PHARMA & CIE : revenue, balance sheet and financial ratios

PHARMA & CIE is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHERBOURG-EN-COTENTIN (50100), this company of category PME shows in 2021 a revenue of 1.6 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 - PHARMA & CIE (SIREN 499913929)
Indicator 2023 2022 2021 2020 2018 2017 2016 2015 2014
Revenue N/C N/C 1 583 932 € N/C N/C N/C N/C 1 211 362 € 1 275 383 €
Net income 61 938 € 65 626 € 33 078 € 55 480 € -4 513 € 17 160 € 20 505 € 47 048 € 37 020 €
EBITDA N/C N/C 82 722 € N/C N/C N/C N/C 83 296 € 75 323 €
Net margin N/C N/C 2.1% N/C N/C N/C N/C 3.9% 2.9%

Revenue and income statement

In 2023, PHARMA & CIE generates positive net income of 62 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2023: 37 k€ -> 62 k€.

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

61 938 €

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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 220%. 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 28%. The balance between equity and debt is satisfactory.

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

219.935%

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

28.266%

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

1.6%

Solvency indicators evolution
PHARMA & CIE

Sector positioning

Debt ratio
219.94 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average

In 2023, the debt ratio of PHARMA & CIE (219.94) 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
28.27% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of PHARMA & CIE (28.3%) 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
33.38 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of PHARMA & CIE (33.38) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 291.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

291.507

Liquidity indicators evolution
PHARMA & CIE

Sector positioning

Liquidity ratio
291.51 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent

In 2023, the liquidity ratio of PHARMA & CIE (291.51) 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.

Interest coverage
22.16x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Excellent

In 2021, the interest coverage of PHARMA & CIE (22.2x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMA & CIE

Positioning of PHARMA & CIE 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 PHARMA & CIE is estimated at 730 835 € (range 444 456€ - 1 027 391€). 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
444k€ 730k€ 1027k€
730 835 € Range: 444 456€ - 1 027 391€
NAF 5 année 2023

Valuation method used

Net Income Multiple
61 938 € × 11.8x = 730 836 €
Range: 444 456€ - 1 027 391€

Only this financial indicator is available for this company.

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 PHARMA & CIE 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 PHARMA & CIE

What is the revenue of PHARMA & CIE ?

The revenue of PHARMA & CIE in 2021 is 1.6 M€.

Is PHARMA & CIE profitable?

Yes, PHARMA & CIE generated a net profit of 62 k€ in 2023.

Where is the headquarters of PHARMA & CIE ?

The headquarters of PHARMA & CIE is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.

Where to find the tax return of PHARMA & CIE ?

The tax return of PHARMA & CIE 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 PHARMA & CIE operate?

PHARMA & CIE 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.