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PHARMACIE DE L'ESCOUTAIRE : revenue, balance sheet and financial ratios

PHARMACIE DE L'ESCOUTAIRE is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MONTPELLIER (34070), this company of category PME shows in 2021 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE DE L'ESCOUTAIRE (SIREN 842501744)
Indicator 2023 2022 2021 2020 2019
Revenue N/C N/C 1 593 838 € N/C N/C
Net income 59 811 € 152 126 € 134 039 € 74 887 € 1 822 €
EBITDA N/C N/C 190 637 € N/C N/C
Net margin N/C N/C 8.4% N/C N/C

Revenue and income statement

In 2023, PHARMACIE DE L'ESCOUTAIRE generates positive net income of 60 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 2 k€ -> 60 k€.

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

59 811 €

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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 167%. 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 32%. The balance between equity and debt is satisfactory.

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

167.257%

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

32.066%

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

54.5%

Solvency indicators evolution
PHARMACIE DE L'ESCOUTAIRE

Sector positioning

Debt ratio
167.26 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average

In 2023, the debt ratio of PHARMACIE DE L'ESCOUTAIRE (167.26) 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
32.07% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of PHARMACIE DE L'ESCOUTAIRE (32.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.53 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of PHARMACIE DE L'ESCOUTAIRE (6.53) 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 214.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

214.063

Liquidity indicators evolution
PHARMACIE DE L'ESCOUTAIRE

Sector positioning

Liquidity ratio
214.06 2023
2021
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Good

In 2023, the liquidity ratio of PHARMACIE DE L'ESCOUTAIRE (214.06) 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.

Interest coverage
3.42x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Good

In 2021, the interest coverage of PHARMACIE DE L'ESCOUTAIRE (3.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 191 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 873 days. Excellent situation: suppliers finance 682 days of the operating cycle (retail model).

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

0 €

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

191 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

873 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

0 j

WCR and payment terms evolution
PHARMACIE DE L'ESCOUTAIRE

Positioning of PHARMACIE DE L'ESCOUTAIRE 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 L'ESCOUTAIRE is estimated at 705 738 € (range 429 193€ - 992 109€). 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
429k€ 705k€ 992k€
705 738 € Range: 429 193€ - 992 109€
NAF 5 année 2023

Valuation method used

Net Income Multiple
59 811 € × 11.8x = 705 738 €
Range: 429 193€ - 992 110€

Only this financial indicator is available for this company.

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 L'ESCOUTAIRE 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 L'ESCOUTAIRE

What is the revenue of PHARMACIE DE L'ESCOUTAIRE ?

The revenue of PHARMACIE DE L'ESCOUTAIRE in 2021 is 1.6 M€.

Is PHARMACIE DE L'ESCOUTAIRE profitable?

Yes, PHARMACIE DE L'ESCOUTAIRE generated a net profit of 60 k€ in 2023.

Where is the headquarters of PHARMACIE DE L'ESCOUTAIRE ?

The headquarters of PHARMACIE DE L'ESCOUTAIRE is located in MONTPELLIER (34070), in the department Herault.

Where to find the tax return of PHARMACIE DE L'ESCOUTAIRE ?

The tax return of PHARMACIE DE L'ESCOUTAIRE 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 L'ESCOUTAIRE operate?

PHARMACIE DE L'ESCOUTAIRE 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.