PHARMACIE DE BROCELIANDE : revenue, balance sheet and financial ratios

PHARMACIE DE BROCELIANDE is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BREAL-SOUS-MONTFORT (35310), this company of category PME shows in 2022 a revenue of 1.8 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 DE BROCELIANDE (SIREN 500527056)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 836 509 € N/C N/C N/C N/C 1 497 563 € 1 398 875 €
Net income 147 829 € 114 487 € 192 481 € 71 922 € 74 520 € 70 976 € 75 230 € 69 898 €
EBITDA N/C 176 664 € N/C N/C N/C N/C 131 182 € 128 683 €
Net margin N/C 6.2% N/C N/C N/C N/C 5.0% 5.0%

Revenue and income statement

In 2023, PHARMACIE DE BROCELIANDE generates positive net income of 148 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 70 k€ -> 148 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

147 829 €

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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 27%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.943%

Financial autonomy (2023) ?
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

71.389%

Asset age ratio (2023) ?
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

12.5%

Solvency indicators evolution
PHARMACIE DE BROCELIANDE

Sector positioning

Debt ratio
26.94 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good

In 2023, the debt ratio of PHARMACIE DE BROCELIANDE (26.94) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.39% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Excellent

In 2023, the financial autonomy of PHARMACIE DE BROCELIANDE (71.4%) 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
2.93 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good

In 2022, the repayment capacity of PHARMACIE DE BROCELIANDE (2.93) 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 194.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

194.15

Liquidity indicators evolution
PHARMACIE DE BROCELIANDE

Sector positioning

Liquidity ratio
194.15 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Good +49 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE DE BROCELIANDE (194.15) 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
5.56x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Excellent

In 2022, the interest coverage of PHARMACIE DE BROCELIANDE (5.6x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 353 days. Excellent situation: suppliers finance 251 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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

102 j

Supplier credit (2023) ?
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

353 j

Inventory turnover (2023) ?
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 DE BROCELIANDE

Positioning of PHARMACIE DE BROCELIANDE in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of PHARMACIE DE BROCELIANDE is estimated at 1 744 304 € (range 1 060 795€ - 2 452 101€). 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 2023
220 transactions
1060k€ 1744k€ 2452k€
1 744 304 € Range: 1 060 795€ - 2 452 101€
NAF 5 année 2023

Valuation method used

Net Income Multiple
147 829 € × 11.8x = 1 744 305 €
Range: 1 060 795€ - 2 452 101€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 DE BROCELIANDE 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 DE BROCELIANDE

What is the revenue of PHARMACIE DE BROCELIANDE ?

The revenue of PHARMACIE DE BROCELIANDE in 2022 is 1.8 M€.

Is PHARMACIE DE BROCELIANDE profitable?

Yes, PHARMACIE DE BROCELIANDE generated a net profit of 148 k€ in 2023.

Where is the headquarters of PHARMACIE DE BROCELIANDE ?

The headquarters of PHARMACIE DE BROCELIANDE is located in BREAL-SOUS-MONTFORT (35310), in the department Ille-et-Vilaine.

Where to find the tax return of PHARMACIE DE BROCELIANDE ?

The tax return of PHARMACIE DE BROCELIANDE 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 DE BROCELIANDE operate?

PHARMACIE DE BROCELIANDE 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.