PHARMACIE DE CHAMPAGNAC DE BELAIR : revenue, balance sheet and financial ratios

PHARMACIE DE CHAMPAGNAC DE BELAIR is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHAMPAGNAC-DE-BELAIR (24530), this company of category PME shows in 2024 a revenue of 2.0 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 CHAMPAGNAC DE BELAIR (SIREN 753144740)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 012 465 € N/C 1 633 552 € N/C N/C N/C N/C N/C N/C
Net income 49 324 € 79 496 € 72 092 € 84 961 € 74 903 € 52 396 € 67 373 € 63 347 € 59 948 €
EBITDA 79 786 € N/C 110 163 € N/C N/C N/C N/C N/C N/C
Net margin 2.5% N/C 4.4% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE DE CHAMPAGNAC DE BELAIR achieves revenue of 2.0 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. After deducting consumption (1.4 M€), gross margin stands at 563 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 80 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 012 465 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

563 183 €

EBITDA (2024) ?
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

79 786 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

62 424 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

49 324 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 8%. 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 77%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.92%

Financial autonomy (2024) ?
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

77.104%

Cash flow / Revenue (2024) ?
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

3.213%

Repayment capacity (2024) ?
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

0.723

Asset age ratio (2024) ?
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

12.3%

Solvency indicators evolution
PHARMACIE DE CHAMPAGNAC DE BELAIR

Sector positioning

Debt ratio
7.92 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Excellent

In 2024, the debt ratio of PHARMACIE DE CHAMPAGNAC D... (7.92) 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
77.1% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE CHAMPAGNAC D... (77.1%) 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
0.72 years 2024
2022
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Good -8 pts over 2 years

In 2024, the repayment capacity of PHARMACIE DE CHAMPAGNAC D... (0.72) 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 93.48. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

93.48

Interest coverage (2024) ?
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

1.192

Liquidity indicators evolution
PHARMACIE DE CHAMPAGNAC DE BELAIR

Sector positioning

Liquidity ratio
93.48 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch

In 2024, the liquidity ratio of PHARMACIE DE CHAMPAGNAC D... (93.48) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.19x 2024
2022
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average +13 pts over 2 years

In 2024, the interest coverage of PHARMACIE DE CHAMPAGNAC D... (1.2x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 162 k€ to permanently finance.

Operating WCR (2024) ?
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

162 205 €

Customer credit (2024) ?
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

4 j

Supplier credit (2024) ?
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

35 j

Inventory turnover (2024) ?
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

27 j

WCR in days of revenue (2024) ?
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

29 j

WCR and payment terms evolution
PHARMACIE DE CHAMPAGNAC DE BELAIR

Positioning of PHARMACIE DE CHAMPAGNAC DE BELAIR in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of PHARMACIE DE CHAMPAGNAC DE BELAIR is estimated at 892 312 € (range 660 945€ - 1 265 439€). With an EBITDA of 79 786€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
660k€ 892k€ 1265k€
892 312 € Range: 660 945€ - 1 265 439€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
79 786 € × 9.2x
Estimation 736 781 €
482 624€ - 1 145 543€
Revenue Multiple 30%
2 012 465 € × 0.64x
Estimation 1 287 342 €
1 079 092€ - 1 622 104€
Net Income Multiple 20%
49 324 € × 14.0x
Estimation 688 600 €
479 530€ - 1 030 184€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 CHAMPAGNAC DE BELAIR 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 CHAMPAGNAC DE BELAIR

What is the revenue of PHARMACIE DE CHAMPAGNAC DE BELAIR ?

The revenue of PHARMACIE DE CHAMPAGNAC DE BELAIR in 2024 is 2.0 M€.

Is PHARMACIE DE CHAMPAGNAC DE BELAIR profitable?

Yes, PHARMACIE DE CHAMPAGNAC DE BELAIR generated a net profit of 49 k€ in 2024.

Where is the headquarters of PHARMACIE DE CHAMPAGNAC DE BELAIR ?

The headquarters of PHARMACIE DE CHAMPAGNAC DE BELAIR is located in CHAMPAGNAC-DE-BELAIR (24530), in the department Dordogne.

Where to find the tax return of PHARMACIE DE CHAMPAGNAC DE BELAIR ?

The tax return of PHARMACIE DE CHAMPAGNAC DE BELAIR 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 CHAMPAGNAC DE BELAIR operate?

PHARMACIE DE CHAMPAGNAC DE BELAIR 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.