PHARMACIE DES 4 CHEMINS : revenue, balance sheet and financial ratios

PHARMACIE DES 4 CHEMINS is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COLOMBES (92700), this company of category PME shows in 2018 a revenue of 5.8 M€. 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 DES 4 CHEMINS (SIREN 789954328)
Indicator 2018 2017 2016 2015
Revenue 5 833 599 € 5 574 082 € 5 548 834 € 5 215 374 €
Net income 459 298 € 339 793 € 660 863 € 495 026 €
EBITDA 505 950 € 451 727 € 741 501 € 604 755 €
Net margin 7.9% 6.1% 11.9% 9.5%

Revenue and income statement

In 2018, PHARMACIE DES 4 CHEMINS achieves revenue of 5.8 M€. Revenue is growing positively over 4 years (CAGR: +3.8%). Vs 2017: +5%. After deducting consumption (4.1 M€), gross margin stands at 1.7 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 506 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 459 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 833 599 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 721 383 €

EBITDA (2018) ?
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

505 950 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

522 135 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

459 298 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.6%

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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 1050%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1049.955%

Financial autonomy (2018) ?
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

7.844%

Cash flow / Revenue (2018) ?
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

7.692%

Repayment capacity (2018) ?
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

10.967

Asset age ratio (2018) ?
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

10.1%

Solvency indicators evolution
PHARMACIE DES 4 CHEMINS

Sector positioning

Debt ratio
1049.95 2018
2016
2017
2018
Q1: 40.91
Med: 114.65
Q3: 265.65
Watch

In 2018, the debt ratio of PHARMACIE DES 4 CHEMINS (1049.95) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.84% 2018
2016
2017
2018
Q1: 21.63%
Med: 38.4%
Q3: 58.06%
Average

In 2018, the financial autonomy of PHARMACIE DES 4 CHEMINS (7.8%) 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
10.97 years 2018
2016
2017
2018
Q1: 1.86 years
Med: 5.41 years
Q3: 9.79 years
Average +20 pts over 3 years

In 2018, the repayment capacity of PHARMACIE DES 4 CHEMINS (10.97) 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 206.75. 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 11.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

206.752

Interest coverage (2018) ?
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

11.7

Liquidity indicators evolution
PHARMACIE DES 4 CHEMINS

Sector positioning

Liquidity ratio
206.75 2018
2016
2017
2018
Q1: 118.22
Med: 162.8
Q3: 228.3
Good -8 pts over 3 years

In 2018, the liquidity ratio of PHARMACIE DES 4 CHEMINS (206.75) 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
11.7x 2018
2016
2017
2018
Q1: 1.93x
Med: 6.3x
Q3: 12.69x
Good +17 pts over 3 years

In 2018, the interest coverage of PHARMACIE DES 4 CHEMINS (11.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 394 k€ to permanently finance. Over 2015-2018, WCR increased by +32%, requiring additional financing.

Operating WCR (2018) ?
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

394 235 €

Customer credit (2018) ?
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

4 j

Supplier credit (2018) ?
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

37 j

Inventory turnover (2018) ?
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

25 j

WCR in days of revenue (2018) ?
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

24 j

WCR and payment terms evolution
PHARMACIE DES 4 CHEMINS

Positioning of PHARMACIE DES 4 CHEMINS in its sector

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

Valuation estimate

Based on 177 transactions of similar company sales in 2018, the value of PHARMACIE DES 4 CHEMINS is estimated at 4 750 799 € (range 3 646 869€ - 6 986 509€). With an EBITDA of 505 950€, the sector multiple of 9.1x is applied. The price/revenue ratio is 0.74x (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 2018
177 transactions
3646k€ 4750k€ 6986k€
4 750 799 € Range: 3 646 869€ - 6 986 509€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
505 950 € × 9.1x
Estimation 4 615 621 €
3 488 235€ - 7 182 079€
Revenue Multiple 30%
5 833 599 € × 0.74x
Estimation 4 287 982 €
3 469 099€ - 4 977 141€
Net Income Multiple 20%
459 298 € × 12.6x
Estimation 5 782 972 €
4 310 113€ - 9 511 639€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 DES 4 CHEMINS 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 DES 4 CHEMINS

What is the revenue of PHARMACIE DES 4 CHEMINS ?

The revenue of PHARMACIE DES 4 CHEMINS in 2018 is 5.8 M€.

Is PHARMACIE DES 4 CHEMINS profitable?

Yes, PHARMACIE DES 4 CHEMINS generated a net profit of 459 k€ in 2018.

Where is the headquarters of PHARMACIE DES 4 CHEMINS ?

The headquarters of PHARMACIE DES 4 CHEMINS is located in COLOMBES (92700), in the department Hauts-de-Seine.

Where to find the tax return of PHARMACIE DES 4 CHEMINS ?

The tax return of PHARMACIE DES 4 CHEMINS 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 DES 4 CHEMINS operate?

PHARMACIE DES 4 CHEMINS 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.