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PHARMACIE CHARNAY : revenue, balance sheet and financial ratios

PHARMACIE CHARNAY is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-DIZIER-MASBARAUD (23400), this company of category PME shows in 2022 a revenue of 1.0 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 CHARNAY (SIREN 793199563)
Indicator 2024 2022 2021 2020 2019 2018
Revenue N/C 1 002 323 € N/C N/C N/C N/C
Net income 81 382 € 106 462 € 98 247 € 114 498 € 116 519 € 92 013 €
EBITDA N/C 143 214 € N/C N/C N/C N/C
Net margin N/C 10.6% N/C N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE CHARNAY generates positive net income of 81 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 92 k€ -> 81 k€.

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

81 382 €

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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 10%. 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 85%. 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

10.282%

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

84.952%

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

29.1%

Solvency indicators evolution
PHARMACIE CHARNAY

Sector positioning

Debt ratio
10.28 2024
2021
2022
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Excellent

In 2024, the debt ratio of PHARMACIE CHARNAY (10.28) 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
84.95% 2024
2021
2022
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of PHARMACIE CHARNAY (85.0%) 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
1.44 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good

In 2022, the repayment capacity of PHARMACIE CHARNAY (1.44) 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 612.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

612.965

Liquidity indicators evolution
PHARMACIE CHARNAY

Sector positioning

Liquidity ratio
612.97 2024
2021
2022
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of PHARMACIE CHARNAY (612.97) 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
2.01x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of PHARMACIE CHARNAY (2.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 388 days. Excellent situation: suppliers finance 360 days of the operating cycle (retail model).

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

0 €

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

28 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

388 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 and payment terms evolution
PHARMACIE CHARNAY

Positioning of PHARMACIE CHARNAY 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 CHARNAY is estimated at 1 136 152 € (range 791 198€ - 1 699 749€). 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
791k€ 1136k€ 1699k€
1 136 152 € Range: 791 198€ - 1 699 749€
NAF 5 année 2024

Valuation method used

Net Income Multiple
81 382 € × 14.0x = 1 136 153 €
Range: 791 199€ - 1 699 750€

Only this financial indicator is available for this company.

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 CHARNAY 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 CHARNAY

What is the revenue of PHARMACIE CHARNAY ?

The revenue of PHARMACIE CHARNAY in 2022 is 1.0 M€.

Is PHARMACIE CHARNAY profitable?

Yes, PHARMACIE CHARNAY generated a net profit of 81 k€ in 2024.

Where is the headquarters of PHARMACIE CHARNAY ?

The headquarters of PHARMACIE CHARNAY is located in SAINT-DIZIER-MASBARAUD (23400), in the department Creuse.

Where to find the tax return of PHARMACIE CHARNAY ?

The tax return of PHARMACIE CHARNAY 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 CHARNAY operate?

PHARMACIE CHARNAY 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.