LA PHARMACIE DE LA FONTAINE : revenue, balance sheet and financial ratios

LA PHARMACIE DE LA FONTAINE is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in NIMES (30900), this company of category PME shows in 2023 a revenue of 1.9 M€. 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 - LA PHARMACIE DE LA FONTAINE (SIREN 490806148)
Indicator 2023 2022 2021 2020 2019
Revenue 1 911 351 € 1 718 251 € 1 493 753 € 1 421 872 € 1 387 286 €
Net income 67 121 € 67 322 € 66 615 € 4 751 € 56 332 €
EBITDA 106 131 € 108 399 € 110 155 € 65 724 € 110 832 €
Net margin 3.5% 3.9% 4.5% 0.3% 4.1%

Revenue and income statement

In 2023, LA PHARMACIE DE LA FONTAINE achieves revenue of 1.9 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2022, growth of +11% (1.7 M€ -> 1.9 M€). After deducting consumption (1.5 M€), gross margin stands at 428 k€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 106 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 911 351 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

428 140 €

EBITDA (2023) ?
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

106 131 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

107 465 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

67 121 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 3610%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3609.898%

Financial autonomy (2023) ?
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

2.016%

Cash flow / Revenue (2023) ?
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

3.332%

Repayment capacity (2023) ?
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

17.064

Asset age ratio (2023) ?
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

49.1%

Solvency indicators evolution
LA PHARMACIE DE LA FONTAINE

Sector positioning

Debt ratio
3609.9 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Watch +50 pts over 3 years

In 2023, the debt ratio of LA PHARMACIE DE LA FONTAINE (3609.90) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.02% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of LA PHARMACIE DE LA FONTAINE (2.0%) 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
17.06 years 2023
2021
2022
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Watch

In 2023, the repayment capacity of LA PHARMACIE DE LA FONTAINE (17.06) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 61.64. 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 23.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

61.638

Interest coverage (2023) ?
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

23.414

Liquidity indicators evolution
LA PHARMACIE DE LA FONTAINE

Sector positioning

Liquidity ratio
61.64 2023
2021
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Watch

In 2023, the liquidity ratio of LA PHARMACIE DE LA FONTAINE (61.64) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
23.41x 2023
2021
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excellent

In 2023, the interest coverage of LA PHARMACIE DE LA FONTAINE (23.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-19 days): operations structurally generate cash. Over 2019-2023, WCR increased by +38%, requiring additional financing.

Operating WCR (2023) ?
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

-101 130 €

Customer credit (2023) ?
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

4 j

Supplier credit (2023) ?
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

15 j

Inventory turnover (2023) ?
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

30 j

WCR in days of revenue (2023) ?
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

-19 j

WCR and payment terms evolution
LA PHARMACIE DE LA FONTAINE

Positioning of LA PHARMACIE DE LA FONTAINE in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of LA PHARMACIE DE LA FONTAINE is estimated at 1 081 751 € (range 697 451€ - 1 384 839€). With an EBITDA of 106 131€, the sector multiple of 10.0x is applied. The price/revenue ratio is 0.69x (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 2023
220 transactions
697k€ 1081k€ 1384k€
1 081 751 € Range: 697 451€ - 1 384 839€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
106 131 € × 10.0x
Estimation 1 056 631 €
633 875€ - 1 347 449€
Revenue Multiple 30%
1 911 351 € × 0.69x
Estimation 1 316 793 €
947 283€ - 1 628 141€
Net Income Multiple 20%
67 121 € × 11.8x
Estimation 791 993 €
481 649€ - 1 113 364€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 PHARMACIE DE LA FONTAINE 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 PHARMACIE DE LA FONTAINE

What is the revenue of LA PHARMACIE DE LA FONTAINE ?

The revenue of LA PHARMACIE DE LA FONTAINE in 2023 is 1.9 M€.

Is LA PHARMACIE DE LA FONTAINE profitable?

Yes, LA PHARMACIE DE LA FONTAINE generated a net profit of 67 k€ in 2023.

Where is the headquarters of LA PHARMACIE DE LA FONTAINE ?

The headquarters of LA PHARMACIE DE LA FONTAINE is located in NIMES (30900), in the department Gard.

Where to find the tax return of LA PHARMACIE DE LA FONTAINE ?

The tax return of LA PHARMACIE DE LA FONTAINE 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 PHARMACIE DE LA FONTAINE operate?

LA PHARMACIE DE LA FONTAINE 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.