PHARMACIE DE LEBISEY : revenue, balance sheet and financial ratios

PHARMACIE DE LEBISEY is a French company founded 29 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in HEROUVILLE-SAINT-CLAIR (14200), this company of category PME shows in 2024 a revenue of 3.5 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 LEBISEY (SIREN 411022981)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 520 049 € 3 350 393 € 3 508 897 € 3 011 416 € 2 505 852 € 2 429 410 € N/C N/C N/C
Net income 24 442 € -27 398 € 135 760 € 76 505 € 3 932 € 43 054 € 115 € 240 € 264 €
EBITDA 48 160 € -17 568 € 193 980 € 113 059 € 8 566 € 69 653 € N/C N/C N/C
Net margin 0.7% -0.8% 3.9% 2.5% 0.2% 1.8% N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE DE LEBISEY achieves revenue of 3.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2023: +5%. After deducting consumption (2.6 M€), gross margin stands at 946 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 0.7% 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

3 520 049 €

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

945 894 €

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

48 160 €

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

28 635 €

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

24 442 €

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

1.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 173%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% 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

173.17%

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

25.139%

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

1.018%

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

14.703

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

9.4%

Solvency indicators evolution
PHARMACIE DE LEBISEY

Sector positioning

Debt ratio
173.17 2024
2022
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Average +25 pts over 3 years

In 2024, the debt ratio of PHARMACIE DE LEBISEY (173.17) 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
25.14% 2024
2022
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Watch -8 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE LEBISEY (25.1%) 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
14.7 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.18 years
Q3: 7.6 years
Watch +40 pts over 3 years

In 2024, the repayment capacity of PHARMACIE DE LEBISEY (14.70) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 285.12. 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 30.8x. 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

285.123

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

30.76

Liquidity indicators evolution
PHARMACIE DE LEBISEY

Sector positioning

Liquidity ratio
285.12 2024
2022
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DE LEBISEY (285.12) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
30.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.34x
Q3: 7.73x
Excellent

In 2024, the interest coverage of PHARMACIE DE LEBISEY (30.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 108 days of revenue, i.e. 1.1 M€ 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

1 057 528 €

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

1 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

43 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

50 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

108 j

WCR and payment terms evolution
PHARMACIE DE LEBISEY

Positioning of PHARMACIE DE LEBISEY 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 LEBISEY is estimated at 966 127 € (range 759 423€ - 1 299 010€). With an EBITDA of 48 160€, 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
759k€ 966k€ 1299k€
966 127 € Range: 759 423€ - 1 299 010€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
48 160 € × 9.2x
Estimation 444 732 €
291 319€ - 691 466€
Revenue Multiple 30%
3 520 049 € × 0.64x
Estimation 2 251 719 €
1 887 464€ - 2 837 259€
Net Income Multiple 20%
24 442 € × 14.0x
Estimation 341 228 €
237 626€ - 510 497€

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 LEBISEY 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 LEBISEY

What is the revenue of PHARMACIE DE LEBISEY ?

The revenue of PHARMACIE DE LEBISEY in 2024 is 3.5 M€.

Is PHARMACIE DE LEBISEY profitable?

Yes, PHARMACIE DE LEBISEY generated a net profit of 24 k€ in 2024.

Where is the headquarters of PHARMACIE DE LEBISEY ?

The headquarters of PHARMACIE DE LEBISEY is located in HEROUVILLE-SAINT-CLAIR (14200), in the department Calvados.

Where to find the tax return of PHARMACIE DE LEBISEY ?

The tax return of PHARMACIE DE LEBISEY 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 LEBISEY operate?

PHARMACIE DE LEBISEY 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.