PHARMACIE CENTRALE LOUPEENNE : revenue, balance sheet and financial ratios

PHARMACIE CENTRALE LOUPEENNE is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LA LOUPE (28240), this company of category PME shows in 2024 a revenue of 1.7 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 CENTRALE LOUPEENNE (SIREN 534246160)
Indicator 2024 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 659 970 € 7 507 119 € 6 831 779 € N/C 6 526 536 € 6 290 846 € N/C N/C N/C
Net income 898 730 € 518 808 € 423 309 € 655 987 € 536 561 € 404 621 € 511 768 € 459 658 € 451 433 €
EBITDA 83 290 € 707 219 € 672 509 € N/C 795 766 € 631 235 € N/C N/C N/C
Net margin 54.1% 6.9% 6.2% N/C 8.2% 6.4% N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE CENTRALE LOUPEENNE achieves revenue of 1.7 M€. Revenue is declining over the period 2020-2024 (CAGR: -28.3%). Significant drop of -78% vs 2024. After deducting consumption (1.3 M€), gross margin stands at 377 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 83 k€, representing 5.0% of revenue. Warning negative scissor effect: despite revenue change (-78%), EBITDA varies by -88%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 899 k€, i.e. 54.1% 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

1 659 970 €

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

377 299 €

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

83 290 €

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

82 458 €

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

898 730 €

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

5.0%

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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 9%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

8.735%

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

78.56%

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

-13.157%

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

-2.644

Solvency indicators evolution
PHARMACIE CENTRALE LOUPEENNE

Sector positioning

Debt ratio
8.73 2024
2023
2024
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Excellent

In 2024, the debt ratio of PHARMACIE CENTRALE LOUPEENNE (8.73) 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
78.56% 2024
2023
2024
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of PHARMACIE CENTRALE LOUPEENNE (78.6%) 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
-2.64 years 2024
2023
2024
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent

In 2024, the repayment capacity of PHARMACIE CENTRALE LOUPEENNE (-2.64) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 685.21. 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 3.6x. 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

685.209

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

3.637

Liquidity indicators evolution
PHARMACIE CENTRALE LOUPEENNE

Sector positioning

Liquidity ratio
685.21 2024
2023
2024
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Excellent +33 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE CENTRALE LOUPEENNE (685.21) 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
3.64x 2024
2023
2024
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good -7 pts over 3 years

In 2024, the interest coverage of PHARMACIE CENTRALE LOUPEENNE (3.6x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 263 days. Excellent situation: suppliers finance 229 days of the operating cycle (retail model). Overall, WCR represents 1379 days of revenue, i.e. 6.4 M€ 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

6 359 959 €

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

34 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

263 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

0 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

1379 j

WCR and payment terms evolution
PHARMACIE CENTRALE LOUPEENNE

Positioning of PHARMACIE CENTRALE LOUPEENNE 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 CENTRALE LOUPEENNE is estimated at 3 212 513 € (range 2 266 432€ - 4 753 507€). With an EBITDA of 83 290€, 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
2266k€ 3212k€ 4753k€
3 212 513 € Range: 2 266 432€ - 4 753 507€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
83 290 € × 9.2x
Estimation 769 138 €
503 820€ - 1 195 852€
Revenue Multiple 30%
1 659 970 € × 0.64x
Estimation 1 061 856 €
890 082€ - 1 337 983€
Net Income Multiple 20%
898 730 € × 14.0x
Estimation 12 546 935 €
8 737 487€ - 18 770 933€

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 CENTRALE LOUPEENNE 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 CENTRALE LOUPEENNE

What is the revenue of PHARMACIE CENTRALE LOUPEENNE ?

The revenue of PHARMACIE CENTRALE LOUPEENNE in 2024 is 1.7 M€.

Is PHARMACIE CENTRALE LOUPEENNE profitable?

Yes, PHARMACIE CENTRALE LOUPEENNE generated a net profit of 899 k€ in 2024.

Where is the headquarters of PHARMACIE CENTRALE LOUPEENNE ?

The headquarters of PHARMACIE CENTRALE LOUPEENNE is located in LA LOUPE (28240), in the department Eure-et-Loir.

Where to find the tax return of PHARMACIE CENTRALE LOUPEENNE ?

The tax return of PHARMACIE CENTRALE LOUPEENNE 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 CENTRALE LOUPEENNE operate?

PHARMACIE CENTRALE LOUPEENNE 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.