PHARMACIE DU ROND POINT : revenue, balance sheet and financial ratios

PHARMACIE DU ROND POINT is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in OBERHOFFEN-SUR-MODER (67240), this company of category PME shows in 2019 a revenue of 5.2 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 DU ROND POINT (SIREN 483499984)
Indicator 2019 2018 2017 2016
Revenue 5 190 386 € 5 063 442 € 5 004 307 € 4 913 190 €
Net income 246 894 € 264 373 € 262 723 € 260 222 €
EBITDA 358 580 € 378 065 € 390 228 € 407 856 €
Net margin 4.8% 5.2% 5.2% 5.3%

Revenue and income statement

In 2019, PHARMACIE DU ROND POINT achieves revenue of 5.2 M€. Revenue is growing positively over 4 years (CAGR: +1.8%). Vs 2018: +3%. After deducting consumption (3.6 M€), gross margin stands at 1.6 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 359 k€, representing 6.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 247 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 190 386 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 637 666 €

EBITDA (2019) ?
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

358 580 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

350 362 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

246 894 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

69.942%

Financial autonomy (2019) ?
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

47.037%

Cash flow / Revenue (2019) ?
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

5.472%

Repayment capacity (2019) ?
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

3.603

Asset age ratio (2019) ?
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

28.1%

Solvency indicators evolution
PHARMACIE DU ROND POINT

Sector positioning

Debt ratio
69.94 2019
2017
2018
2019
Q1: 35.66
Med: 104.09
Q3: 243.68
Good -7 pts over 3 years

In 2019, the debt ratio of PHARMACIE DU ROND POINT (69.94) 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
47.04% 2019
2017
2018
2019
Q1: 22.98%
Med: 40.69%
Q3: 60.85%
Good +5 pts over 3 years

In 2019, the financial autonomy of PHARMACIE DU ROND POINT (47.0%) 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
3.6 years 2019
2017
2018
2019
Q1: 1.73 years
Med: 5.0 years
Q3: 9.49 years
Good

In 2019, the repayment capacity of PHARMACIE DU ROND POINT (3.60) 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 124.73. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

124.727

Interest coverage (2019) ?
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

5.952

Liquidity indicators evolution
PHARMACIE DU ROND POINT

Sector positioning

Liquidity ratio
124.73 2019
2017
2018
2019
Q1: 119.98
Med: 167.07
Q3: 236.26
Average

In 2019, the liquidity ratio of PHARMACIE DU ROND POINT (124.73) 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
5.95x 2019
2017
2018
2019
Q1: 1.36x
Med: 5.4x
Q3: 11.35x
Good +9 pts over 3 years

In 2019, the interest coverage of PHARMACIE DU ROND POINT (6.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 291 k€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.

Operating WCR (2019) ?
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

290 558 €

Customer credit (2019) ?
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

4 j

Supplier credit (2019) ?
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

42 j

Inventory turnover (2019) ?
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

21 j

WCR in days of revenue (2019) ?
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

20 j

WCR and payment terms evolution
PHARMACIE DU ROND POINT

Positioning of PHARMACIE DU ROND POINT in its sector

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

Valuation estimate

Based on 205 transactions of similar company sales in 2019, the value of PHARMACIE DU ROND POINT is estimated at 3 344 527 € (range 2 303 901€ - 4 678 465€). With an EBITDA of 358 580€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.70x (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 2019
205 transactions
2303k€ 3344k€ 4678k€
3 344 527 € Range: 2 303 901€ - 4 678 465€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
358 580 € × 9.2x
Estimation 3 297 136 €
2 283 996€ - 4 862 976€
Revenue Multiple 30%
5 190 386 € × 0.70x
Estimation 3 607 561 €
2 654 511€ - 4 586 190€
Net Income Multiple 20%
246 894 € × 12.4x
Estimation 3 068 455 €
1 827 751€ - 4 355 602€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 205 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 ROND POINT 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 ROND POINT

What is the revenue of PHARMACIE DU ROND POINT ?

The revenue of PHARMACIE DU ROND POINT in 2019 is 5.2 M€.

Is PHARMACIE DU ROND POINT profitable?

Yes, PHARMACIE DU ROND POINT generated a net profit of 247 k€ in 2019.

Where is the headquarters of PHARMACIE DU ROND POINT ?

The headquarters of PHARMACIE DU ROND POINT is located in OBERHOFFEN-SUR-MODER (67240), in the department Bas-Rhin.

Where to find the tax return of PHARMACIE DU ROND POINT ?

The tax return of PHARMACIE DU ROND POINT 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 ROND POINT operate?

PHARMACIE DU ROND POINT 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.