PHARMACIE DE LA BENAUGE : revenue, balance sheet and financial ratios

PHARMACIE DE LA BENAUGE is a French company founded 31 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BORDEAUX (33100), this company of category PME shows in 2025 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 LA BENAUGE (SIREN 395145048)
Indicator 2025 2024 2023 2022 2021 2019 2018
Revenue 2 018 205 € 1 918 642 € 1 848 628 € 1 789 098 € 1 856 526 € 1 783 945 € 1 570 841 €
Net income 61 051 € 78 542 € 81 371 € 157 803 € 47 025 € 66 009 € 94 702 €
EBITDA 109 261 € 135 487 € 110 988 € 221 994 € 94 446 € 62 772 € 120 867 €
Net margin 3.0% 4.1% 4.4% 8.8% 2.5% 3.7% 6.0%

Revenue and income statement

In 2025, PHARMACIE DE LA BENAUGE achieves revenue of 2.0 M€. Revenue is growing positively over 7 years (CAGR: +3.6%). Vs 2024: +5%. After deducting consumption (1.4 M€), gross margin stands at 570 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 109 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 018 205 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

569 862 €

EBITDA (2025) ?
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

109 261 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

75 778 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

61 051 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 166%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

166.366%

Financial autonomy (2025) ?
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

30.4%

Cash flow / Revenue (2025) ?
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

4.545%

Repayment capacity (2025) ?
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

6.511

Asset age ratio (2025) ?
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

23.4%

Solvency indicators evolution
PHARMACIE DE LA BENAUGE

Sector positioning

Debt ratio
166.37 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average

In 2025, the debt ratio of PHARMACIE DE LA BENAUGE (166.37) 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
30.4% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE DE LA BENAUGE (30.4%) 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
6.51 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Average

In 2025, the repayment capacity of PHARMACIE DE LA BENAUGE (6.51) 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 204.81. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

204.813

Interest coverage (2025) ?
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

2.387

Liquidity indicators evolution
PHARMACIE DE LA BENAUGE

Sector positioning

Liquidity ratio
204.81 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good -18 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE LA BENAUGE (204.81) 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
2.39x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Good

In 2025, the interest coverage of PHARMACIE DE LA BENAUGE (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. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 342 k€ to permanently finance. Over 2018-2025, WCR increased by +173%, requiring additional financing.

Operating WCR (2025) ?
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

342 489 €

Customer credit (2025) ?
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

5 j

Supplier credit (2025) ?
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

41 j

Inventory turnover (2025) ?
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

50 j

WCR in days of revenue (2025) ?
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 LA BENAUGE

Positioning of PHARMACIE DE LA BENAUGE in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of PHARMACIE DE LA BENAUGE is estimated at 983 137 € (range 614 995€ - 1 342 138€). With an EBITDA of 109 261€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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 2025
277 transactions
614k€ 983k€ 1342k€
983 137 € Range: 614 995€ - 1 342 138€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
109 261 € × 7.7x
Estimation 843 528 €
425 387€ - 1 228 001€
Revenue Multiple 30%
2 018 205 € × 0.61x
Estimation 1 224 711 €
902 265€ - 1 412 625€
Net Income Multiple 20%
61 051 € × 15.9x
Estimation 969 802 €
658 112€ - 1 521 754€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 LA BENAUGE 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 LA BENAUGE

What is the revenue of PHARMACIE DE LA BENAUGE ?

The revenue of PHARMACIE DE LA BENAUGE in 2025 is 2.0 M€.

Is PHARMACIE DE LA BENAUGE profitable?

Yes, PHARMACIE DE LA BENAUGE generated a net profit of 61 k€ in 2025.

Where is the headquarters of PHARMACIE DE LA BENAUGE ?

The headquarters of PHARMACIE DE LA BENAUGE is located in BORDEAUX (33100), in the department Gironde.

Where to find the tax return of PHARMACIE DE LA BENAUGE ?

The tax return of PHARMACIE DE LA BENAUGE 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 LA BENAUGE operate?

PHARMACIE DE LA BENAUGE 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.