Employees: 03 (2023.0)Legal category: 5485Size: PMECreation date: 2011-05-30 (14 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: LOOS-EN-GOHELLE (62750), Pas-de-Calais
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHARMACIE COUSIN : revenue, balance sheet and financial ratios
PHARMACIE COUSIN is a French company
founded 14 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in LOOS-EN-GOHELLE (62750),
this company of category PME
shows in 2023 a revenue of 3.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHARMACIE COUSIN (SIREN 532671187)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
3 692 572 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
138 756 €
172 439 €
229 210 €
300 829 €
239 759 €
173 165 €
207 369 €
196 808 €
229 632 €
EBITDA
N/C
N/C
336 441 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
6.2%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, PHARMACIE COUSIN generates positive net income of 139 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 230 k€ -> 139 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
138 756 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
4.824%
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
82.768%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
112.469
84.422
71.86
62.886
39.701
23.287
17.513
6.285
4.824
Financial autonomy
41.121
47.55
49.701
53.45
62.47
70.082
73.839
80.439
82.768
Repayment capacity
None
None
None
None
None
None
1.446
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
7.094%
None%
None%
Sector positioning
Debt ratio
4.822025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Excellent
In 2025, the debt ratio of PHARMACIE COUSIN (4.82) 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
82.77%2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Excellent+9 pts over 3 years
In 2025, the financial autonomy of PHARMACIE COUSIN (82.8%) 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
1.45 years2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Good
In 2023, the repayment capacity of PHARMACIE COUSIN (1.45) 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 208.00. 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
208.005
Liquidity indicators evolution PHARMACIE COUSIN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
161.243
176.731
155.028
151.731
0.0
0.0
0.0
166.505
208.005
Interest coverage
None
None
None
None
None
None
1.363
None
None
Sector positioning
Liquidity ratio
208.02025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good+56 pts over 3 years
In 2025, the liquidity ratio of PHARMACIE COUSIN (208.00) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
1.36x2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average
In 2023, the interest coverage of PHARMACIE COUSIN (1.4x) 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.
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 COUSIN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
-104 057 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
0
0
0
0
0
36
0
0
Positioning of PHARMACIE COUSIN 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 COUSIN is estimated at
2 204 155 €
(range 1 495 750€ - 3 458 623€).
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 value2025
277 transactions
1495k€2204k€3458k€
2 204 155 €Range: 1 495 750€ - 3 458 623€
NAF 5 année 2025
Valuation method used
Net Income Multiple
138 756 €
×
15.9x
=2 204 156 €
Range: 1 495 750€ - 3 458 624€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 COUSIN with other companies in the same sector:
The revenue of PHARMACIE COUSIN in 2023 is 3.7 M€.
Is PHARMACIE COUSIN profitable?
Yes, PHARMACIE COUSIN generated a net profit of 139 k€ in 2025.
Where is the headquarters of PHARMACIE COUSIN ?
The headquarters of PHARMACIE COUSIN is located in LOOS-EN-GOHELLE (62750), in the department Pas-de-Calais.
Where to find the tax return of PHARMACIE COUSIN ?
The tax return of PHARMACIE COUSIN 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 COUSIN operate?
PHARMACIE COUSIN 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.
Item evolution
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