PHARMACIE DU COTENTIN : revenue, balance sheet and financial ratios

PHARMACIE DU COTENTIN is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LANGRUNE-SUR-MER (14830), this company of category PME shows in 2019 a revenue of 2.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PHARMACIE DU COTENTIN (SIREN 442543021)
Indicator 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 2 224 649 € 2 374 862 € 2 347 077 €
Net income -675 582 € -37 798 € 80 620 € 79 861 € 123 887 € 115 490 €
EBITDA N/C N/C N/C 131 437 € 192 745 € 204 381 €
Net margin N/C N/C N/C 3.6% 5.2% 4.9%

Revenue and income statement

In 2022, PHARMACIE DU COTENTIN records a net loss of 676 k€. This deficit will reduce equity on the balance sheet.

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

-675 582 €

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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 155%. 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 36%. The balance between equity and debt is satisfactory.

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

154.685%

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

35.577%

Solvency indicators evolution
PHARMACIE DU COTENTIN

Sector positioning

Debt ratio
154.69 2022
2020
2021
2022
Q1: 24.51
Med: 74.73
Q3: 182.48
Average +30 pts over 3 years

In 2022, the debt ratio of PHARMACIE DU COTENTIN (154.69) 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
35.58% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.62%
Average -24 pts over 3 years

In 2022, the financial autonomy of PHARMACIE DU COTENTIN (35.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 706.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

706.923

Liquidity indicators evolution
PHARMACIE DU COTENTIN

Sector positioning

Liquidity ratio
706.92 2022
2020
2021
2022
Q1: 145.16
Med: 199.46
Q3: 274.98
Excellent +50 pts over 3 years

In 2022, the liquidity ratio of PHARMACIE DU COTENTIN (706.92) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE DU COTENTIN

Positioning of PHARMACIE DU COTENTIN in its sector

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

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare PHARMACIE DU COTENTIN 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 COTENTIN

What is the revenue of PHARMACIE DU COTENTIN ?

The revenue of PHARMACIE DU COTENTIN in 2019 is 2.2 M€.

Is PHARMACIE DU COTENTIN profitable?

PHARMACIE DU COTENTIN recorded a net loss in 2022.

Where is the headquarters of PHARMACIE DU COTENTIN ?

The headquarters of PHARMACIE DU COTENTIN is located in LANGRUNE-SUR-MER (14830), in the department Calvados.

Where to find the tax return of PHARMACIE DU COTENTIN ?

The tax return of PHARMACIE DU COTENTIN 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 COTENTIN operate?

PHARMACIE DU COTENTIN 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.