PHARMACIE DE CERNAY : revenue, balance sheet and financial ratios

PHARMACIE DE CERNAY is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ERMONT (95120), this company of category PME shows in 2015 a revenue of 4.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PHARMACIE DE CERNAY (SIREN 452098874)
Indicator 2018 2017 2016 2015 2014
Revenue N/C N/C N/C 4 796 306 € 4 813 211 €
Net income 175 733 € 111 640 € 55 524 € 124 457 € 282 145 €
EBITDA N/C N/C N/C 290 784 € 489 106 €
Net margin N/C N/C N/C 2.6% 5.9%

Revenue and income statement

In 2018, PHARMACIE DE CERNAY generates positive net income of 176 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2018: 282 k€ -> 176 k€.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

175 733 €

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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 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

123.411%

Financial autonomy (2018) ?
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

37.174%

Asset age ratio (2018) ?
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

11.7%

Solvency indicators evolution
PHARMACIE DE CERNAY

Sector positioning

Debt ratio
123.41 2018
2016
2017
2018
Q1: 40.91
Med: 114.65
Q3: 265.65
Average -5 pts over 3 years

In 2018, the debt ratio of PHARMACIE DE CERNAY (123.41) 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
37.17% 2018
2016
2017
2018
Q1: 21.63%
Med: 38.4%
Q3: 58.06%
Average +5 pts over 3 years

In 2018, the financial autonomy of PHARMACIE DE CERNAY (37.2%) 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 157.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

157.227

Liquidity indicators evolution
PHARMACIE DE CERNAY

Sector positioning

Liquidity ratio
157.23 2018
2016
2017
2018
Q1: 118.22
Med: 162.8
Q3: 228.3
Average

In 2018, the liquidity ratio of PHARMACIE DE CERNAY (157.23) 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.

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 (2018) ?
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 (2018) ?
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 (2018) ?
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 (2018) ?
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 CERNAY

Positioning of PHARMACIE DE CERNAY in its sector

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

Valuation estimate

Based on 177 transactions of similar company sales in 2018, the value of PHARMACIE DE CERNAY is estimated at 2 212 635 € (range 1 649 101€ - 3 639 268€). 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 2018
177 transactions
1649k€ 2212k€ 3639k€
2 212 635 € Range: 1 649 101€ - 3 639 268€
NAF 5 année 2018

Valuation method used

Net Income Multiple
175 733 € × 12.6x = 2 212 636 €
Range: 1 649 102€ - 3 639 269€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 CERNAY 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 CERNAY

What is the revenue of PHARMACIE DE CERNAY ?

The revenue of PHARMACIE DE CERNAY in 2015 is 4.8 M€.

Is PHARMACIE DE CERNAY profitable?

Yes, PHARMACIE DE CERNAY generated a net profit of 176 k€ in 2018.

Where is the headquarters of PHARMACIE DE CERNAY ?

The headquarters of PHARMACIE DE CERNAY is located in ERMONT (95120), in the department Val-d'Oise.

Where to find the tax return of PHARMACIE DE CERNAY ?

The tax return of PHARMACIE DE CERNAY 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 CERNAY operate?

PHARMACIE DE CERNAY 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.