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

PHARMACIE DE LA SAUNERIE is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MANOSQUE (04100), this company of category PME shows in 2023 a revenue of 2.3 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 SAUNERIE (SIREN 509341913)
Indicator 2023 2022 2021 2020 2019 2017 2015
Revenue 2 283 041 € 2 302 806 € 2 254 258 € 2 327 080 € 2 596 867 € 2 661 376 € 1 811 432 €
Net income 124 124 € 459 415 € 114 358 € 56 593 € 83 482 € 103 746 € 133 455 €
EBITDA 192 325 € 209 657 € 160 423 € 73 485 € 133 217 € 144 545 € 155 835 €
Net margin 5.4% 20.0% 5.1% 2.4% 3.2% 3.9% 7.4%

Revenue and income statement

En 2023, PHARMACIE DE LA SAUNERIE alcanza unos ingresos de 2.3 M€. Los ingresos crecen positivamente durante 7 años (TCAC: +2.9%). Ligera caída de -1% vs 2022. Tras deducir el consumo (1.5 M€), el margen bruto se sitúa en 751 k€, es decir, una tasa del 33%. El EBITDA alcanza 192 k€, representando el 8.4% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 124 k€, es decir, el 5.4% de los ingresos.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 283 041 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

751 472 €

EBITDA (2023) ?
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

192 325 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

188 086 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

124 124 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 71%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 52%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 8.9 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 5.8% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

71.191%

Financial autonomy (2023) ?
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

52.046%

Cash flow / Revenue (2023) ?
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

5.757%

Repayment capacity (2023) ?
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

8.917

Asset age ratio (2023) ?
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

38.3%

Solvency indicators evolution
PHARMACIE DE LA SAUNERIE

Sector positioning

Ratio de endeudamiento
71.19 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average

En 2023, el ratio de endeudamiento de PHARMACIE DE LA SAUNERIE (71.19) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
52.05% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Bueno

En 2023, el autonomía financiera de PHARMACIE DE LA SAUNERIE (52.0%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
8.92 ans 2023
2021
2022
2023
Q1: 0.95 ans
Med: 3.59 ans
Q3: 7.48 ans
Average

En 2023, el capacidad de reembolso de PHARMACIE DE LA SAUNERIE (8.9 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 79.73. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 11.2x. El resultado de explotación cubre muy ampliamente los gastos financieros.

Liquidity ratio (2023) ?
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

79.731

Interest coverage (2023) ?
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

11.182

Liquidity indicators evolution
PHARMACIE DE LA SAUNERIE

Sector positioning

Ratio de liquidez
79.73 2023
2021
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Vigilar -9 pts over 3 years

En 2023, el ratio de liquidez de PHARMACIE DE LA SAUNERIE (79.73) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
11.18x 2023
2021
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excelente

En 2023, el cobertura de intereses de PHARMACIE DE LA SAUNERIE (11.2x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 10 días. Plazo proveedores: 60 días. Excelente situación: los proveedores financian 50 días del ciclo operativo. La rotación de existencias es de 28 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 33 días de ingresos.

Operating WCR (2023) ?
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

212 254 €

Customer credit (2023) ?
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

10 j

Supplier credit (2023) ?
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

60 j

Inventory turnover (2023) ?
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

28 j

WCR in days of revenue (2023) ?
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

33 j

WCR and payment terms evolution
PHARMACIE DE LA SAUNERIE

Positioning of PHARMACIE DE LA SAUNERIE in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of PHARMACIE DE LA SAUNERIE is estimated at 1 722 163 € (range 1 091 924€ - 2 216 094€). With an EBITDA of 192 325€, the sector multiple of 10.0x is applied. The price/revenue ratio is 0.69x (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 2023
220 transactions
1091k€ 1722k€ 2216k€
1 722 163 € Range: 1 091 924€ - 2 216 094€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
192 325 € × 10.0x
Estimation 1 914 771 €
1 148 675€ - 2 441 777€
Revenue Multiple 30%
2 283 041 € × 0.69x
Estimation 1 572 862 €
1 131 495€ - 1 944 757€
Net Income Multiple 20%
124 124 € × 11.8x
Estimation 1 464 598 €
890 692€ - 2 058 896€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 SAUNERIE 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 SAUNERIE

What is the revenue of PHARMACIE DE LA SAUNERIE ?

The revenue of PHARMACIE DE LA SAUNERIE in 2023 is 2.3 M€.

Is PHARMACIE DE LA SAUNERIE profitable?

Yes, PHARMACIE DE LA SAUNERIE generated a net profit of 124 k€ in 2023.

Where is the headquarters of PHARMACIE DE LA SAUNERIE ?

The headquarters of PHARMACIE DE LA SAUNERIE is located in MANOSQUE (04100), in the department Alpes-de-Haute-Provence.

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

The tax return of PHARMACIE DE LA SAUNERIE 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 SAUNERIE operate?

PHARMACIE DE LA SAUNERIE 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.