PHARMACIE DE KERFONTAINE : revenue, balance sheet and financial ratios

PHARMACIE DE KERFONTAINE is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PLUNERET (56400), this company of category PME shows in 2021 a revenue of 3.2 M€. 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 KERFONTAINE (SIREN 535012751)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 193 988 € 2 607 914 € 2 427 618 € N/C N/C N/C
Net income 245 819 € 256 262 € 243 811 € 93 307 € 126 944 € 121 799 € 125 664 € 116 698 €
EBITDA N/C N/C 336 736 € 205 279 € 194 620 € N/C N/C N/C
Net margin N/C N/C 7.6% 3.6% 5.2% N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE DE KERFONTAINE generates positive net income of 246 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 117 k€ -> 246 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

245 819 €

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

52.021%

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

58.127%

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

21.4%

Solvency indicators evolution
PHARMACIE DE KERFONTAINE

Sector positioning

Debt ratio
52.02 2024
2021
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good -8 pts over 3 years

In 2024, the debt ratio of PHARMACIE DE KERFONTAINE (52.02) 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
58.13% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +15 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE KERFONTAINE (58.1%) 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
5.12 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of PHARMACIE DE KERFONTAINE (5.12) 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 223.25. 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

223.252

Liquidity indicators evolution
PHARMACIE DE KERFONTAINE

Sector positioning

Liquidity ratio
223.25 2024
2021
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Good +30 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE KERFONTAINE (223.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.44x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Good

In 2021, the interest coverage of PHARMACIE DE KERFONTAINE (2.4x) 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.

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

0 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

0 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 KERFONTAINE

Positioning of PHARMACIE DE KERFONTAINE 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 KERFONTAINE is estimated at 3 431 814 € (range 2 389 861€ - 5 134 191€). 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
2389k€ 3431k€ 5134k€
3 431 814 € Range: 2 389 861€ - 5 134 191€
NAF 5 année 2024

Valuation method used

Net Income Multiple
245 819 € × 14.0x = 3 431 815 €
Range: 2 389 862€ - 5 134 192€

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 KERFONTAINE 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 KERFONTAINE

What is the revenue of PHARMACIE DE KERFONTAINE ?

The revenue of PHARMACIE DE KERFONTAINE in 2021 is 3.2 M€.

Is PHARMACIE DE KERFONTAINE profitable?

Yes, PHARMACIE DE KERFONTAINE generated a net profit of 246 k€ in 2024.

Where is the headquarters of PHARMACIE DE KERFONTAINE ?

The headquarters of PHARMACIE DE KERFONTAINE is located in PLUNERET (56400), in the department Morbihan.

Where to find the tax return of PHARMACIE DE KERFONTAINE ?

The tax return of PHARMACIE DE KERFONTAINE 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 KERFONTAINE operate?

PHARMACIE DE KERFONTAINE 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.