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

PHARMACIE DE LA FONTAINE is a French company founded 6 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BESSAN (34550), this company of category PME shows in 2022 a revenue of 2.5 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 LA FONTAINE (SIREN 852937754)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C 2 476 369 € N/C N/C
Net income 126 632 € 118 232 € 222 383 € 244 899 € 114 298 €
EBITDA N/C N/C 257 445 € N/C N/C
Net margin N/C N/C 9.0% N/C N/C

Revenue and income statement

In 2024, PHARMACIE DE LA FONTAINE generates positive net income of 127 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 114 k€ -> 127 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

126 632 €

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

123.779%

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

41.249%

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

52.4%

Solvency indicators evolution
PHARMACIE DE LA FONTAINE

Sector positioning

Debt ratio
123.78 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average -8 pts over 3 years

In 2024, the debt ratio of PHARMACIE DE LA FONTAINE (123.78) 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
41.25% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average +15 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE LA FONTAINE (41.2%) 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
5.08 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of PHARMACIE DE LA FONTAINE (5.08) 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 332.12. 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

332.116

Liquidity indicators evolution
PHARMACIE DE LA FONTAINE

Sector positioning

Liquidity ratio
332.12 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent +15 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE LA FONTAINE (332.12) 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
4.25x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Good

In 2022, the interest coverage of PHARMACIE DE LA FONTAINE (4.2x) 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 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 1 767 876 € (range 1 231 121€ - 2 644 844€). 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
1231k€ 1767k€ 2644k€
1 767 876 € Range: 1 231 121€ - 2 644 844€
NAF 5 année 2024

Valuation method used

Net Income Multiple
126 632 € × 14.0x = 1 767 876 €
Range: 1 231 121€ - 2 644 844€

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 2022 is 2.5 M€.

Is PHARMACIE DE LA FONTAINE profitable?

Yes, PHARMACIE DE LA FONTAINE generated a net profit of 127 k€ in 2024.

Where is the headquarters of PHARMACIE DE LA FONTAINE ?

The headquarters of PHARMACIE DE LA FONTAINE is located in BESSAN (34550), in the department Herault.

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.