Q3: 9.79 years
Average

In 2018, the repayment capacity of EURL C.G. PHARMA (7.83) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 280.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

280.364

Liquidity indicators evolution
EURL C.G. PHARMA

Sector positioning

Liquidity ratio
280.36 2020
2018
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Excellent

In 2020, the liquidity ratio of EURL C.G. PHARMA (280.36) 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
7.92x 2018
2018
Q1: 1.93x
Med: 6.3x
Q3: 12.69x
Good

In 2018, the interest coverage of EURL C.G. PHARMA (7.9x) 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.

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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
EURL C.G. PHARMA

Positioning of EURL C.G. PHARMA in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of EURL C.G. PHARMA is estimated at 310 692 € (range 207 165€ - 419 207€). 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 2020
180 transactions
207k€ 310k€ 419k€
310 692 € Range: 207 165€ - 419 207€
NAF 5 année 2020

Valuation method used

Net Income Multiple
21 984 € × 14.1x = 310 692 €
Range: 207 165€ - 419 208€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 EURL C.G. PHARMA 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 EURL C.G. PHARMA

What is the revenue of EURL C.G. PHARMA ?

The revenue of EURL C.G. PHARMA in 2018 is 702 k€.

Is EURL C.G. PHARMA profitable?

Yes, EURL C.G. PHARMA generated a net profit of 22 k€ in 2020.

Where is the headquarters of EURL C.G. PHARMA ?

The headquarters of EURL C.G. PHARMA is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of EURL C.G. PHARMA ?

The tax return of EURL C.G. PHARMA 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 EURL C.G. PHARMA operate?

EURL C.G. PHARMA 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.