PHARMACIE ARGENT SUR SAULDRE : revenue, balance sheet and financial ratios

PHARMACIE ARGENT SUR SAULDRE is a French company founded 30 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ARGENT-SUR-SAULDRE (18410), this company of category PME shows in 2021 a revenue of 1.7 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 - PHARMACIE ARGENT SUR SAULDRE (SIREN 402246748)
Indicator 2021 2020 2019 2018 2017
Revenue 1 685 697 € 1 577 686 € 1 465 688 € 1 457 247 € N/C
Net income 139 743 € 145 374 € 148 114 € 98 614 € 87 472 €
EBITDA 162 527 € 157 312 € 158 974 € 146 122 € N/C
Net margin 8.3% 9.2% 10.1% 6.8% N/C

Revenue and income statement

In 2021, PHARMACIE ARGENT SUR SAULDRE achieves revenue of 1.7 M€. Revenue is growing positively over 5 years (CAGR: +5.0%). Vs 2020: +7%. After deducting consumption (1.1 M€), gross margin stands at 550 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 163 k€, representing 9.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 140 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 685 697 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

550 485 €

EBITDA (2021) ?
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

162 527 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

152 079 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

139 743 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

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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 24%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 1.3 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.089%

Financial autonomy (2021) ?
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

68.623%

Cash flow / Revenue (2021) ?
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

9.063%

Repayment capacity (2021) ?
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

1.347

Asset age ratio (2021) ?
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

78.1%

Solvency indicators evolution
PHARMACIE ARGENT SUR SAULDRE

Sector positioning

Debt ratio
24.09 2021
2019
2020
2021
Q1: 29.03
Med: 85.52
Q3: 208.44
Excellent

In 2021, the debt ratio of PHARMACIE ARGENT SUR SAULDRE (24.09) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
68.62% 2021
2019
2020
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Excellent

In 2021, the financial autonomy of PHARMACIE ARGENT SUR SAULDRE (68.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.35 years 2021
2019
2020
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Good

In 2021, the repayment capacity of PHARMACIE ARGENT SUR SAULDRE (1.35) 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 198.52. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

198.521

Interest coverage (2021) ?
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

3.783

Liquidity indicators evolution
PHARMACIE ARGENT SUR SAULDRE

Sector positioning

Liquidity ratio
198.52 2021
2019
2020
2021
Q1: 139.2
Med: 190.68
Q3: 259.62
Good +13 pts over 3 years

In 2021, the liquidity ratio of PHARMACIE ARGENT SUR SAULDRE (198.52) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.78x 2021
2019
2020
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Good +10 pts over 3 years

In 2021, the interest coverage of PHARMACIE ARGENT SUR SAULDRE (3.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 439 k€ to permanently finance.

Operating WCR (2021) ?
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

439 293 €

Customer credit (2021) ?
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

6 j

Supplier credit (2021) ?
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 (2021) ?
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

38 j

WCR in days of revenue (2021) ?
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

94 j

WCR and payment terms evolution
PHARMACIE ARGENT SUR SAULDRE

Positioning of PHARMACIE ARGENT SUR SAULDRE 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 2021, the value of PHARMACIE ARGENT SUR SAULDRE is estimated at 1 295 907 € (range 985 277€ - 1 852 288€). With an EBITDA of 162 527€, the sector multiple of 7.7x 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 2021
220 transactions
985k€ 1295k€ 1852k€
1 295 907 € Range: 985 277€ - 1 852 288€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
162 527 € × 7.7x
Estimation 1 254 748 €
1 013 382€ - 1 884 095€
Revenue Multiple 30%
1 685 697 € × 0.69x
Estimation 1 159 838 €
908 168€ - 1 383 476€
Net Income Multiple 20%
139 743 € × 11.5x
Estimation 1 602 910 €
1 030 679€ - 2 475 993€

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 PHARMACIE ARGENT SUR SAULDRE 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 PHARMACIE ARGENT SUR SAULDRE

What is the revenue of PHARMACIE ARGENT SUR SAULDRE ?

The revenue of PHARMACIE ARGENT SUR SAULDRE in 2021 is 1.7 M€.

Is PHARMACIE ARGENT SUR SAULDRE profitable?

Yes, PHARMACIE ARGENT SUR SAULDRE generated a net profit of 140 k€ in 2021.

Where is the headquarters of PHARMACIE ARGENT SUR SAULDRE ?

The headquarters of PHARMACIE ARGENT SUR SAULDRE is located in ARGENT-SUR-SAULDRE (18410), in the department Cher.

Where to find the tax return of PHARMACIE ARGENT SUR SAULDRE ?

The tax return of PHARMACIE ARGENT SUR SAULDRE 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 PHARMACIE ARGENT SUR SAULDRE operate?

PHARMACIE ARGENT SUR SAULDRE 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.