GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS : revenue, balance sheet and financial ratios

GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS is a French company founded 15 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in TORCY (77200), this company of category PME shows in 2018 a revenue of 370 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 - GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS (SIREN 523319028)
Indicator 2018 2017 2016 2015
Revenue 369 687 € 427 732 € 574 995 € 437 487 €
Net income -60 043 € 59 834 € 90 301 € 34 903 €
EBITDA -47 292 € 103 406 € 125 990 € 41 665 €
Net margin -16.2% 14.0% 15.7% 8.0%

Revenue and income statement

In 2018, GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS achieves revenue of 370 k€. Revenue is declining over the period 2015-2018 (CAGR: -5.5%). Significant drop of -14% vs 2017. After deducting consumption (0 €), gross margin stands at 370 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 -47 k€, representing -12.8% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -146%, reducing margin by 37.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -60 k€ (-16.2% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

369 687 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

369 687 €

EBITDA (2018) ?
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

-47 292 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-49 021 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-60 043 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.8%

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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 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.044%

Financial autonomy (2018) ?
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

72.454%

Cash flow / Revenue (2018) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-15.784%

Repayment capacity (2018) ?
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

-0.005

Asset age ratio (2018) ?
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

10.5%

Solvency indicators evolution
GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS

Sector positioning

Debt ratio
0.04 2018
2016
2017
2018
Q1: 0.0
Med: 5.32
Q3: 47.6
Good

In 2018, the debt ratio of GFC PHARMA GROUPEMENT FRA... (0.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.45% 2018
2016
2017
2018
Q1: 9.67%
Med: 35.13%
Q3: 64.11%
Excellent

In 2018, the financial autonomy of GFC PHARMA GROUPEMENT FRA... (72.5%) 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
-0.01 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.91 years
Excellent -25 pts over 3 years

In 2018, the repayment capacity of GFC PHARMA GROUPEMENT FRA... (-0.01) 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 360.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

360.952

Interest coverage (2018) ?
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

-2.161

Liquidity indicators evolution
GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS

Sector positioning

Liquidity ratio
360.95 2018
2016
2017
2018
Q1: 123.26
Med: 203.4
Q3: 388.73
Good

In 2018, the liquidity ratio of GFC PHARMA GROUPEMENT FRA... (360.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-2.16x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.51x
Average -39 pts over 3 years

In 2018, the interest coverage of GFC PHARMA GROUPEMENT FRA... (-2.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 417 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 378 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 337 days of revenue, i.e. 346 k€ to permanently finance.

Operating WCR (2018) ?
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

345 620 €

Customer credit (2018) ?
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

417 j

Supplier credit (2018) ?
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

39 j

Inventory turnover (2018) ?
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 in days of revenue (2018) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

337 j

WCR and payment terms evolution
GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS

Positioning of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS is estimated at 117 836 € (range 58 711€ - 224 689€). The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
50 tx
58k€ 117k€ 224k€
117 836 € Range: 58 711€ - 224 689€
NAF 5 all-time

Valuation method used

Revenue Multiple
369 687 € × 0.32x = 117 837 €
Range: 58 711€ - 224 689€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS

What is the revenue of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS ?

The revenue of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS in 2018 is 370 k€.

Is GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS profitable?

GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS recorded a net loss in 2018.

Where is the headquarters of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS ?

The headquarters of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS is located in TORCY (77200), in the department Seine-et-Marne.

Where to find the tax return of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS ?

The tax return of GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS 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 GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS operate?

GFC PHARMA GROUPEMENT FRANCO CAMBODGIEN DES PHARMACIENS operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.