PHARMACIE DES SOURCES : revenue, balance sheet and financial ratios

PHARMACIE DES SOURCES is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-GALMIER (42330), this company of category PME shows in 2022 a revenue of 3.5 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 SOURCES (SIREN 453981763)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 3 473 967 € 3 172 805 € 3 101 020 € 2 978 789 € 2 772 168 € 2 793 091 €
Net income 190 085 € 269 055 € 357 604 € 256 527 € 221 944 € 244 129 € 221 912 € 210 271 €
EBITDA N/C N/C 502 428 € 380 938 € 315 959 € 343 156 € 329 872 € 306 327 €
Net margin N/C N/C 10.3% 8.1% 7.2% 8.2% 8.0% 7.5%

Revenue and income statement

In 2024, PHARMACIE DES SOURCES generates positive net income of 190 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 210 k€ -> 190 k€.

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

190 085 €

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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 655%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

654.953%

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

10.675%

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

35.0%

Solvency indicators evolution
PHARMACIE DES SOURCES

Sector positioning

Debt ratio
654.95 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average +50 pts over 3 years

In 2024, the debt ratio of PHARMACIE DES SOURCES (654.95) 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
10.68% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch -52 pts over 3 years

In 2024, the financial autonomy of PHARMACIE DES SOURCES (10.7%) 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
0.73 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of PHARMACIE DES SOURCES (0.73) 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 196.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

196.731

Liquidity indicators evolution
PHARMACIE DES SOURCES

Sector positioning

Liquidity ratio
196.73 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Good +6 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DES SOURCES (196.73) 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
0.59x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of PHARMACIE DES SOURCES (0.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE DES SOURCES

Positioning of PHARMACIE DES SOURCES 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 SOURCES is estimated at 2 653 727 € (range 1 848 013€ - 3 970 127€). 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
1848k€ 2653k€ 3970k€
2 653 727 € Range: 1 848 013€ - 3 970 127€
NAF 5 année 2024

Valuation method used

Net Income Multiple
190 085 € × 14.0x = 2 653 727 €
Range: 1 848 014€ - 3 970 128€

Only this financial indicator is available for this company.

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 SOURCES 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 SOURCES

What is the revenue of PHARMACIE DES SOURCES ?

The revenue of PHARMACIE DES SOURCES in 2022 is 3.5 M€.

Is PHARMACIE DES SOURCES profitable?

Yes, PHARMACIE DES SOURCES generated a net profit of 190 k€ in 2024.

Where is the headquarters of PHARMACIE DES SOURCES ?

The headquarters of PHARMACIE DES SOURCES is located in SAINT-GALMIER (42330), in the department Loire.

Where to find the tax return of PHARMACIE DES SOURCES ?

The tax return of PHARMACIE DES SOURCES 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 SOURCES operate?

PHARMACIE DES SOURCES 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.