PHARMACIE DE VILLIERS EN LIEU : revenue, balance sheet and financial ratios

PHARMACIE DE VILLIERS EN LIEU is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VILLIERS-EN-LIEU (52100), this company of category PME shows in 2022 a revenue of 1.3 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 VILLIERS EN LIEU (SIREN 488209750)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 267 022 € N/C N/C 1 056 909 € 1 054 998 € 981 583 € 966 527 €
Net income 31 827 € 67 437 € 77 727 € 69 621 € 60 325 € 67 521 € 52 454 € 70 749 €
EBITDA N/C 78 603 € N/C N/C 67 361 € 80 259 € 61 508 € 91 709 €
Net margin N/C 5.3% N/C N/C 5.7% 6.4% 5.3% 7.3%

Revenue and income statement

In 2024, PHARMACIE DE VILLIERS EN LIEU generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 71 k€ -> 32 k€.

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

31 827 €

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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 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.27%

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

80.827%

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

19.7%

Solvency indicators evolution
PHARMACIE DE VILLIERS EN LIEU

Sector positioning

Debt ratio
1.27 2024
2021
2022
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Excellent

In 2024, the debt ratio of PHARMACIE DE VILLIERS EN ... (1.27) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
80.83% 2024
2021
2022
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DE VILLIERS EN ... (80.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.14 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of PHARMACIE DE VILLIERS EN ... (1.14) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 95.75. 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

95.747

Liquidity indicators evolution
PHARMACIE DE VILLIERS EN LIEU

Sector positioning

Liquidity ratio
95.75 2024
2021
2022
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch

In 2024, the liquidity ratio of PHARMACIE DE VILLIERS EN ... (95.75) 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
0.58x 2022
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Average

In 2022, the interest coverage of PHARMACIE DE VILLIERS EN ... (0.6x) 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 (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

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

0 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

0 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 VILLIERS EN LIEU

Positioning of PHARMACIE DE VILLIERS EN LIEU 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 VILLIERS EN LIEU is estimated at 444 328 € (range 309 423€ - 664 740€). 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
309k€ 444k€ 664k€
444 328 € Range: 309 423€ - 664 740€
NAF 5 année 2024

Valuation method used

Net Income Multiple
31 827 € × 14.0x = 444 328 €
Range: 309 423€ - 664 741€

Only this financial indicator is available for this company.

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 VILLIERS EN LIEU 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 VILLIERS EN LIEU

What is the revenue of PHARMACIE DE VILLIERS EN LIEU ?

The revenue of PHARMACIE DE VILLIERS EN LIEU in 2022 is 1.3 M€.

Is PHARMACIE DE VILLIERS EN LIEU profitable?

Yes, PHARMACIE DE VILLIERS EN LIEU generated a net profit of 32 k€ in 2024.

Where is the headquarters of PHARMACIE DE VILLIERS EN LIEU ?

The headquarters of PHARMACIE DE VILLIERS EN LIEU is located in VILLIERS-EN-LIEU (52100), in the department Haute-Marne.

Where to find the tax return of PHARMACIE DE VILLIERS EN LIEU ?

The tax return of PHARMACIE DE VILLIERS EN LIEU 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 VILLIERS EN LIEU operate?

PHARMACIE DE VILLIERS EN LIEU 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.