PHARMACIE DU CONSEIL : revenue, balance sheet and financial ratios

PHARMACIE DU CONSEIL is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MAMOUDZOU (97600), this company of category PME shows in 2023 a revenue of 3.2 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 CONSEIL (SIREN 066309808)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2014 2013
Revenue 3 187 064 € 3 804 570 € N/C N/C N/C N/C N/C 1 065 173 € 962 815 € 891 584 €
Net income 294 600 € 384 838 € 483 450 € 226 353 € 148 806 € 190 548 € 155 228 € 97 994 € 81 940 € 58 515 €
EBITDA 399 968 € 539 294 € N/C N/C N/C N/C N/C 140 675 € 114 660 € 100 543 €
Net margin 9.2% 10.1% N/C N/C N/C N/C N/C 9.2% 8.5% 6.6%

Revenue and income statement

In 2023, PHARMACIE DU CONSEIL achieves revenue of 3.2 M€. Over the period 2013-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Significant drop of -16% vs 2022. After deducting consumption (2.1 M€), gross margin stands at 1.1 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 400 k€, representing 12.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 295 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 187 064 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 077 400 €

EBITDA (2023) ?
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

399 968 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

394 416 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

294 600 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.6%

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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 167%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

166.872%

Financial autonomy (2023) ?
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

24.056%

Cash flow / Revenue (2023) ?
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

9.249%

Repayment capacity (2023) ?
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

1.814

Asset age ratio (2023) ?
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

24.6%

Solvency indicators evolution
PHARMACIE DU CONSEIL

Sector positioning

Debt ratio
166.87 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average +20 pts over 3 years

In 2023, the debt ratio of PHARMACIE DU CONSEIL (166.87) 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
24.06% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average -11 pts over 3 years

In 2023, the financial autonomy of PHARMACIE DU CONSEIL (24.1%) 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
1.81 years 2023
2022
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Good +8 pts over 2 years

In 2023, the repayment capacity of PHARMACIE DU CONSEIL (1.81) 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 143.40. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

143.404

Interest coverage (2023) ?
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

0.845

Liquidity indicators evolution
PHARMACIE DU CONSEIL

Sector positioning

Liquidity ratio
143.4 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Average -27 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE DU CONSEIL (143.40) 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
0.84x 2023
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average

In 2023, the interest coverage of PHARMACIE DU CONSEIL (0.8x) 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. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 229 k€ to permanently finance. Over 2013-2023, WCR increased by +120%, requiring additional financing.

Operating WCR (2023) ?
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

229 150 €

Customer credit (2023) ?
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

6 j

Supplier credit (2023) ?
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 (2023) ?
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

32 j

WCR in days of revenue (2023) ?
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

26 j

WCR and payment terms evolution
PHARMACIE DU CONSEIL

Positioning of PHARMACIE DU CONSEIL in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of PHARMACIE DU CONSEIL is estimated at 3 344 950 € (range 2 091 079€ - 4 330 795€). With an EBITDA of 399 968€, the sector multiple of 10.0x is applied. The price/revenue ratio is 0.69x (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 2023
220 transactions
2091k€ 3344k€ 4330k€
3 344 950 € Range: 2 091 079€ - 4 330 795€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
399 968 € × 10.0x
Estimation 3 982 047 €
2 388 837€ - 5 078 032€
Revenue Multiple 30%
3 187 064 € × 0.69x
Estimation 2 195 674 €
1 579 537€ - 2 714 828€
Net Income Multiple 20%
294 600 € × 11.8x
Estimation 3 476 126 €
2 113 998€ - 4 886 653€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 CONSEIL 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 CONSEIL

What is the revenue of PHARMACIE DU CONSEIL ?

The revenue of PHARMACIE DU CONSEIL in 2023 is 3.2 M€.

Is PHARMACIE DU CONSEIL profitable?

Yes, PHARMACIE DU CONSEIL generated a net profit of 295 k€ in 2023.

Where is the headquarters of PHARMACIE DU CONSEIL ?

The headquarters of PHARMACIE DU CONSEIL is located in MAMOUDZOU (97600), in the department Mayotte.

Where to find the tax return of PHARMACIE DU CONSEIL ?

The tax return of PHARMACIE DU CONSEIL 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 CONSEIL operate?

PHARMACIE DU CONSEIL 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.