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

PHARMACIE DE LA PAGNOLEE is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CORMELLES-LE-ROYAL (14123), this company of category PME shows in 2020 a revenue of 6.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE DE LA PAGNOLEE (SIREN 480781582)
Indicator 2020 2019 2018 2017
Revenue 6 185 559 € 5 541 666 € 4 414 839 € 3 940 028 €
Net income 90 529 € -19 453 € 132 523 € 114 119 €
EBITDA 185 935 € 21 975 € 185 691 € 218 689 €
Net margin 1.5% -0.4% 3.0% 2.9%

Revenue and income statement

In 2020, PHARMACIE DE LA PAGNOLEE achieves revenue of 6.2 M€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +16.2%. Vs 2019, growth of +12% (5.5 M€ -> 6.2 M€). After deducting consumption (4.7 M€), gross margin stands at 1.5 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 186 k€, representing 3.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 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 91 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 185 559 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 477 648 €

EBITDA (2020) ?
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

185 935 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

151 554 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

90 529 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 16%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.96%

Financial autonomy (2020) ?
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

58.004%

Cash flow / Revenue (2020) ?
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

1.921%

Repayment capacity (2020) ?
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

1.833

Asset age ratio (2020) ?
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

20.8%

Solvency indicators evolution
PHARMACIE DE LA PAGNOLEE

Sector positioning

Debt ratio
15.96 2020
2018
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Excellent

In 2020, the debt ratio of PHARMACIE DE LA PAGNOLEE (15.96) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
58.0% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Good -5 pts over 3 years

In 2020, the financial autonomy of PHARMACIE DE LA PAGNOLEE (58.0%) 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
1.83 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Good

In 2020, the repayment capacity of PHARMACIE DE LA PAGNOLEE (1.83) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 163.72. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

163.72

Interest coverage (2020) ?
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

3.78

Liquidity indicators evolution
PHARMACIE DE LA PAGNOLEE

Sector positioning

Liquidity ratio
163.72 2020
2018
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Average -26 pts over 3 years

In 2020, the liquidity ratio of PHARMACIE DE LA PAGNOLEE (163.72) 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
3.78x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Average +19 pts over 3 years

In 2020, the interest coverage of PHARMACIE DE LA PAGNOLEE (3.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2017-2020, WCR increased by +46%, requiring additional financing.

Operating WCR (2020) ?
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

1 276 885 €

Customer credit (2020) ?
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

46 j

Supplier credit (2020) ?
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 (2020) ?
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

18 j

WCR in days of revenue (2020) ?
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

74 j

WCR and payment terms evolution
PHARMACIE DE LA PAGNOLEE

Positioning of PHARMACIE DE LA PAGNOLEE in its sector

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

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of PHARMACIE DE LA PAGNOLEE is estimated at 2 660 106 € (range 2 133 739€ - 3 203 986€). With an EBITDA of 185 935€, the sector multiple of 9.7x is applied. The price/revenue ratio is 0.81x (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 2020
180 transactions
2133k€ 2660k€ 3203k€
2 660 106 € Range: 2 133 739€ - 3 203 986€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
185 935 € × 9.7x
Estimation 1 807 910 €
1 461 762€ - 2 424 504€
Revenue Multiple 30%
6 185 559 € × 0.81x
Estimation 5 000 894 €
4 107 463€ - 5 488 264€
Net Income Multiple 20%
90 529 € × 14.1x
Estimation 1 279 415 €
853 096€ - 1 726 277€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 PAGNOLEE 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 PAGNOLEE

What is the revenue of PHARMACIE DE LA PAGNOLEE ?

The revenue of PHARMACIE DE LA PAGNOLEE in 2020 is 6.2 M€.

Is PHARMACIE DE LA PAGNOLEE profitable?

Yes, PHARMACIE DE LA PAGNOLEE generated a net profit of 91 k€ in 2020.

Where is the headquarters of PHARMACIE DE LA PAGNOLEE ?

The headquarters of PHARMACIE DE LA PAGNOLEE is located in CORMELLES-LE-ROYAL (14123), in the department Calvados.

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

The tax return of PHARMACIE DE LA PAGNOLEE 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 PAGNOLEE operate?

PHARMACIE DE LA PAGNOLEE 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.