PHARMACIE DE LANGRUNE : revenue, balance sheet and financial ratios

PHARMACIE DE LANGRUNE is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LANGRUNE-SUR-MER (14830), this company of category PME shows in 2021 a revenue of 1.4 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 LANGRUNE (SIREN 522318690)
Indicator 2025 2024 2022 2021 2019 2018 2016
Revenue N/C N/C N/C 1 406 798 € N/C N/C 1 299 453 €
Net income 120 838 € 104 253 € 178 639 € 122 094 € 29 455 € 50 802 € 51 426 €
EBITDA N/C N/C N/C 144 718 € N/C N/C 110 079 €
Net margin N/C N/C N/C 8.7% N/C N/C 4.0%

Revenue and income statement

In 2025, PHARMACIE DE LANGRUNE generates positive net income of 121 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 51 k€ -> 121 k€.

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

120 838 €

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

88.232%

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

48.471%

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

66.5%

Solvency indicators evolution
PHARMACIE DE LANGRUNE

Sector positioning

Debt ratio
88.23 2025
2022
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of PHARMACIE DE LANGRUNE (88.23) 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
48.47% 2025
2022
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

In 2025, the financial autonomy of PHARMACIE DE LANGRUNE (48.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

243.392

Liquidity indicators evolution
PHARMACIE DE LANGRUNE

Sector positioning

Liquidity ratio
243.39 2025
2022
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good

In 2025, the liquidity ratio of PHARMACIE DE LANGRUNE (243.39) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE DE LANGRUNE

Positioning of PHARMACIE DE LANGRUNE 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 LANGRUNE is estimated at 1 919 525 € (range 1 302 599€ - 3 012 000€). 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
1302k€ 1919k€ 3012k€
1 919 525 € Range: 1 302 599€ - 3 012 000€
NAF 5 année 2025

Valuation method used

Net Income Multiple
120 838 € × 15.9x = 1 919 526 €
Range: 1 302 599€ - 3 012 001€

Only this financial indicator is available for this company.

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 LANGRUNE 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 LANGRUNE

What is the revenue of PHARMACIE DE LANGRUNE ?

The revenue of PHARMACIE DE LANGRUNE in 2021 is 1.4 M€.

Is PHARMACIE DE LANGRUNE profitable?

Yes, PHARMACIE DE LANGRUNE generated a net profit of 121 k€ in 2025.

Where is the headquarters of PHARMACIE DE LANGRUNE ?

The headquarters of PHARMACIE DE LANGRUNE is located in LANGRUNE-SUR-MER (14830), in the department Calvados.

Where to find the tax return of PHARMACIE DE LANGRUNE ?

The tax return of PHARMACIE DE LANGRUNE 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 LANGRUNE operate?

PHARMACIE DE LANGRUNE 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.