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

PHARMACIE DE LA PREFECTURE is a French company founded 26 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ROUEN (76000), this company of category PME shows in 2024 a revenue of 1.8 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 PREFECTURE (SIREN 430074005)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 816 812 € N/C 1 898 966 € N/C N/C N/C N/C N/C N/C
Net income 39 442 € -12 298 € 158 356 € 136 812 € 70 347 € 58 756 € 71 974 € 40 820 € 17 125 €
EBITDA 57 401 € N/C 211 293 € N/C N/C N/C N/C N/C N/C
Net margin 2.2% N/C 8.3% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE DE LA PREFECTURE achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -2.2%). After deducting consumption (1.3 M€), gross margin stands at 556 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 816 812 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

555 861 €

EBITDA (2024) ?
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

57 401 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

50 842 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 442 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

137.433%

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

32.053%

Cash flow / Revenue (2024) ?
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

2.517%

Repayment capacity (2024) ?
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

8.043

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

29.6%

Solvency indicators evolution
PHARMACIE DE LA PREFECTURE

Sector positioning

Debt ratio
137.43 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average +9 pts over 3 years

In 2024, the debt ratio of PHARMACIE DE LA PREFECTURE (137.43) 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
32.05% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average -7 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE LA PREFECTURE (32.0%) 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
8.04 years 2024
2022
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average +39 pts over 2 years

In 2024, the repayment capacity of PHARMACIE DE LA PREFECTURE (8.04) 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 180.93. 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 14.0x. Operating income very largely covers interest expenses: high safety margin.

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

180.926

Interest coverage (2024) ?
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

14.033

Liquidity indicators evolution
PHARMACIE DE LA PREFECTURE

Sector positioning

Liquidity ratio
180.93 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average -26 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE LA PREFECTURE (180.93) 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
14.03x 2024
2022
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Excellent +29 pts over 2 years

In 2024, the interest coverage of PHARMACIE DE LA PREFECTURE (14.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 39 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 215 k€ to permanently finance.

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

215 256 €

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

6 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

39 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

34 j

WCR in days of revenue (2024) ?
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

43 j

WCR and payment terms evolution
PHARMACIE DE LA PREFECTURE

Positioning of PHARMACIE DE LA PREFECTURE 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 PREFECTURE is estimated at 723 817 € (range 542 554€ - 1 016 151€). With an EBITDA of 57 401€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
542k€ 723k€ 1016k€
723 817 € Range: 542 554€ - 1 016 151€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
57 401 € × 9.2x
Estimation 530 067 €
347 218€ - 824 146€
Revenue Multiple 30%
1 816 812 € × 0.64x
Estimation 1 162 185 €
974 182€ - 1 464 402€
Net Income Multiple 20%
39 442 € × 14.0x
Estimation 550 639 €
383 457€ - 823 788€

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 PREFECTURE 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 PREFECTURE

What is the revenue of PHARMACIE DE LA PREFECTURE ?

The revenue of PHARMACIE DE LA PREFECTURE in 2024 is 1.8 M€.

Is PHARMACIE DE LA PREFECTURE profitable?

Yes, PHARMACIE DE LA PREFECTURE generated a net profit of 39 k€ in 2024.

Where is the headquarters of PHARMACIE DE LA PREFECTURE ?

The headquarters of PHARMACIE DE LA PREFECTURE is located in ROUEN (76000), in the department Seine-Maritime.

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

The tax return of PHARMACIE DE LA PREFECTURE 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 PREFECTURE operate?

PHARMACIE DE LA PREFECTURE 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.