PHARMACIE BRIOT : revenue, balance sheet and financial ratios

PHARMACIE BRIOT is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75011), this company of category PME shows in 2021 a revenue of 3.3 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 BRIOT (SIREN 531529808)
Indicator 2021 2020 2019 2018 2017
Revenue 3 272 203 € 3 220 014 € 3 145 838 € 3 673 709 € 3 156 003 €
Net income -326 168 € 755 906 € 163 195 € -1 348 322 € 197 102 €
EBITDA 354 163 € 482 773 € 335 654 € 228 571 € 369 376 €
Net margin -10.0% 23.5% 5.2% -36.7% 6.2%

Revenue and income statement

In 2021, PHARMACIE BRIOT achieves revenue of 3.3 M€. Revenue is growing positively over 5 years (CAGR: +0.9%). Vs 2020: +2%. After deducting consumption (2.4 M€), gross margin stands at 836 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 354 k€, representing 10.8% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -27%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -326 k€ (-10.0% of revenue), which will impact equity.

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

3 272 203 €

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

836 260 €

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

354 163 €

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

986 736 €

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

-326 168 €

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

10.8%

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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 -1269%. 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 -7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.9% 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

-1268.853%

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

-7.036%

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

6.862%

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

15.18

Solvency indicators evolution
PHARMACIE BRIOT

Sector positioning

Debt ratio
-1268.85 2021
2019
2020
2021
Q1: 29.04
Med: 85.54
Q3: 208.43
Excellent

In 2021, the debt ratio of PHARMACIE BRIOT (-1268.85) 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
-7.04% 2021
2019
2020
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Watch

In 2021, the financial autonomy of PHARMACIE BRIOT (-7.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
15.18 years 2021
2019
2020
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of PHARMACIE BRIOT (15.18) 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 553.92. 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 43.6x. Operating income very largely covers interest expenses: high safety margin.

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

553.924

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

43.601

Liquidity indicators evolution
PHARMACIE BRIOT

Sector positioning

Liquidity ratio
553.92 2021
2019
2020
2021
Q1: 139.2
Med: 190.68
Q3: 259.61
Excellent +56 pts over 3 years

In 2021, the liquidity ratio of PHARMACIE BRIOT (553.92) 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
43.6x 2021
2019
2020
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Excellent

In 2021, the interest coverage of PHARMACIE BRIOT (43.6x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 329 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2017-2021, WCR increased by +235%, requiring additional financing.

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

2 987 325 €

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

2 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

10 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

0 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

329 j

WCR and payment terms evolution
PHARMACIE BRIOT

Positioning of PHARMACIE BRIOT 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 BRIOT is estimated at 2 553 175 € (range 2 041 251€ - 3 573 101€). With an EBITDA of 354 163€, 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
2041k€ 2553k€ 3573k€
2 553 175 € Range: 2 041 251€ - 3 573 101€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
354 163 € × 7.7x
Estimation 2 734 224 €
2 208 264€ - 4 105 636€
Revenue Multiple 30%
3 272 203 € × 0.69x
Estimation 2 251 428 €
1 762 897€ - 2 685 545€

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 BRIOT 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 BRIOT

What is the revenue of PHARMACIE BRIOT ?

The revenue of PHARMACIE BRIOT in 2021 is 3.3 M€.

Is PHARMACIE BRIOT profitable?

PHARMACIE BRIOT recorded a net loss in 2021.

Where is the headquarters of PHARMACIE BRIOT ?

The headquarters of PHARMACIE BRIOT is located in PARIS (75011), in the department Paris.

Where to find the tax return of PHARMACIE BRIOT ?

The tax return of PHARMACIE BRIOT 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 BRIOT operate?

PHARMACIE BRIOT 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.