PHARMACIE CORNUEL : revenue, balance sheet and financial ratios

PHARMACIE CORNUEL is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHATEAUNEUF-LES-MARTIGUES (13220), this company of category PME shows in 2019 a revenue of 1.6 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 CORNUEL (SIREN 505377358)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 614 932 € 1 693 538 € 1 579 841 € 1 688 401 €
Net income 32 198 € 17 230 € 44 826 € 34 000 € 20 499 € 46 642 € 47 753 € 36 604 € 31 227 €
EBITDA N/C N/C N/C N/C N/C 85 627 € 113 090 € 119 052 € 90 720 €
Net margin N/C N/C N/C N/C N/C 2.9% 2.8% 2.3% 1.8%

Revenue and income statement

In 2025, PHARMACIE CORNUEL generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 31 k€ -> 32 k€.

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

32 198 €

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

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

69.291%

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

26.675%

Asset age ratio (2025) ?
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

1.5%

Solvency indicators evolution
PHARMACIE CORNUEL

Sector positioning

Debt ratio
69.29 2025
2022
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of PHARMACIE CORNUEL (69.29) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
26.68% 2025
2022
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE CORNUEL (26.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 24.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

24.586

Liquidity indicators evolution
PHARMACIE CORNUEL

Sector positioning

Liquidity ratio
24.59 2025
2022
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch

In 2025, the liquidity ratio of PHARMACIE CORNUEL (24.59) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
PHARMACIE CORNUEL

Positioning of PHARMACIE CORNUEL 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 CORNUEL is estimated at 511 469 € (range 347 085€ - 802 565€). 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
347k€ 511k€ 802k€
511 469 € Range: 347 085€ - 802 565€
NAF 5 année 2025

Valuation method used

Net Income Multiple
32 198 € × 15.9x = 511 469 €
Range: 347 085€ - 802 565€

Only this financial indicator is available for this company.

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 CORNUEL 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 CORNUEL

What is the revenue of PHARMACIE CORNUEL ?

The revenue of PHARMACIE CORNUEL in 2019 is 1.6 M€.

Is PHARMACIE CORNUEL profitable?

Yes, PHARMACIE CORNUEL generated a net profit of 32 k€ in 2025.

Where is the headquarters of PHARMACIE CORNUEL ?

The headquarters of PHARMACIE CORNUEL is located in CHATEAUNEUF-LES-MARTIGUES (13220), in the department Bouches-du-Rhone.

Where to find the tax return of PHARMACIE CORNUEL ?

The tax return of PHARMACIE CORNUEL 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 CORNUEL operate?

PHARMACIE CORNUEL 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.