LA PHARMA CUGIER : revenue, balance sheet and financial ratios

LA PHARMA CUGIER is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in HERSIN-COUPIGNY (62530), this company of category PME shows in 2019 a revenue of 2.9 M€. 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 - LA PHARMA CUGIER (SIREN 482336203)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C 2 880 529 € 2 759 284 € N/C
Net income 101 283 € 177 927 € 188 582 € 144 571 € 219 996 € 212 664 € 172 691 € 320 235 €
EBITDA N/C N/C N/C N/C N/C 302 458 € 243 156 € N/C
Net margin N/C N/C N/C N/C N/C 7.4% 6.3% N/C

Revenue and income statement

In 2024, LA PHARMA CUGIER generates positive net income of 101 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 320 k€ -> 101 k€.

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

101 283 €

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

46.267%

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

58.722%

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

67.1%

Solvency indicators evolution
LA PHARMA CUGIER

Sector positioning

Debt ratio
46.27 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good +9 pts over 3 years

In 2024, the debt ratio of LA PHARMA CUGIER (46.27) 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
58.72% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good -5 pts over 3 years

In 2024, the financial autonomy of LA PHARMA CUGIER (58.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 308.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

308.746

Liquidity indicators evolution
LA PHARMA CUGIER

Sector positioning

Liquidity ratio
308.75 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of LA PHARMA CUGIER (308.75) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LA PHARMA CUGIER

Positioning of LA PHARMA CUGIER 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 LA PHARMA CUGIER is estimated at 1 413 985 € (range 984 677€ - 2 115 403€). 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
984k€ 1413k€ 2115k€
1 413 985 € Range: 984 677€ - 2 115 403€
NAF 5 année 2024

Valuation method used

Net Income Multiple
101 283 € × 14.0x = 1 413 986 €
Range: 984 677€ - 2 115 403€

Only this financial indicator is available for this company.

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 LA PHARMA CUGIER 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 LA PHARMA CUGIER

What is the revenue of LA PHARMA CUGIER ?

The revenue of LA PHARMA CUGIER in 2019 is 2.9 M€.

Is LA PHARMA CUGIER profitable?

Yes, LA PHARMA CUGIER generated a net profit of 101 k€ in 2024.

Where is the headquarters of LA PHARMA CUGIER ?

The headquarters of LA PHARMA CUGIER is located in HERSIN-COUPIGNY (62530), in the department Pas-de-Calais.

Where to find the tax return of LA PHARMA CUGIER ?

The tax return of LA PHARMA CUGIER 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 LA PHARMA CUGIER operate?

LA PHARMA CUGIER 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.