GRANDE PHARMACIE DE ROSNY II : revenue, balance sheet and financial ratios

In 2025, GRANDE PHARMACIE DE ROSNY II achieves revenue of 25.0 M€. Revenue is growing positively over 4 years (CAGR: +4.4%). Vs 2024: +8%. After deducting consumption (15.9 M€), gross margin stands at 9.1 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.7 M€, representing 15.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.5 M€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 182%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 254.76. 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 9.3x. 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 93 days of revenue, i.e. 6.5 M€ to permanently finance. Over 2016-2025, WCR increased by +51%, requiring additional financing.

Based on 277 transactions of similar company sales in 2025, the value of GRANDE PHARMACIE DE ROSNY II is estimated at 27 017 603 € (range 16 079 054€ - 38 864 365€). With an EBITDA of 3 744 678€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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.