PHARMACIE DE GRIGNOLS : revenue, balance sheet and financial ratios

PHARMACIE DE GRIGNOLS is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GRIGNOLS (33690), this company of category PME shows in 2022 a revenue of 2.3 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 GRIGNOLS (SIREN 840290357)
Indicator 2022 2021 2020 2019
Revenue 2 250 780 € 1 757 562 € 1 459 387 € 1 352 261 €
Net income 417 904 € 197 350 € 199 617 € 40 572 €
EBITDA 490 358 € 233 551 € 212 673 € 10 289 €
Net margin 18.6% 11.2% 13.7% 3.0%

Revenue and income statement

In 2022, PHARMACIE DE GRIGNOLS achieves revenue of 2.3 M€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +18.5%. Vs 2021, growth of +28% (1.8 M€ -> 2.3 M€). After deducting consumption (1.4 M€), gross margin stands at 835 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 490 k€, representing 21.8% of revenue. Positive scissor effect: EBITDA margin improves by +8.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 418 k€, i.e. 18.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 250 780 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

834 941 €

EBITDA (2022) ?
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

490 358 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

448 758 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

417 904 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.7%

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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 146%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

146.028%

Financial autonomy (2022) ?
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

36.926%

Cash flow / Revenue (2022) ?
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

20.426%

Repayment capacity (2022) ?
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

2.777

Asset age ratio (2022) ?
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

85.1%

Solvency indicators evolution
PHARMACIE DE GRIGNOLS

Sector positioning

Debt ratio
146.03 2022
2020
2021
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Average -8 pts over 3 years

In 2022, the debt ratio of PHARMACIE DE GRIGNOLS (146.03) 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
36.93% 2022
2020
2021
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Average +11 pts over 3 years

In 2022, the financial autonomy of PHARMACIE DE GRIGNOLS (36.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.78 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good -15 pts over 3 years

In 2022, the repayment capacity of PHARMACIE DE GRIGNOLS (2.78) 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 382.35. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

382.349

Interest coverage (2022) ?
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

1.956

Liquidity indicators evolution
PHARMACIE DE GRIGNOLS

Sector positioning

Liquidity ratio
382.35 2022
2020
2021
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Excellent +13 pts over 3 years

In 2022, the liquidity ratio of PHARMACIE DE GRIGNOLS (382.35) 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
1.96x 2022
2020
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Average

In 2022, the interest coverage of PHARMACIE DE GRIGNOLS (2.0x) 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: 39 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 174 k€ to permanently finance. Over 2019-2022, WCR increased by +30%, requiring additional financing.

Operating WCR (2022) ?
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

173 828 €

Customer credit (2022) ?
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 (2022) ?
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

39 j

Inventory turnover (2022) ?
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

21 j

WCR in days of revenue (2022) ?
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

28 j

WCR and payment terms evolution
PHARMACIE DE GRIGNOLS

Positioning of PHARMACIE DE GRIGNOLS in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of PHARMACIE DE GRIGNOLS is estimated at 3 818 626 € (range 2 797 745€ - 5 618 360€). With an EBITDA of 490 358€, the sector multiple of 9.3x is applied. The price/revenue ratio is 0.81x (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 2022
215 transactions
2797k€ 3818k€ 5618k€
3 818 626 € Range: 2 797 745€ - 5 618 360€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
490 358 € × 9.3x
Estimation 4 577 126 €
3 378 428€ - 6 938 728€
Revenue Multiple 30%
2 250 780 € × 0.81x
Estimation 1 822 032 €
1 491 517€ - 2 246 660€
Net Income Multiple 20%
417 904 € × 11.8x
Estimation 4 917 271 €
3 305 383€ - 7 374 993€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 GRIGNOLS 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 GRIGNOLS

What is the revenue of PHARMACIE DE GRIGNOLS ?

The revenue of PHARMACIE DE GRIGNOLS in 2022 is 2.3 M€.

Is PHARMACIE DE GRIGNOLS profitable?

Yes, PHARMACIE DE GRIGNOLS generated a net profit of 418 k€ in 2022.

Where is the headquarters of PHARMACIE DE GRIGNOLS ?

The headquarters of PHARMACIE DE GRIGNOLS is located in GRIGNOLS (33690), in the department Gironde.

Where to find the tax return of PHARMACIE DE GRIGNOLS ?

The tax return of PHARMACIE DE GRIGNOLS 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 GRIGNOLS operate?

PHARMACIE DE GRIGNOLS 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.