GRANDE PHARMACIE D'AUBENAS : revenue, balance sheet and financial ratios

GRANDE PHARMACIE D'AUBENAS is a French company founded 6 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in AUBENAS (07200), this company of category PME shows in 2024 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GRANDE PHARMACIE D'AUBENAS (SIREN 851456962)
Indicator 2024 2023 2022 2021 2020
Revenue 4 371 466 € N/C N/C 2 623 470 € 1 699 015 €
Net income 298 275 € 219 478 € 423 749 € 104 954 € 24 102 €
EBITDA 503 812 € N/C N/C 238 944 € 77 360 €
Net margin 6.8% N/C N/C 4.0% 1.4%

Revenue and income statement

In 2024, GRANDE PHARMACIE D'AUBENAS achieves revenue of 4.4 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.7%. After deducting consumption (3.2 M€), gross margin stands at 1.2 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 504 k€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 298 k€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 371 466 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 193 299 €

EBITDA (2024) ?
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

503 812 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

426 620 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

298 275 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.5%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

71.008%

Financial autonomy (2024) ?
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

47.419%

Cash flow / Revenue (2024) ?
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

9.085%

Repayment capacity (2024) ?
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

2.356

Asset age ratio (2024) ?
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

49.2%

Solvency indicators evolution
GRANDE PHARMACIE D'AUBENAS

Sector positioning

Debt ratio
71.01 2024
2022
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Average

In 2024, the debt ratio of GRANDE PHARMACIE D'AUBENAS (71.01) 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
47.42% 2024
2022
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Average +6 pts over 3 years

In 2024, the financial autonomy of GRANDE PHARMACIE D'AUBENAS (47.4%) 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
2.36 years 2024
2024
Q1: 0.52 years
Med: 3.18 years
Q3: 7.6 years
Good

In 2024, the repayment capacity of GRANDE PHARMACIE D'AUBENAS (2.36) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 144.58. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

144.578

Interest coverage (2024) ?
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

1.603

Liquidity indicators evolution
GRANDE PHARMACIE D'AUBENAS

Sector positioning

Liquidity ratio
144.58 2024
2022
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Average

In 2024, the liquidity ratio of GRANDE PHARMACIE D'AUBENAS (144.58) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.6x 2024
2024
Q1: 0.0x
Med: 2.34x
Q3: 7.73x
Average

In 2024, the interest coverage of GRANDE PHARMACIE D'AUBENAS (1.6x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 401 k€ to permanently finance. Over 2020-2024, WCR increased by +126%, requiring additional financing.

Operating WCR (2024) ?
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

401 126 €

Customer credit (2024) ?
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

5 j

Supplier credit (2024) ?
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

44 j

Inventory turnover (2024) ?
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

33 j

WCR in days of revenue (2024) ?
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

33 j

WCR and payment terms evolution
GRANDE PHARMACIE D'AUBENAS

Positioning of GRANDE PHARMACIE D'AUBENAS in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of GRANDE PHARMACIE D'AUBENAS is estimated at 3 997 951 € (range 2 806 942€ - 5 919 803€). With an EBITDA of 503 812€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (in line with sector norms). 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 2024
225 transactions
2806k€ 3997k€ 5919k€
3 997 951 € Range: 2 806 942€ - 5 919 803€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
503 812 € × 9.2x
Estimation 4 652 433 €
3 047 551€ - 7 233 576€
Revenue Multiple 30%
4 371 466 € × 0.64x
Estimation 2 796 357 €
2 343 997€ - 3 523 525€
Net Income Multiple 20%
298 275 € × 14.0x
Estimation 4 164 140 €
2 899 841€ - 6 229 791€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 GRANDE PHARMACIE D'AUBENAS 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 GRANDE PHARMACIE D'AUBENAS

What is the revenue of GRANDE PHARMACIE D'AUBENAS ?

The revenue of GRANDE PHARMACIE D'AUBENAS in 2024 is 4.4 M€.

Is GRANDE PHARMACIE D'AUBENAS profitable?

Yes, GRANDE PHARMACIE D'AUBENAS generated a net profit of 298 k€ in 2024.

Where is the headquarters of GRANDE PHARMACIE D'AUBENAS ?

The headquarters of GRANDE PHARMACIE D'AUBENAS is located in AUBENAS (07200), in the department Ardeche.

Where to find the tax return of GRANDE PHARMACIE D'AUBENAS ?

The tax return of GRANDE PHARMACIE D'AUBENAS 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 GRANDE PHARMACIE D'AUBENAS operate?

GRANDE PHARMACIE D'AUBENAS 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.