PHARMACIE DE LA TOUR RONDE SELARL : revenue, balance sheet and financial ratios

PHARMACIE DE LA TOUR RONDE SELARL is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MORNANT (69440), this company of category PME shows in 2025 a revenue of 3.6 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 TOUR RONDE SELARL (SIREN 442257739)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 647 612 € 3 333 736 € N/C 2 922 210 € 2 572 784 € 2 428 862 € 2 392 959 € 2 256 568 € 2 205 758 €
Net income 166 941 € 191 588 € 248 979 € 250 352 € 244 406 € 220 458 € 161 200 € 131 589 € 84 125 €
EBITDA 241 143 € 243 846 € N/C 337 931 € 351 754 € 317 033 € 217 592 € 184 790 € 126 253 €
Net margin 4.6% 5.7% N/C 8.6% 9.5% 9.1% 6.7% 5.8% 3.8%

Revenue and income statement

In 2025, PHARMACIE DE LA TOUR RONDE SELARL achieves revenue of 3.6 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2024: +9%. After deducting consumption (2.7 M€), gross margin stands at 964 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 241 k€, representing 6.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 167 k€, i.e. 4.6% 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

3 647 612 €

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

963 772 €

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

241 143 €

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

246 997 €

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

166 941 €

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

6.6%

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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 388%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% 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

388.444%

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

16.888%

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

4.416%

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

6.463

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

38.8%

Solvency indicators evolution
PHARMACIE DE LA TOUR RONDE SELARL

Sector positioning

Debt ratio
388.44 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average +43 pts over 3 years

In 2025, the debt ratio of PHARMACIE DE LA TOUR ROND... (388.44) 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
16.89% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Watch -44 pts over 3 years

In 2025, the financial autonomy of PHARMACIE DE LA TOUR ROND... (16.9%) 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
6.46 years 2025
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Average +38 pts over 2 years

In 2025, the repayment capacity of PHARMACIE DE LA TOUR ROND... (6.46) 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 161.69. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

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

161.687

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

10.983

Liquidity indicators evolution
PHARMACIE DE LA TOUR RONDE SELARL

Sector positioning

Liquidity ratio
161.69 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Average -26 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE DE LA TOUR ROND... (161.69) 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
10.98x 2025
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Excellent +39 pts over 2 years

In 2025, the interest coverage of PHARMACIE DE LA TOUR ROND... (11.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 214 k€ to permanently finance.

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

213 641 €

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

4 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

25 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

20 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

21 j

WCR and payment terms evolution
PHARMACIE DE LA TOUR RONDE SELARL

Positioning of PHARMACIE DE LA TOUR RONDE SELARL 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 TOUR RONDE SELARL is estimated at 2 125 270 € (range 1 318 552€ - 2 953 287€). With an EBITDA of 241 143€, 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
1318k€ 2125k€ 2953k€
2 125 270 € Range: 1 318 552€ - 2 953 287€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
241 143 € × 7.7x
Estimation 1 861 697 €
938 846€ - 2 710 243€
Revenue Multiple 30%
3 647 612 € × 0.61x
Estimation 2 213 487 €
1 630 713€ - 2 553 114€
Net Income Multiple 20%
166 941 € × 15.9x
Estimation 2 651 878 €
1 799 577€ - 4 161 161€

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 TOUR RONDE SELARL 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 TOUR RONDE SELARL

What is the revenue of PHARMACIE DE LA TOUR RONDE SELARL ?

The revenue of PHARMACIE DE LA TOUR RONDE SELARL in 2025 is 3.6 M€.

Is PHARMACIE DE LA TOUR RONDE SELARL profitable?

Yes, PHARMACIE DE LA TOUR RONDE SELARL generated a net profit of 167 k€ in 2025.

Where is the headquarters of PHARMACIE DE LA TOUR RONDE SELARL ?

The headquarters of PHARMACIE DE LA TOUR RONDE SELARL is located in MORNANT (69440), in the department Rhone.

Where to find the tax return of PHARMACIE DE LA TOUR RONDE SELARL ?

The tax return of PHARMACIE DE LA TOUR RONDE SELARL 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 TOUR RONDE SELARL operate?

PHARMACIE DE LA TOUR RONDE SELARL 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.