PHARMACIE DES PORTES DU SOLEIL : revenue, balance sheet and financial ratios

PHARMACIE DES PORTES DU SOLEIL is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LORIOL-SUR-DROME (26270), this company of category PME shows in 2024 a revenue of 2.8 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 PORTES DU SOLEIL (SIREN 521153379)
Indicator 2024 2023 2021 2020 2019 2017 2016
Revenue 2 800 642 € 2 531 693 € 1 728 618 € 1 313 955 € 1 513 620 € N/C N/C
Net income 160 035 € 133 044 € 98 065 € 41 862 € 73 740 € 60 378 € 71 360 €
EBITDA 214 953 € 185 757 € 160 147 € 82 784 € 147 202 € N/C N/C
Net margin 5.7% 5.3% 5.7% 3.2% 4.9% N/C N/C

Revenue and income statement

In 2024, PHARMACIE DES PORTES DU SOLEIL achieves revenue of 2.8 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.1%. Vs 2023, growth of +11% (2.5 M€ -> 2.8 M€). After deducting consumption (2.1 M€), gross margin stands at 742 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 215 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 160 k€, i.e. 5.7% 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

2 800 642 €

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

741 751 €

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

214 953 €

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

205 802 €

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

160 035 €

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

7.7%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

51.8%

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

55.613%

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

5.971%

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

3.661

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

34.8%

Solvency indicators evolution
PHARMACIE DES PORTES DU SOLEIL

Sector positioning

Debt ratio
51.8 2024
2021
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Good -18 pts over 3 years

In 2024, the debt ratio of PHARMACIE DES PORTES DU S... (51.80) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.61% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +21 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DES PORTES DU S... (55.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.66 years 2024
2021
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average -22 pts over 3 years

In 2024, the repayment capacity of PHARMACIE DES PORTES DU S... (3.66) 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 214.96. 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 3.5x. Financial charges are adequately covered by operations.

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

214.96

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

3.536

Liquidity indicators evolution
PHARMACIE DES PORTES DU SOLEIL

Sector positioning

Liquidity ratio
214.96 2024
2021
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Good +12 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DES PORTES DU S... (214.96) 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
3.54x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good -20 pts over 3 years

In 2024, the interest coverage of PHARMACIE DES PORTES DU S... (3.5x) 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: 43 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 49 days of revenue, i.e. 385 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

384 724 €

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

43 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

47 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

49 j

WCR and payment terms evolution
PHARMACIE DES PORTES DU SOLEIL

Positioning of PHARMACIE DES PORTES DU SOLEIL 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 PORTES DU SOLEIL is estimated at 1 976 786 € (range 1 411 811€ - 2 888 833€). With an EBITDA of 214 953€, 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
1411k€ 1976k€ 2888k€
1 976 786 € Range: 1 411 811€ - 2 888 833€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
214 953 € × 9.2x
Estimation 1 984 976 €
1 300 247€ - 3 086 228€
Revenue Multiple 30%
2 800 642 € × 0.64x
Estimation 1 791 526 €
1 501 715€ - 2 257 397€
Net Income Multiple 20%
160 035 € × 14.0x
Estimation 2 234 207 €
1 555 866€ - 3 342 501€

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 PORTES DU SOLEIL 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 PORTES DU SOLEIL

What is the revenue of PHARMACIE DES PORTES DU SOLEIL ?

The revenue of PHARMACIE DES PORTES DU SOLEIL in 2024 is 2.8 M€.

Is PHARMACIE DES PORTES DU SOLEIL profitable?

Yes, PHARMACIE DES PORTES DU SOLEIL generated a net profit of 160 k€ in 2024.

Where is the headquarters of PHARMACIE DES PORTES DU SOLEIL ?

The headquarters of PHARMACIE DES PORTES DU SOLEIL is located in LORIOL-SUR-DROME (26270), in the department Drome.

Where to find the tax return of PHARMACIE DES PORTES DU SOLEIL ?

The tax return of PHARMACIE DES PORTES DU SOLEIL 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 PORTES DU SOLEIL operate?

PHARMACIE DES PORTES DU SOLEIL 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.