PHARMACIE DES AUGUSTINS : revenue, balance sheet and financial ratios

PHARMACIE DES AUGUSTINS is a French company founded 32 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MULHOUSE (68200), this company of category PME shows in 2022 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE DES AUGUSTINS (SIREN 395243348)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 3 140 986 € 2 528 864 € 2 581 663 € 2 649 781 € 2 434 169 € 2 166 982 €
Net income 295 366 € 10 410 € -26 473 € 51 940 € -133 461 € -127 233 €
EBITDA 343 317 € 30 610 € -5 852 € 60 339 € -42 673 € -34 699 €
Net margin 9.4% 0.4% -1.0% 2.0% -5.5% -5.9%

Revenue and income statement

In 2022, PHARMACIE DES AUGUSTINS achieves revenue of 3.1 M€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2021, growth of +24% (2.5 M€ -> 3.1 M€). After deducting consumption (1.8 M€), gross margin stands at 1.3 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 343 k€, representing 10.9% of revenue. Positive scissor effect: EBITDA margin improves by +9.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 295 k€, i.e. 9.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 140 986 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 314 473 €

EBITDA (2022) ?
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

343 317 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

325 203 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

295 366 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.9%

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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 1752%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1752.437%

Financial autonomy (2022) ?
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

4.097%

Cash flow / Revenue (2022) ?
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

9.89%

Repayment capacity (2022) ?
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

4.947

Asset age ratio (2022) ?
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

61.8%

Solvency indicators evolution
PHARMACIE DES AUGUSTINS

Sector positioning

Debt ratio
1752.44 2022
2020
2021
2022
Q1: 24.51
Med: 74.73
Q3: 182.48
Average +50 pts over 3 years

In 2022, the debt ratio of PHARMACIE DES AUGUSTINS (1752.44) 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
4.1% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.62%
Average

In 2022, the financial autonomy of PHARMACIE DES AUGUSTINS (4.1%) 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
4.95 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average +38 pts over 3 years

In 2022, the repayment capacity of PHARMACIE DES AUGUSTINS (4.95) 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 169.50. 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 4.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

169.499

Interest coverage (2022) ?
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

4.571

Liquidity indicators evolution
PHARMACIE DES AUGUSTINS

Sector positioning

Liquidity ratio
169.5 2022
2020
2021
2022
Q1: 145.16
Med: 199.46
Q3: 274.98
Average +15 pts over 3 years

In 2022, the liquidity ratio of PHARMACIE DES AUGUSTINS (169.50) 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.

Interest coverage
4.57x 2022
2020
2021
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Good +45 pts over 3 years

In 2022, the interest coverage of PHARMACIE DES AUGUSTINS (4.6x) 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: 58 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 696 k€ to permanently finance. Over 2017-2022, WCR increased by +38%, requiring additional financing.

Operating WCR (2022) ?
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

696 042 €

Customer credit (2022) ?
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 (2022) ?
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

58 j

Inventory turnover (2022) ?
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

52 j

WCR in days of revenue (2022) ?
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

80 j

WCR and payment terms evolution
PHARMACIE DES AUGUSTINS

Positioning of PHARMACIE DES AUGUSTINS in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of PHARMACIE DES AUGUSTINS is estimated at 3 060 188 € (range 2 274 342€ - 4 412 094€). With an EBITDA of 343 317€, the sector multiple of 9.3x 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 2022
215 transactions
2274k€ 3060k€ 4412k€
3 060 188 € Range: 2 274 342€ - 4 412 094€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
343 317 € × 9.3x
Estimation 3 204 608 €
2 365 357€ - 4 858 049€
Revenue Multiple 30%
3 140 986 € × 0.81x
Estimation 2 542 664 €
2 081 427€ - 3 135 236€
Net Income Multiple 20%
295 366 € × 11.8x
Estimation 3 475 427 €
2 336 177€ - 5 212 494€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 AUGUSTINS 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 AUGUSTINS

What is the revenue of PHARMACIE DES AUGUSTINS ?

The revenue of PHARMACIE DES AUGUSTINS in 2022 is 3.1 M€.

Is PHARMACIE DES AUGUSTINS profitable?

Yes, PHARMACIE DES AUGUSTINS generated a net profit of 295 k€ in 2022.

Where is the headquarters of PHARMACIE DES AUGUSTINS ?

The headquarters of PHARMACIE DES AUGUSTINS is located in MULHOUSE (68200), in the department Haut-Rhin.

Where to find the tax return of PHARMACIE DES AUGUSTINS ?

The tax return of PHARMACIE DES AUGUSTINS 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 AUGUSTINS operate?

PHARMACIE DES AUGUSTINS 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.