PHARMACIE DE GIBERVILLE : revenue, balance sheet and financial ratios

PHARMACIE DE GIBERVILLE is a French company founded 35 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GIBERVILLE (14730), this company of category PME shows in 2016 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PHARMACIE DE GIBERVILLE (SIREN 381298637)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C N/C 1 379 572 € 1 482 211 €
Net income 58 525 € 43 117 € 110 746 € 161 423 € 130 907 € 130 649 € 107 293 € 111 485 € 111 436 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 131 083 € 137 453 €
Net margin N/C N/C N/C N/C N/C N/C N/C 8.1% 7.5%

Revenue and income statement

In 2024, PHARMACIE DE GIBERVILLE generates positive net income of 59 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 111 k€ -> 59 k€.

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

58 525 €

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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 173%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

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

172.862%

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

26.033%

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

14.2%

Solvency indicators evolution
PHARMACIE DE GIBERVILLE

Sector positioning

Debt ratio
172.86 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average

In 2024, the debt ratio of PHARMACIE DE GIBERVILLE (172.86) 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
26.03% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of PHARMACIE DE GIBERVILLE (26.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

140.715

Liquidity indicators evolution
PHARMACIE DE GIBERVILLE

Sector positioning

Liquidity ratio
140.72 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average +9 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE GIBERVILLE (140.72) 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. Average customer payment term: 274 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1180 days. Excellent situation: suppliers finance 906 days of the operating cycle (retail model).

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

0 €

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

274 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

1180 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

0 j

WCR and payment terms evolution
PHARMACIE DE GIBERVILLE

Positioning of PHARMACIE DE GIBERVILLE 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 GIBERVILLE is estimated at 817 052 € (range 568 982€ - 1 222 356€). 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
568k€ 817k€ 1222k€
817 052 € Range: 568 982€ - 1 222 356€
NAF 5 année 2024

Valuation method used

Net Income Multiple
58 525 € × 14.0x = 817 052 €
Range: 568 982€ - 1 222 357€

Only this financial indicator is available for this company.

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 GIBERVILLE 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 GIBERVILLE

What is the revenue of PHARMACIE DE GIBERVILLE ?

The revenue of PHARMACIE DE GIBERVILLE in 2016 is 1.4 M€.

Is PHARMACIE DE GIBERVILLE profitable?

Yes, PHARMACIE DE GIBERVILLE generated a net profit of 59 k€ in 2024.

Where is the headquarters of PHARMACIE DE GIBERVILLE ?

The headquarters of PHARMACIE DE GIBERVILLE is located in GIBERVILLE (14730), in the department Calvados.

Where to find the tax return of PHARMACIE DE GIBERVILLE ?

The tax return of PHARMACIE DE GIBERVILLE 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 GIBERVILLE operate?

PHARMACIE DE GIBERVILLE 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.