PHARMACIE BALLIGNY : revenue, balance sheet and financial ratios

PHARMACIE BALLIGNY is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LA NEUVILLE-ROY (60190), this company of category PME shows in 2025 a revenue of 1.4 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 - PHARMACIE BALLIGNY (SIREN 483540654)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 390 882 € 1 342 056 € 1 361 446 € 1 281 835 € 1 206 382 € 1 206 873 € 1 174 834 € 1 187 805 € 1 258 680 € 1 283 396 €
Net income 71 815 € 71 332 € 76 622 € 89 812 € 86 002 € 96 346 € 119 202 € 91 417 € 85 144 € 90 593 €
EBITDA 91 606 € 92 272 € 101 072 € 120 234 € 116 882 € 123 796 € 158 872 € 134 975 € 136 170 € 143 471 €
Net margin 5.2% 5.3% 5.6% 7.0% 7.1% 8.0% 10.1% 7.7% 6.8% 7.1%

Revenue and income statement

In 2025, PHARMACIE BALLIGNY achieves revenue of 1.4 M€. Revenue is growing positively over 10 years (CAGR: +0.9%). Vs 2024: +4%. After deducting consumption (973 k€), gross margin stands at 418 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 92 k€, representing 6.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 390 882 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

417 781 €

EBITDA (2025) ?
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

91 606 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

88 275 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

71 815 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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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 1%. 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 93%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.76%

Financial autonomy (2025) ?
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

93.44%

Cash flow / Revenue (2025) ?
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

5.434%

Repayment capacity (2025) ?
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

0.136

Solvency indicators evolution
PHARMACIE BALLIGNY

Sector positioning

Debt ratio
0.76 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Excellent

In 2025, the debt ratio of PHARMACIE BALLIGNY (0.76) 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
93.44% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Excellent +17 pts over 3 years

In 2025, the financial autonomy of PHARMACIE BALLIGNY (93.4%) 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
0.14 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent

In 2025, the repayment capacity of PHARMACIE BALLIGNY (0.14) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-10 days): operations structurally generate cash. Over 2016-2025, WCR increased by +44%, requiring additional financing.

Operating WCR (2025) ?
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

-37 818 €

Customer credit (2025) ?
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 (2025) ?
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

16 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

-10 j

WCR and payment terms evolution
PHARMACIE BALLIGNY

Positioning of PHARMACIE BALLIGNY in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of PHARMACIE BALLIGNY is estimated at 834 980 € (range 519 698€ - 1 164 858€). With an EBITDA of 91 606€, 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.

Estimated enterprise value 2025
277 transactions
519k€ 834k€ 1164k€
834 980 € Range: 519 698€ - 1 164 858€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
91 606 € × 7.7x
Estimation 707 226 €
356 651€ - 1 029 574€
Revenue Multiple 30%
1 390 882 € × 0.61x
Estimation 844 031 €
621 812€ - 973 536€
Net Income Multiple 20%
71 815 € × 15.9x
Estimation 1 140 790 €
774 145€ - 1 790 056€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 BALLIGNY 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 BALLIGNY

What is the revenue of PHARMACIE BALLIGNY ?

The revenue of PHARMACIE BALLIGNY in 2025 is 1.4 M€.

Is PHARMACIE BALLIGNY profitable?

Yes, PHARMACIE BALLIGNY generated a net profit of 72 k€ in 2025.

Where is the headquarters of PHARMACIE BALLIGNY ?

The headquarters of PHARMACIE BALLIGNY is located in LA NEUVILLE-ROY (60190), in the department Oise.

Where to find the tax return of PHARMACIE BALLIGNY ?

The tax return of PHARMACIE BALLIGNY 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 BALLIGNY operate?

PHARMACIE BALLIGNY 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.