Employees: 11 (2023.0)Legal category: 5785Size: PMECreation date: 1992-12-08 (33 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: LE MANS (72000), Sarthe
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHARMACIE DE L'UNIVERSITE : revenue, balance sheet and financial ratios
PHARMACIE DE L'UNIVERSITE is a French company
founded 33 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in LE MANS (72000),
this company of category PME
shows in 2024 a net income positive of 290 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHARMACIE DE L'UNIVERSITE (SIREN 389661950)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
290 309 €
131 577 €
46 184 €
159 524 €
70 862 €
106 679 €
13 833 €
23 410 €
-68 443 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, PHARMACIE DE L'UNIVERSITE generates positive net income of 290 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
290 309 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 223%. 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 24%. The balance between equity and debt is satisfactory.
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
223.271%
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
24.395%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution PHARMACIE DE L'UNIVERSITE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
310.069
215.368
213.167
164.406
145.974
111.701
97.458
75.731
223.271
Financial autonomy
20.174
26.387
27.854
33.115
34.232
38.804
41.747
45.763
24.395
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
223.272024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average+20 pts over 3 years
In 2024, the debt ratio of PHARMACIE DE L'UNIVERSITE (223.27) 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
24.39%2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch-18 pts over 3 years
In 2024, the financial autonomy of PHARMACIE DE L'UNIVERSITE (24.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 179.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
179.842
Liquidity indicators evolution PHARMACIE DE L'UNIVERSITE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
228.891
161.533
202.646
214.275
203.222
208.573
187.808
182.266
179.842
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
179.842024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average
In 2024, the liquidity ratio of PHARMACIE DE L'UNIVERSITE (179.84) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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. Average customer payment term: 185 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 820 days. Excellent situation: suppliers finance 635 days of the operating cycle (retail model).
Operating WCR (2024)
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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 (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
185 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
820 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
0 j
WCR and payment terms evolution PHARMACIE DE L'UNIVERSITE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
185
Supplier payment term (days)
0
0
0
0
0
0
0
0
820
Positioning of PHARMACIE DE L'UNIVERSITE 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 L'UNIVERSITE is estimated at
4 052 928 €
(range 2 822 395€ - 6 063 412€).
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 value2024
225 transactions
2822k€4052k€6063k€
4 052 928 €Range: 2 822 395€ - 6 063 412€
NAF 5 année 2024
Valuation method used
Net Income Multiple
290 309 €
×
14.0x
=4 052 928 €
Range: 2 822 395€ - 6 063 413€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 L'UNIVERSITE with other companies in the same sector:
Frequently asked questions about PHARMACIE DE L'UNIVERSITE
What is the revenue of PHARMACIE DE L'UNIVERSITE ?
The revenue of PHARMACIE DE L'UNIVERSITE is not publicly disclosed (confidential accounts filed with INPI).
Is PHARMACIE DE L'UNIVERSITE profitable?
Yes, PHARMACIE DE L'UNIVERSITE generated a net profit of 290 k€ in 2024.
Where is the headquarters of PHARMACIE DE L'UNIVERSITE ?
The headquarters of PHARMACIE DE L'UNIVERSITE is located in LE MANS (72000), in the department Sarthe.
Where to find the tax return of PHARMACIE DE L'UNIVERSITE ?
The tax return of PHARMACIE DE L'UNIVERSITE 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'UNIVERSITE operate?
PHARMACIE DE L'UNIVERSITE 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.
Item evolution
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