Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHARMACIE DU TOURMALET : revenue, balance sheet and financial ratios

PHARMACIE DU TOURMALET is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BAGNERES-DE-BIGORRE (65200), this company of category PME shows in 2016 a revenue of 242 k€. 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 TOURMALET (SIREN 788542934)
Indicator 2016
Revenue 242 169 €
Net income 6 223 €
EBITDA 12 701 €
Net margin 2.6%

Revenue and income statement

In 2016, PHARMACIE DU TOURMALET achieves revenue of 242 k€. After deducting consumption (108 k€), gross margin stands at 135 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

242 169 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

134 620 €

EBITDA (2016) ?
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

12 701 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 443 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 223 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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 151%. 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 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.431%

Financial autonomy (2016) ?
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

39.11%

Cash flow / Revenue (2016) ?
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

3.738%

Repayment capacity (2016) ?
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

12.846

Asset age ratio (2016) ?
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

46.5%

Solvency indicators evolution
PHARMACIE DU TOURMALET

Sector positioning

Debt ratio
151.43 2016
2016
Q1: 40.52
Med: 136.06
Q3: 316.88
Average

In 2016, the debt ratio of PHARMACIE DU TOURMALET (151.43) 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
39.11% 2016
2016
Q1: 17.96%
Med: 32.4%
Q3: 51.41%
Good

In 2016, the financial autonomy of PHARMACIE DU TOURMALET (39.1%) 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
12.85 years 2016
2016
Q1: 2.17 years
Med: 6.32 years
Q3: 11.13 years
Average

In 2016, the repayment capacity of PHARMACIE DU TOURMALET (12.85) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2271.77. 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 25.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

2271.774

Interest coverage (2016) ?
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

25.596

Liquidity indicators evolution
PHARMACIE DU TOURMALET

Sector positioning

Liquidity ratio
2271.77 2016
2016
Q1: 113.28
Med: 156.67
Q3: 221.48
Excellent

In 2016, the liquidity ratio of PHARMACIE DU TOURMALET (2271.77) 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.

Interest coverage
25.6x 2016
2016
Q1: 4.69x
Med: 10.82x
Q3: 19.32x
Excellent

In 2016, the interest coverage of PHARMACIE DU TOURMALET (25.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 23 k€ to permanently finance.

Operating WCR (2016) ?
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

22 696 €

Customer credit (2016) ?
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 (2016) ?
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

3 j

Inventory turnover (2016) ?
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

27 j

WCR in days of revenue (2016) ?
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

34 j

WCR and payment terms evolution
PHARMACIE DU TOURMALET

Positioning of PHARMACIE DU TOURMALET in its sector

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

Valuation estimate

Based on 1804 transactions of similar company sales (all years), the value of PHARMACIE DU TOURMALET is estimated at 124 926 € (range 90 673€ - 170 141€). With an EBITDA of 12 701€, the sector multiple of 8.9x is applied. The price/revenue ratio is 0.72x (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 2016
1804 transactions
90k€ 124k€ 170k€
124 926 € Range: 90 673€ - 170 141€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 701 € × 8.9x
Estimation 113 010 €
80 900€ - 169 133€
Revenue Multiple 30%
242 169 € × 0.72x
Estimation 174 967 €
133 108€ - 206 141€
Net Income Multiple 20%
6 223 € × 12.8x
Estimation 79 656 €
51 456€ - 118 665€
How is this estimate calculated?

This estimate is based on the analysis of 1804 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 TOURMALET 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 TOURMALET

What is the revenue of PHARMACIE DU TOURMALET ?

The revenue of PHARMACIE DU TOURMALET in 2016 is 242 k€.

Is PHARMACIE DU TOURMALET profitable?

Yes, PHARMACIE DU TOURMALET generated a net profit of 6 k€ in 2016.

Where is the headquarters of PHARMACIE DU TOURMALET ?

The headquarters of PHARMACIE DU TOURMALET is located in BAGNERES-DE-BIGORRE (65200), in the department Hautes-Pyrenees.

Where to find the tax return of PHARMACIE DU TOURMALET ?

The tax return of PHARMACIE DU TOURMALET 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 TOURMALET operate?

PHARMACIE DU TOURMALET 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.