PHARMACIE CASTILLANES : revenue, balance sheet and financial ratios

PHARMACIE CASTILLANES is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LAROQUE D'OLMES (09600), this company of category PME shows in 2024 a revenue of 4.1 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 - PHARMACIE CASTILLANES (SIREN 477551634)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 115 200 € 3 985 898 € 3 777 691 € N/C N/C 3 072 946 € 3 052 278 € 3 089 366 € N/C
Net income 235 054 € 265 989 € 331 776 € 432 868 € 336 059 € 334 254 € 163 925 € 498 041 € 258 938 €
EBITDA 358 462 € 394 592 € 443 750 € N/C N/C 341 051 € 386 802 € 436 929 € N/C
Net margin 5.7% 6.7% 8.8% N/C N/C 10.9% 5.4% 16.1% N/C

Revenue and income statement

In 2024, PHARMACIE CASTILLANES achieves revenue of 4.1 M€. Revenue is growing positively over 9 years (CAGR: +4.2%). Vs 2023: +3%. After deducting consumption (3.0 M€), gross margin stands at 1.1 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 358 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 235 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 115 200 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 136 412 €

EBITDA (2024) ?
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

358 462 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

315 695 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

235 054 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.7%

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.079%

Financial autonomy (2024) ?
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

55.767%

Cash flow / Revenue (2024) ?
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

6.73%

Repayment capacity (2024) ?
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

4.199

Asset age ratio (2024) ?
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

59.3%

Solvency indicators evolution
PHARMACIE CASTILLANES

Sector positioning

Debt ratio
54.08 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Good

In 2024, the debt ratio of PHARMACIE CASTILLANES (54.08) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.77% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +6 pts over 3 years

In 2024, the financial autonomy of PHARMACIE CASTILLANES (55.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.2 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average

In 2024, the repayment capacity of PHARMACIE CASTILLANES (4.20) 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 321.37. 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 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

321.369

Interest coverage (2024) ?
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

2.551

Liquidity indicators evolution
PHARMACIE CASTILLANES

Sector positioning

Liquidity ratio
321.37 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Excellent +23 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE CASTILLANES (321.37) 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
2.55x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good +12 pts over 3 years

In 2024, the interest coverage of PHARMACIE CASTILLANES (2.5x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 376 k€ to permanently finance.

Operating WCR (2024) ?
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

375 512 €

Customer credit (2024) ?
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

8 j

Supplier credit (2024) ?
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

21 j

Inventory turnover (2024) ?
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

28 j

WCR in days of revenue (2024) ?
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

33 j

WCR and payment terms evolution
PHARMACIE CASTILLANES

Positioning of PHARMACIE CASTILLANES in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of PHARMACIE CASTILLANES is estimated at 3 101 135 € (range 2 203 182€ - 4 550 303€). With an EBITDA of 358 462€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
2203k€ 3101k€ 4550k€
3 101 135 € Range: 2 203 182€ - 4 550 303€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
358 462 € × 9.2x
Estimation 3 310 204 €
2 168 331€ - 5 146 686€
Revenue Multiple 30%
4 115 200 € × 0.64x
Estimation 2 632 427 €
2 206 586€ - 3 316 968€
Net Income Multiple 20%
235 054 € × 14.0x
Estimation 3 281 528 €
2 285 204€ - 4 909 353€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 CASTILLANES 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 CASTILLANES

What is the revenue of PHARMACIE CASTILLANES ?

The revenue of PHARMACIE CASTILLANES in 2024 is 4.1 M€.

Is PHARMACIE CASTILLANES profitable?

Yes, PHARMACIE CASTILLANES generated a net profit of 235 k€ in 2024.

Where is the headquarters of PHARMACIE CASTILLANES ?

The headquarters of PHARMACIE CASTILLANES is located in LAROQUE D'OLMES (09600), in the department Ariege.

Where to find the tax return of PHARMACIE CASTILLANES ?

The tax return of PHARMACIE CASTILLANES 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 CASTILLANES operate?

PHARMACIE CASTILLANES 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.