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

PHARMACIE DE LA FONTAINE is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VALENCIENNES (59300), this company of category PME shows in 2023 a revenue of 4.4 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 FONTAINE (SIREN 507769594)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue N/C 4 442 321 € 3 615 157 € 3 213 250 € N/C N/C N/C
Net income 49 304 € -148 220 € -7 399 € 72 139 € 119 719 € 165 293 € 114 331 €
EBITDA N/C -7 868 € 105 917 € 170 126 € N/C N/C N/C
Net margin N/C -3.3% -0.2% 2.2% N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE DE LA FONTAINE generates positive net income of 49 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 114 k€ -> 49 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

49 304 €

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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 282%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

281.9%

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

18.323%

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

14.5%

Solvency indicators evolution
PHARMACIE DE LA FONTAINE

Sector positioning

Debt ratio
281.9 2024
2020
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average +28 pts over 3 years

In 2024, the debt ratio of PHARMACIE DE LA FONTAINE (281.90) 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
18.32% 2024
2020
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch -25 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE LA FONTAINE (18.3%) 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.

Repayment capacity
-11.36 years 2023
2020
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of PHARMACIE DE LA FONTAINE (-11.36) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 150.25. 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

150.255

Liquidity indicators evolution
PHARMACIE DE LA FONTAINE

Sector positioning

Liquidity ratio
150.25 2024
2020
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average -10 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE LA FONTAINE (150.25) 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.

Interest coverage
-119.43x 2023
2020
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Watch -50 pts over 2 years

In 2023, the interest coverage of PHARMACIE DE LA FONTAINE (-119.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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 LA FONTAINE

Positioning of PHARMACIE DE LA FONTAINE 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 LA FONTAINE is estimated at 688 320 € (range 479 335€ - 1 029 766€). 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
479k€ 688k€ 1029k€
688 320 € Range: 479 335€ - 1 029 766€
NAF 5 année 2024

Valuation method used

Net Income Multiple
49 304 € × 14.0x = 688 320 €
Range: 479 335€ - 1 029 767€

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 LA FONTAINE 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 FONTAINE

What is the revenue of PHARMACIE DE LA FONTAINE ?

The revenue of PHARMACIE DE LA FONTAINE in 2023 is 4.4 M€.

Is PHARMACIE DE LA FONTAINE profitable?

Yes, PHARMACIE DE LA FONTAINE generated a net profit of 49 k€ in 2024.

Where is the headquarters of PHARMACIE DE LA FONTAINE ?

The headquarters of PHARMACIE DE LA FONTAINE is located in VALENCIENNES (59300), in the department Nord.

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

The tax return of PHARMACIE DE LA FONTAINE 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 FONTAINE operate?

PHARMACIE DE LA FONTAINE 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.