PHARMACIE DE BROTONNE : revenue, balance sheet and financial ratios

PHARMACIE DE BROTONNE is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ARELAUNE-EN-SEINE (76940), this company of category PME shows in 2025 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PHARMACIE DE BROTONNE (SIREN 449553247)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 769 156 € 2 627 966 € 2 467 151 € 2 214 784 € 2 232 554 € N/C 1 640 384 € 1 646 626 € N/C
Net income 234 357 € 229 342 € 261 457 € 214 749 € 69 259 € 55 727 € 41 280 € 82 285 € 71 094 €
EBITDA 318 934 € 315 809 € 342 274 € 291 350 € 104 541 € N/C 59 954 € 108 013 € N/C
Net margin 8.5% 8.7% 10.6% 9.7% 3.1% N/C 2.5% 5.0% N/C

Revenue and income statement

In 2025, PHARMACIE DE BROTONNE achieves revenue of 2.8 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2024: +5%. After deducting consumption (2.0 M€), gross margin stands at 764 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 319 k€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 234 k€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 769 156 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

764 481 €

EBITDA (2025) ?
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

318 934 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

297 570 €

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

234 357 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.5%

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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 26%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

26.344%

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

70.32%

Cash flow / Revenue (2025) ?
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

9.352%

Repayment capacity (2025) ?
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

1.348

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

41.4%

Solvency indicators evolution
PHARMACIE DE BROTONNE

Sector positioning

Debt ratio
26.34 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good

In 2025, the debt ratio of PHARMACIE DE BROTONNE (26.34) 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
70.32% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good

In 2025, the financial autonomy of PHARMACIE DE BROTONNE (70.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.35 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Good

In 2025, the repayment capacity of PHARMACIE DE BROTONNE (1.35) 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 242.01. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

242.009

Interest coverage (2025) ?
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

1.073

Liquidity indicators evolution
PHARMACIE DE BROTONNE

Sector positioning

Liquidity ratio
242.01 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good +10 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE BROTONNE (242.01) 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
1.07x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Average +10 pts over 3 years

In 2025, the interest coverage of PHARMACIE DE BROTONNE (1.1x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 264 k€ to permanently finance.

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

264 288 €

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

3 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

28 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

22 j

WCR in days of revenue (2025) ?
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

34 j

WCR and payment terms evolution
PHARMACIE DE BROTONNE

Positioning of PHARMACIE DE BROTONNE 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 DE BROTONNE is estimated at 2 479 815 € (range 1 497 511€ - 3 542 061€). With an EBITDA of 318 934€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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 2025
277 transactions
1497k€ 2479k€ 3542k€
2 479 815 € Range: 1 497 511€ - 3 542 061€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
318 934 € × 7.7x
Estimation 2 462 268 €
1 241 711€ - 3 584 547€
Revenue Multiple 30%
2 769 156 € × 0.61x
Estimation 1 680 412 €
1 237 988€ - 1 938 247€
Net Income Multiple 20%
234 357 € × 15.9x
Estimation 3 722 789 €
2 526 302€ - 5 841 568€

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 DE BROTONNE 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 BROTONNE

What is the revenue of PHARMACIE DE BROTONNE ?

The revenue of PHARMACIE DE BROTONNE in 2025 is 2.8 M€.

Is PHARMACIE DE BROTONNE profitable?

Yes, PHARMACIE DE BROTONNE generated a net profit of 234 k€ in 2025.

Where is the headquarters of PHARMACIE DE BROTONNE ?

The headquarters of PHARMACIE DE BROTONNE is located in ARELAUNE-EN-SEINE (76940), in the department Seine-Maritime.

Where to find the tax return of PHARMACIE DE BROTONNE ?

The tax return of PHARMACIE DE BROTONNE 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 BROTONNE operate?

PHARMACIE DE BROTONNE 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.