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

PHARMACIE DE LA SOURCE is a French company founded 33 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LA MOTTE-SERVOLEX (73290), this company of category PME shows in 2024 a revenue of 5.6 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 SOURCE (SIREN 388941056)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 568 645 € 4 814 019 € 4 727 402 € 4 630 919 € 3 917 240 € 3 871 317 € 3 988 544 € 3 693 247 € 3 432 025 €
Net income 149 730 € 21 082 € 68 179 € 157 854 € 57 754 € 53 356 € 51 777 € 49 074 € 37 780 €
EBITDA 174 280 € -122 825 € 17 956 € 169 790 € 93 009 € 80 445 € 58 181 € 68 922 € 41 879 €
Net margin 2.7% 0.4% 1.4% 3.4% 1.5% 1.4% 1.3% 1.3% 1.1%

Revenue and income statement

In 2024, PHARMACIE DE LA SOURCE achieves revenue of 5.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023, growth of +16% (4.8 M€ -> 5.6 M€). After deducting consumption (4.1 M€), gross margin stands at 1.5 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 174 k€, representing 3.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.7 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 150 k€, i.e. 2.7% 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

5 568 645 €

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

1 462 119 €

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

174 280 €

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

142 698 €

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

149 730 €

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

3.1%

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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 116%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% 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

115.932%

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

16.64%

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

3.747%

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

1.717

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

16.7%

Solvency indicators evolution
PHARMACIE DE LA SOURCE

Sector positioning

Debt ratio
115.93 2024
2022
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Average

In 2024, the debt ratio of PHARMACIE DE LA SOURCE (115.93) 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
16.64% 2024
2022
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Watch

In 2024, the financial autonomy of PHARMACIE DE LA SOURCE (16.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.72 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.18 years
Q3: 7.6 years
Good -30 pts over 3 years

In 2024, the repayment capacity of PHARMACIE DE LA SOURCE (1.72) 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 148.92. 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

148.924

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

0.0

Liquidity indicators evolution
PHARMACIE DE LA SOURCE

Sector positioning

Liquidity ratio
148.92 2024
2022
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Average +12 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE LA SOURCE (148.92) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.34x
Q3: 7.73x
Average

In 2024, the interest coverage of PHARMACIE DE LA SOURCE (0.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 353 k€ to permanently finance. Over 2016-2024, WCR increased by +372%, requiring additional financing.

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

353 219 €

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

65 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

38 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

23 j

WCR and payment terms evolution
PHARMACIE DE LA SOURCE

Positioning of PHARMACIE DE LA SOURCE 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 SOURCE is estimated at 2 291 411 € (range 1 714 023€ - 3 223 128€). With an EBITDA of 174 280€, 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
1714k€ 2291k€ 3223k€
2 291 411 € Range: 1 714 023€ - 3 223 128€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
174 280 € × 9.2x
Estimation 1 609 382 €
1 054 217€ - 2 502 258€
Revenue Multiple 30%
5 568 645 € × 0.64x
Estimation 3 562 173 €
2 985 929€ - 4 488 485€
Net Income Multiple 20%
149 730 € × 14.0x
Estimation 2 090 341 €
1 455 681€ - 3 127 270€

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 SOURCE 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 SOURCE

What is the revenue of PHARMACIE DE LA SOURCE ?

The revenue of PHARMACIE DE LA SOURCE in 2024 is 5.6 M€.

Is PHARMACIE DE LA SOURCE profitable?

Yes, PHARMACIE DE LA SOURCE generated a net profit of 150 k€ in 2024.

Where is the headquarters of PHARMACIE DE LA SOURCE ?

The headquarters of PHARMACIE DE LA SOURCE is located in LA MOTTE-SERVOLEX (73290), in the department Savoie.

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

The tax return of PHARMACIE DE LA SOURCE 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 SOURCE operate?

PHARMACIE DE LA SOURCE 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.