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

In 2025, PHARMACIE DE LA DEESSE achieves revenue of 12.2 M€. Revenue is growing positively over 10 years (CAGR: +0.7%). Vs 2024: +5%. After deducting consumption (8.4 M€), gross margin stands at 3.7 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 774 k€, representing 6.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 527 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 487%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 330.20. 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 26.5x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 182 days of revenue, i.e. 6.2 M€ to permanently finance. Over 2016-2025, WCR increased by +180%, requiring additional financing.

Based on 277 transactions of similar company sales in 2025, the value of PHARMACIE DE LA DEESSE is estimated at 6 874 992 € (range 4 273 087€ - 9 529 235€). With an EBITDA of 774 162€, 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.