PHARMACIE DE LIGNEROLLES : revenue, balance sheet and financial ratios

PHARMACIE DE LIGNEROLLES is a French company founded 11 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FLEURY-LES-AUBRAIS (45400), this company of category PME shows in 2017 a revenue of 675 k€. 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 LIGNEROLLES (SIREN 808379325)
Indicator 2019 2018 2017 2016
Revenue N/C N/C 675 117 € 760 005 €
Net income 95 060 € 96 649 € 73 360 € 74 311 €
EBITDA N/C N/C 129 873 € 135 504 €
Net margin N/C N/C 10.9% 9.8%

Revenue and income statement

In 2019, PHARMACIE DE LIGNEROLLES generates positive net income of 95 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 74 k€ -> 95 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

95 060 €

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

112.372%

Financial autonomy (2019) ?
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

45.833%

Solvency indicators evolution
PHARMACIE DE LIGNEROLLES

Sector positioning

Debt ratio
112.37 2019
2017
2018
2019
Q1: 35.68
Med: 104.11
Q3: 243.61
Average -18 pts over 3 years

In 2019, the debt ratio of PHARMACIE DE LIGNEROLLES (112.37) 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
45.83% 2019
2017
2018
2019
Q1: 22.98%
Med: 40.68%
Q3: 60.84%
Good +21 pts over 3 years

In 2019, the financial autonomy of PHARMACIE DE LIGNEROLLES (45.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.83 years 2017
2017
Q1: 2.26 years
Med: 5.89 years
Q3: 10.41 years
Good

In 2017, the repayment capacity of PHARMACIE DE LIGNEROLLES (5.83) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 878.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

878.261

Liquidity indicators evolution
PHARMACIE DE LIGNEROLLES

Sector positioning

Liquidity ratio
878.26 2019
2017
2018
2019
Q1: 119.99
Med: 167.03
Q3: 236.26
Excellent

In 2019, the liquidity ratio of PHARMACIE DE LIGNEROLLES (878.26) 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
6.79x 2017
2017
Q1: 2.82x
Med: 8.19x
Q3: 15.34x
Average

In 2017, the interest coverage of PHARMACIE DE LIGNEROLLES (6.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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 LIGNEROLLES

Positioning of PHARMACIE DE LIGNEROLLES in its sector

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

Valuation estimate

Based on 205 transactions of similar company sales in 2019, the value of PHARMACIE DE LIGNEROLLES is estimated at 1 181 427 € (range 703 727€ - 1 677 009€). 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 2019
205 transactions
703k€ 1181k€ 1677k€
1 181 427 € Range: 703 727€ - 1 677 009€
NAF 5 année 2019

Valuation method used

Net Income Multiple
95 060 € × 12.4x = 1 181 428 €
Range: 703 727€ - 1 677 009€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 205 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 LIGNEROLLES 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 LIGNEROLLES

What is the revenue of PHARMACIE DE LIGNEROLLES ?

The revenue of PHARMACIE DE LIGNEROLLES in 2017 is 675 k€.

Is PHARMACIE DE LIGNEROLLES profitable?

Yes, PHARMACIE DE LIGNEROLLES generated a net profit of 95 k€ in 2019.

Where is the headquarters of PHARMACIE DE LIGNEROLLES ?

The headquarters of PHARMACIE DE LIGNEROLLES is located in FLEURY-LES-AUBRAIS (45400), in the department Loiret.

Where to find the tax return of PHARMACIE DE LIGNEROLLES ?

The tax return of PHARMACIE DE LIGNEROLLES 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 LIGNEROLLES operate?

PHARMACIE DE LIGNEROLLES 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.