PHARMACIE DES ETOILES : revenue, balance sheet and financial ratios

PHARMACIE DES ETOILES is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-DENIS (93210), this company of category PME shows in 2024 a revenue of 2.5 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 DES ETOILES (SIREN 519215388)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 512 437 € 2 064 146 € 1 835 046 € 1 608 909 € 2 349 623 € 2 492 330 € 2 388 186 € 2 369 808 €
Net income 67 055 € -43 329 € 183 776 € 41 278 € 83 243 € 145 379 € 145 324 € 94 738 €
EBITDA 109 928 € -41 399 € 232 519 € 40 699 € 138 260 € 226 605 € 149 231 € 167 390 €
Net margin 2.7% -2.1% 10.0% 2.6% 3.5% 5.8% 6.1% 4.0%

Revenue and income statement

In 2024, PHARMACIE DES ETOILES achieves revenue of 2.5 M€. Revenue is growing positively over 8 years (CAGR: +0.7%). Vs 2023, growth of +22% (2.1 M€ -> 2.5 M€). After deducting consumption (1.9 M€), gross margin stands at 655 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 k€, representing 4.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 512 437 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

655 045 €

EBITDA (2024) ?
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

109 928 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

88 765 €

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

67 055 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

131.679%

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

21.037%

Cash flow / Revenue (2024) ?
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

3.511%

Repayment capacity (2024) ?
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

2.484

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

4.6%

Solvency indicators evolution
PHARMACIE DES ETOILES

Sector positioning

Debt ratio
131.68 2024
2021
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average +16 pts over 3 years

In 2024, the debt ratio of PHARMACIE DES ETOILES (131.68) 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
21.04% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch -17 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DES ETOILES (21.0%) 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.

Repayment capacity
2.48 years 2024
2021
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Good

In 2024, the repayment capacity of PHARMACIE DES ETOILES (2.48) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 109.49. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

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

109.488

Interest coverage (2024) ?
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

5.99

Liquidity indicators evolution
PHARMACIE DES ETOILES

Sector positioning

Liquidity ratio
109.49 2024
2021
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch -53 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DES ETOILES (109.49) 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
5.99x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good +12 pts over 3 years

In 2024, the interest coverage of PHARMACIE DES ETOILES (6.0x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 230 k€ to permanently finance.

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

229 511 €

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

8 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

62 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

29 j

WCR in days of revenue (2024) ?
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

33 j

WCR and payment terms evolution
PHARMACIE DES ETOILES

Positioning of PHARMACIE DES ETOILES 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 DES ETOILES is estimated at 1 176 940 € (range 867 012€ - 1 676 787€). With an EBITDA of 109 928€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
867k€ 1176k€ 1676k€
1 176 940 € Range: 867 012€ - 1 676 787€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
109 928 € × 9.2x
Estimation 1 015 126 €
664 953€ - 1 578 312€
Revenue Multiple 30%
2 512 437 € × 0.64x
Estimation 1 607 166 €
1 347 179€ - 2 025 095€
Net Income Multiple 20%
67 055 € × 14.0x
Estimation 936 137 €
651 911€ - 1 400 515€

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 DES ETOILES 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 ETOILES

What is the revenue of PHARMACIE DES ETOILES ?

The revenue of PHARMACIE DES ETOILES in 2024 is 2.5 M€.

Is PHARMACIE DES ETOILES profitable?

Yes, PHARMACIE DES ETOILES generated a net profit of 67 k€ in 2024.

Where is the headquarters of PHARMACIE DES ETOILES ?

The headquarters of PHARMACIE DES ETOILES is located in SAINT-DENIS (93210), in the department Seine-Saint-Denis.

Where to find the tax return of PHARMACIE DES ETOILES ?

The tax return of PHARMACIE DES ETOILES 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 ETOILES operate?

PHARMACIE DES ETOILES 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.