PHARMACIE DE LA PLACE DES ARCADES : revenue, balance sheet and financial ratios

PHARMACIE DE LA PLACE DES ARCADES is a French company founded 40 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in EPERNAY (51200), this company of category PME shows in 2025 a revenue of 3.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PHARMACIE DE LA PLACE DES ARCADES (SIREN 334487048)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 250 414 € 3 108 282 € 2 935 098 € N/C N/C N/C N/C N/C 2 725 555 €
Net income 106 839 € 93 135 € 99 076 € 240 065 € 148 363 € 140 795 € 148 667 € 38 801 € 79 604 €
EBITDA 168 795 € 152 453 € 168 059 € N/C N/C N/C N/C N/C 109 537 €
Net margin 3.3% 3.0% 3.4% N/C N/C N/C N/C N/C 2.9%

Revenue and income statement

In 2025, PHARMACIE DE LA PLACE DES ARCADES achieves revenue of 3.3 M€. Revenue is growing positively over 9 years (CAGR: +2.2%). Vs 2024: +5%. After deducting consumption (2.3 M€), gross margin stands at 945 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 169 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 107 k€, i.e. 3.3% 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

3 250 414 €

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

945 237 €

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

168 795 €

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

140 264 €

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

106 839 €

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

5.2%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. 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 4.1% 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

73.341%

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

34.715%

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

4.132%

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

1.779

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

33.4%

Solvency indicators evolution
PHARMACIE DE LA PLACE DES ARCADES

Sector positioning

Debt ratio
73.34 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average +10 pts over 3 years

In 2025, the debt ratio of PHARMACIE DE LA PLACE DES... (73.34) 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
34.72% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average -17 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DE LA PLACE DES... (34.7%) 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
1.78 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Good +6 pts over 3 years

In 2025, the repayment capacity of PHARMACIE DE LA PLACE DES... (1.78) 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 147.06. 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 2.0x. 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

147.059

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

2.009

Liquidity indicators evolution
PHARMACIE DE LA PLACE DES ARCADES

Sector positioning

Liquidity ratio
147.06 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Average -10 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE LA PLACE DES... (147.06) 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
2.01x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Good +19 pts over 3 years

In 2025, the interest coverage of PHARMACIE DE LA PLACE DES... (2.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 54 days of revenue, i.e. 491 k€ to permanently finance. Over 2017-2025, WCR increased by +145%, 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

491 495 €

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

6 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

44 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

45 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

54 j

WCR and payment terms evolution
PHARMACIE DE LA PLACE DES ARCADES

Positioning of PHARMACIE DE LA PLACE DES ARCADES 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 PLACE DES ARCADES is estimated at 1 582 740 € (range 994 866€ - 2 163 698€). With an EBITDA of 168 795€, 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
994k€ 1582k€ 2163k€
1 582 740 € Range: 994 866€ - 2 163 698€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
168 795 € × 7.7x
Estimation 1 303 149 €
657 172€ - 1 897 113€
Revenue Multiple 30%
3 250 414 € × 0.61x
Estimation 1 972 454 €
1 453 140€ - 2 275 099€
Net Income Multiple 20%
106 839 € × 15.9x
Estimation 1 697 150 €
1 151 694€ - 2 663 062€

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 PLACE DES ARCADES 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 PLACE DES ARCADES

What is the revenue of PHARMACIE DE LA PLACE DES ARCADES ?

The revenue of PHARMACIE DE LA PLACE DES ARCADES in 2025 is 3.3 M€.

Is PHARMACIE DE LA PLACE DES ARCADES profitable?

Yes, PHARMACIE DE LA PLACE DES ARCADES generated a net profit of 107 k€ in 2025.

Where is the headquarters of PHARMACIE DE LA PLACE DES ARCADES ?

The headquarters of PHARMACIE DE LA PLACE DES ARCADES is located in EPERNAY (51200), in the department Marne.

Where to find the tax return of PHARMACIE DE LA PLACE DES ARCADES ?

The tax return of PHARMACIE DE LA PLACE DES ARCADES 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 PLACE DES ARCADES operate?

PHARMACIE DE LA PLACE DES ARCADES 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.