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PHARMACIE DALAYRAC : revenue, balance sheet and financial ratios

PHARMACIE DALAYRAC is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FONTENAY-SOUS-BOIS (94120), this company of category PME shows in 2022 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE DALAYRAC (SIREN 797454774)
Indicator 2022 2021 2020 2019 2015
Revenue 2 998 959 € N/C N/C N/C N/C
Net income 220 007 € 155 582 € 97 480 € -1 001 € 118 490 €
EBITDA 211 523 € N/C N/C N/C N/C
Net margin 7.3% N/C N/C N/C N/C

Revenue and income statement

In 2022, PHARMACIE DALAYRAC achieves revenue of 3.0 M€. After deducting consumption (2.0 M€), gross margin stands at 1.0 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 212 k€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 220 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 998 959 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 045 789 €

EBITDA (2022) ?
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

211 523 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

289 930 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

220 007 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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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 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

130.104%

Financial autonomy (2022) ?
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

35.691%

Cash flow / Revenue (2022) ?
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

8.186%

Repayment capacity (2022) ?
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

5.271

Asset age ratio (2022) ?
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

28.4%

Solvency indicators evolution
PHARMACIE DALAYRAC

Sector positioning

Debt ratio
130.1 2022
2020
2021
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Average -12 pts over 3 years

In 2022, the debt ratio of PHARMACIE DALAYRAC (130.10) 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
35.69% 2022
2020
2021
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Average +8 pts over 3 years

In 2022, the financial autonomy of PHARMACIE DALAYRAC (35.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.27 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of PHARMACIE DALAYRAC (5.27) 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 164.22. 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 13.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

164.218

Interest coverage (2022) ?
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

13.359

Liquidity indicators evolution
PHARMACIE DALAYRAC

Sector positioning

Liquidity ratio
164.22 2022
2020
2021
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Average

In 2022, the liquidity ratio of PHARMACIE DALAYRAC (164.22) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
13.36x 2022
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Excellent

In 2022, the interest coverage of PHARMACIE DALAYRAC (13.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 54 days of revenue, i.e. 447 k€ to permanently finance.

Operating WCR (2022) ?
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

447 205 €

Customer credit (2022) ?
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

11 j

Supplier credit (2022) ?
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

58 j

Inventory turnover (2022) ?
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

38 j

WCR in days of revenue (2022) ?
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

54 j

WCR and payment terms evolution
PHARMACIE DALAYRAC

Positioning of PHARMACIE DALAYRAC in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of PHARMACIE DALAYRAC is estimated at 2 233 254 € (range 1 672 886€ - 3 171 119€). With an EBITDA of 211 523€, the sector multiple of 9.3x is applied. The price/revenue ratio is 0.81x (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 2022
215 transactions
1672k€ 2233k€ 3171k€
2 233 254 € Range: 1 672 886€ - 3 171 119€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
211 523 € × 9.3x
Estimation 1 974 409 €
1 457 334€ - 2 993 120€
Revenue Multiple 30%
2 998 959 € × 0.81x
Estimation 2 427 691 €
1 987 311€ - 2 993 469€
Net Income Multiple 20%
220 007 € × 11.8x
Estimation 2 588 714 €
1 740 130€ - 3 882 591€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 DALAYRAC 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 DALAYRAC

What is the revenue of PHARMACIE DALAYRAC ?

The revenue of PHARMACIE DALAYRAC in 2022 is 3.0 M€.

Is PHARMACIE DALAYRAC profitable?

Yes, PHARMACIE DALAYRAC generated a net profit of 220 k€ in 2022.

Where is the headquarters of PHARMACIE DALAYRAC ?

The headquarters of PHARMACIE DALAYRAC is located in FONTENAY-SOUS-BOIS (94120), in the department Val-de-Marne.

Where to find the tax return of PHARMACIE DALAYRAC ?

The tax return of PHARMACIE DALAYRAC 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 DALAYRAC operate?

PHARMACIE DALAYRAC 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.