PHARMACIE DU CARROUSSEL : revenue, balance sheet and financial ratios

PHARMACIE DU CARROUSSEL is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ISSY-LES-MOULINEAUX (92130), this company of category PME shows in 2024 a revenue of 2.2 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 DU CARROUSSEL (SIREN 493203004)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 2 182 060 € 2 129 720 € 2 296 009 € N/C N/C N/C N/C N/C
Net income 11 930 € 3 527 € 4 991 € 113 661 € 81 623 € 35 500 € 33 716 € 13 961 €
EBITDA 39 886 € 36 026 € -511 € N/C N/C N/C N/C N/C
Net margin 0.5% 0.2% 0.2% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, PHARMACIE DU CARROUSSEL achieves revenue of 2.2 M€. Activity remains stable over the period (CAGR: -2.5%). Vs 2023: +2%. After deducting consumption (1.5 M€), gross margin stands at 661 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 0.5% 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

2 182 060 €

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

661 016 €

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

39 886 €

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

21 586 €

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

11 930 €

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

1.8%

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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 16%. 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 60%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% 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

15.532%

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

59.702%

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

0.974%

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

0.038

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

19.9%

Solvency indicators evolution
PHARMACIE DU CARROUSSEL

Sector positioning

Debt ratio
15.53 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Excellent

In 2024, the debt ratio of PHARMACIE DU CARROUSSEL (15.53) 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
59.7% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good

In 2024, the financial autonomy of PHARMACIE DU CARROUSSEL (59.7%) 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
0.04 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent

In 2024, the repayment capacity of PHARMACIE DU CARROUSSEL (0.04) 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 145.64. 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 9.8x. 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

145.642

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

9.843

Liquidity indicators evolution
PHARMACIE DU CARROUSSEL

Sector positioning

Liquidity ratio
145.64 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average +8 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE DU CARROUSSEL (145.64) 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
9.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Excellent +51 pts over 3 years

In 2024, the interest coverage of PHARMACIE DU CARROUSSEL (9.8x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 535 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

535 347 €

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

14 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

63 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

52 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

88 j

WCR and payment terms evolution
PHARMACIE DU CARROUSSEL

Positioning of PHARMACIE DU CARROUSSEL 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 DU CARROUSSEL is estimated at 636 221 € (range 494 840€ - 863 810€). With an EBITDA of 39 886€, 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
494k€ 636k€ 863k€
636 221 € Range: 494 840€ - 863 810€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
39 886 € × 9.2x
Estimation 368 326 €
241 270€ - 572 671€
Revenue Multiple 30%
2 182 060 € × 0.64x
Estimation 1 395 829 €
1 170 029€ - 1 758 802€
Net Income Multiple 20%
11 930 € × 14.0x
Estimation 166 552 €
115 984€ - 249 171€

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 DU CARROUSSEL 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 DU CARROUSSEL

What is the revenue of PHARMACIE DU CARROUSSEL ?

The revenue of PHARMACIE DU CARROUSSEL in 2024 is 2.2 M€.

Is PHARMACIE DU CARROUSSEL profitable?

Yes, PHARMACIE DU CARROUSSEL generated a net profit of 12 k€ in 2024.

Where is the headquarters of PHARMACIE DU CARROUSSEL ?

The headquarters of PHARMACIE DU CARROUSSEL is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.

Where to find the tax return of PHARMACIE DU CARROUSSEL ?

The tax return of PHARMACIE DU CARROUSSEL 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 DU CARROUSSEL operate?

PHARMACIE DU CARROUSSEL 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.