PHARMACIE DES COMTES : revenue, balance sheet and financial ratios

PHARMACIE DES COMTES is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PORT-DE-BOUC (13110), this company of category PME shows in 2022 a revenue of 1.9 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 COMTES (SIREN 482737053)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 860 760 € 2 597 805 € 2 261 244 € 2 032 016 € 2 053 171 € 2 176 823 € 2 226 187 € 2 311 017 €
Net income -21 017 € 185 309 € 160 847 € 81 663 € 101 187 € 49 460 € -535 493 € 47 133 €
EBITDA -97 402 € 183 874 € 229 312 € 132 530 € 133 385 € 185 070 € 242 031 € 166 859 €
Net margin -1.1% 7.1% 7.1% 4.0% 4.9% 2.3% -24.1% 2.0%

Revenue and income statement

In 2022, PHARMACIE DES COMTES achieves revenue of 1.9 M€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -28% vs 2021. After deducting consumption (1.2 M€), gross margin stands at 641 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -97 k€, representing -5.2% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -153%, reducing margin by 12.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -21 k€ (-1.1% of revenue), which will impact equity.

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

1 860 760 €

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

641 324 €

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

-97 402 €

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

598 768 €

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

-21 017 €

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

-5.2%

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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 2%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.523%

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

83.747%

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

-8.367%

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

-0.068

Solvency indicators evolution
PHARMACIE DES COMTES

Sector positioning

Debt ratio
1.52 2022
2020
2021
2022
Q1: 24.52
Med: 74.72
Q3: 182.51
Excellent -35 pts over 3 years

In 2022, the debt ratio of PHARMACIE DES COMTES (1.52) 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
83.75% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.61%
Excellent +51 pts over 3 years

In 2022, the financial autonomy of PHARMACIE DES COMTES (83.8%) 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
-0.07 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent -32 pts over 3 years

In 2022, the repayment capacity of PHARMACIE DES COMTES (-0.07) 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 664.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

664.467

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

-48.26

Liquidity indicators evolution
PHARMACIE DES COMTES

Sector positioning

Liquidity ratio
664.47 2022
2020
2021
2022
Q1: 145.17
Med: 199.48
Q3: 274.99
Excellent +60 pts over 3 years

In 2022, the liquidity ratio of PHARMACIE DES COMTES (664.47) 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
-48.26x 2022
2020
2021
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Watch -48 pts over 3 years

In 2022, the interest coverage of PHARMACIE DES COMTES (-48.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Overall, WCR represents 133 days of revenue, i.e. 685 k€ to permanently finance. Over 2015-2022, WCR increased by +374%, 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

685 243 €

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

14 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

28 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

0 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

133 j

WCR and payment terms evolution
PHARMACIE DES COMTES

Positioning of PHARMACIE DES COMTES 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 COMTES is estimated at 1 506 306 € (range 1 233 063€ - 1 857 353€). 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
1233k€ 1506k€ 1857k€
1 506 306 € Range: 1 233 063€ - 1 857 353€
NAF 5 année 2022

Valuation method used

Revenue Multiple
1 860 760 € × 0.81x = 1 506 306 €
Range: 1 233 064€ - 1 857 354€

Only this financial indicator is available for this company.

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 COMTES 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 COMTES

What is the revenue of PHARMACIE DES COMTES ?

The revenue of PHARMACIE DES COMTES in 2022 is 1.9 M€.

Is PHARMACIE DES COMTES profitable?

PHARMACIE DES COMTES recorded a net loss in 2022.

Where is the headquarters of PHARMACIE DES COMTES ?

The headquarters of PHARMACIE DES COMTES is located in PORT-DE-BOUC (13110), in the department Bouches-du-Rhone.

Where to find the tax return of PHARMACIE DES COMTES ?

The tax return of PHARMACIE DES COMTES 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 COMTES operate?

PHARMACIE DES COMTES 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.