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PHARMACIE DE CHATILLON : revenue, balance sheet and financial ratios

PHARMACIE DE CHATILLON is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHATILLON-EN-DIOIS (26410), this company of category PME shows in 2023 a revenue of 882 k€. 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 CHATILLON (SIREN 828012872)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 882 412 € N/C N/C N/C N/C N/C
Net income 66 214 € 63 349 € 122 697 € 64 153 € 77 575 € 50 621 €
EBITDA 90 498 € N/C N/C N/C N/C N/C
Net margin 7.5% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, PHARMACIE DE CHATILLON achieves revenue of 882 k€. After deducting consumption (593 k€), gross margin stands at 289 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 10.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 66 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

882 412 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

289 268 €

EBITDA (2023) ?
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

90 498 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

65 875 €

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

66 214 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.3%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

65.89%

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

56.358%

Cash flow / Revenue (2023) ?
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

9.479%

Repayment capacity (2023) ?
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

3.802

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

79.4%

Solvency indicators evolution
PHARMACIE DE CHATILLON

Sector positioning

Debt ratio
65.89 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good

In 2023, the debt ratio of PHARMACIE DE CHATILLON (65.89) 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
56.36% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good +6 pts over 3 years

In 2023, the financial autonomy of PHARMACIE DE CHATILLON (56.4%) 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
3.8 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Average

In 2023, the repayment capacity of PHARMACIE DE CHATILLON (3.80) 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 463.87. 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 3.0x. Financial charges are adequately covered by operations.

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

463.871

Interest coverage (2023) ?
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

2.958

Liquidity indicators evolution
PHARMACIE DE CHATILLON

Sector positioning

Liquidity ratio
463.87 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent

In 2023, the liquidity ratio of PHARMACIE DE CHATILLON (463.87) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.96x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good

In 2023, the interest coverage of PHARMACIE DE CHATILLON (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 149 k€ to permanently finance.

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

148 986 €

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

12 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

22 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

49 j

WCR in days of revenue (2023) ?
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

61 j

WCR and payment terms evolution
PHARMACIE DE CHATILLON

Positioning of PHARMACIE DE CHATILLON 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 CHATILLON is estimated at 789 130 € (range 496 480€ - 1 019 648€). With an EBITDA of 90 498€, the sector multiple of 10.0x is applied. The price/revenue ratio is 0.69x (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 2023
220 transactions
496k€ 789k€ 1019k€
789 130 € Range: 496 480€ - 1 019 648€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
90 498 € × 10.0x
Estimation 900 990 €
540 506€ - 1 148 971€
Revenue Multiple 30%
882 412 € × 0.69x
Estimation 607 923 €
437 331€ - 751 663€
Net Income Multiple 20%
66 214 € × 11.8x
Estimation 781 291 €
475 140€ - 1 098 319€

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 CHATILLON 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 CHATILLON

What is the revenue of PHARMACIE DE CHATILLON ?

The revenue of PHARMACIE DE CHATILLON in 2023 is 882 k€.

Is PHARMACIE DE CHATILLON profitable?

Yes, PHARMACIE DE CHATILLON generated a net profit of 66 k€ in 2023.

Where is the headquarters of PHARMACIE DE CHATILLON ?

The headquarters of PHARMACIE DE CHATILLON is located in CHATILLON-EN-DIOIS (26410), in the department Drome.

Where to find the tax return of PHARMACIE DE CHATILLON ?

The tax return of PHARMACIE DE CHATILLON 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 CHATILLON operate?

PHARMACIE DE CHATILLON 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.