PHARMACIE DES GRAVIERS : revenue, balance sheet and financial ratios

PHARMACIE DES GRAVIERS is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VERNEUIL-SUR-SEINE (78480), this company of category PME shows in 2022 a revenue of 3.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PHARMACIE DES GRAVIERS (SIREN 501908750)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 3 343 108 € 3 071 905 € 2 639 579 € 1 495 925 € N/C N/C N/C
Net income 86 111 € 198 805 € 175 441 € -100 225 € 53 427 € 44 836 € 70 074 €
EBITDA 100 038 € 274 038 € 173 045 € -96 442 € N/C N/C N/C
Net margin 2.6% 6.5% 6.6% -6.7% N/C N/C N/C

Revenue and income statement

In 2022, PHARMACIE DES GRAVIERS achieves revenue of 3.3 M€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +30.7%. Vs 2021: +9%. After deducting consumption (2.4 M€), gross margin stands at 938 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 100 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -63%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 2.6% 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

3 343 108 €

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

938 264 €

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

100 038 €

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

134 691 €

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

86 111 €

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

3.0%

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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 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

108.566%

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

40.497%

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

3.444%

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

10.335

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

63.7%

Solvency indicators evolution
PHARMACIE DES GRAVIERS

Sector positioning

Debt ratio
108.57 2022
2020
2021
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Average -7 pts over 3 years

In 2022, the debt ratio of PHARMACIE DES GRAVIERS (108.57) 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
40.5% 2022
2020
2021
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Average +5 pts over 3 years

In 2022, the financial autonomy of PHARMACIE DES GRAVIERS (40.5%) 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
10.34 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average +7 pts over 3 years

In 2022, the repayment capacity of PHARMACIE DES GRAVIERS (10.34) 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 155.00. 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 10.2x. Operating income very largely covers interest expenses: high safety margin.

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

154.999

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

10.234

Liquidity indicators evolution
PHARMACIE DES GRAVIERS

Sector positioning

Liquidity ratio
155.0 2022
2020
2021
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Average -8 pts over 3 years

In 2022, the liquidity ratio of PHARMACIE DES GRAVIERS (155.00) 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
10.23x 2022
2020
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Excellent +14 pts over 3 years

In 2022, the interest coverage of PHARMACIE DES GRAVIERS (10.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 41 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 298 k€ to permanently finance.

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

297 938 €

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

41 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

30 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

32 j

WCR and payment terms evolution
PHARMACIE DES GRAVIERS

Positioning of PHARMACIE DES GRAVIERS 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 GRAVIERS is estimated at 1 481 420 € (range 1 145 444€ - 2 012 812€). With an EBITDA of 100 038€, 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
1145k€ 1481k€ 2012k€
1 481 420 € Range: 1 145 444€ - 2 012 812€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
100 038 € × 9.3x
Estimation 933 780 €
689 234€ - 1 415 571€
Revenue Multiple 30%
3 343 108 € × 0.81x
Estimation 2 706 284 €
2 215 367€ - 3 336 988€
Net Income Multiple 20%
86 111 € × 11.8x
Estimation 1 013 226 €
681 089€ - 1 519 651€

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 GRAVIERS 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 GRAVIERS

What is the revenue of PHARMACIE DES GRAVIERS ?

The revenue of PHARMACIE DES GRAVIERS in 2022 is 3.3 M€.

Is PHARMACIE DES GRAVIERS profitable?

Yes, PHARMACIE DES GRAVIERS generated a net profit of 86 k€ in 2022.

Where is the headquarters of PHARMACIE DES GRAVIERS ?

The headquarters of PHARMACIE DES GRAVIERS is located in VERNEUIL-SUR-SEINE (78480), in the department Yvelines.

Where to find the tax return of PHARMACIE DES GRAVIERS ?

The tax return of PHARMACIE DES GRAVIERS 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 GRAVIERS operate?

PHARMACIE DES GRAVIERS 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.