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

PHARMACIE DE L'HOTEL DE VILLE is a French company now closed founded 12 years ago, formerly specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FONTAINE (38600), this company of category PME shows in 2020 a revenue of 1.5 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 L'HOTEL DE VILLE (SIREN 798187282)
Indicator 2020
Revenue 1 458 683 €
Net income 70 166 €
EBITDA 127 317 €
Net margin 4.8%

Revenue and income statement

In 2020, PHARMACIE DE L'HOTEL DE VILLE achieves revenue of 1.5 M€. After deducting consumption (908 k€), gross margin stands at 551 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 127 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 458 683 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

550 546 €

EBITDA (2020) ?
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

127 317 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

150 947 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 166 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.7%

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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 1824%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1824.462%

Financial autonomy (2020) ?
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

3.759%

Cash flow / Revenue (2020) ?
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

5.175%

Repayment capacity (2020) ?
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

18.274

Asset age ratio (2020) ?
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

63.1%

Solvency indicators evolution
PHARMACIE DE L'HOTEL DE VILLE

Sector positioning

Debt ratio
1824.46 2020
2020
Q1: 33.2
Med: 96.78
Q3: 238.43
Average

In 2020, the debt ratio of PHARMACIE DE L'HOTEL DE V... (1824.46) 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
3.76% 2020
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.95%
Watch

In 2020, the financial autonomy of PHARMACIE DE L'HOTEL DE V... (3.8%) 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
18.27 years 2020
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.3 years
Average

In 2020, the repayment capacity of PHARMACIE DE L'HOTEL DE V... (18.27) 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 40.89. 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 30.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

40.894

Interest coverage (2020) ?
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

30.349

Liquidity indicators evolution
PHARMACIE DE L'HOTEL DE VILLE

Sector positioning

Liquidity ratio
40.89 2020
2020
Q1: 133.12
Med: 181.89
Q3: 251.9
Watch

In 2020, the liquidity ratio of PHARMACIE DE L'HOTEL DE V... (40.89) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
30.35x 2020
2020
Q1: 0.68x
Med: 3.87x
Q3: 8.37x
Excellent

In 2020, the interest coverage of PHARMACIE DE L'HOTEL DE V... (30.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-47 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-190 723 €

Customer credit (2020) ?
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 (2020) ?
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

42 j

Inventory turnover (2020) ?
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

34 j

WCR in days of revenue (2020) ?
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

-47 j

WCR and payment terms evolution
PHARMACIE DE L'HOTEL DE VILLE

Positioning of PHARMACIE DE L'HOTEL DE VILLE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of PHARMACIE DE L'HOTEL DE VILLE is estimated at 1 171 094 € (range 923 291€ - 1 485 946€). With an EBITDA of 127 317€, the sector multiple of 9.7x is applied. The price/revenue ratio is 0.81x (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 2020
180 transactions
923k€ 1171k€ 1485k€
1 171 094 € Range: 923 291€ - 1 485 946€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
127 317 € × 9.7x
Estimation 1 237 947 €
1 000 926€ - 1 660 153€
Revenue Multiple 30%
1 458 683 € × 0.81x
Estimation 1 179 315 €
968 625€ - 1 294 246€
Net Income Multiple 20%
70 166 € × 14.1x
Estimation 991 632 €
661 206€ - 1 337 979€
How is this estimate calculated?

This estimate is based on the analysis of 180 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'HOTEL DE VILLE 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'HOTEL DE VILLE

What is the revenue of PHARMACIE DE L'HOTEL DE VILLE ?

The revenue of PHARMACIE DE L'HOTEL DE VILLE in 2020 is 1.5 M€.

Is PHARMACIE DE L'HOTEL DE VILLE profitable?

Yes, PHARMACIE DE L'HOTEL DE VILLE generated a net profit of 70 k€ in 2020.

Where is the headquarters of PHARMACIE DE L'HOTEL DE VILLE ?

The headquarters of PHARMACIE DE L'HOTEL DE VILLE is located in FONTAINE (38600), in the department Isere.

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

The tax return of PHARMACIE DE L'HOTEL DE VILLE 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'HOTEL DE VILLE operate?

PHARMACIE DE L'HOTEL DE VILLE 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.