PHARMACIE EPINAT : revenue, balance sheet and financial ratios

PHARMACIE EPINAT is a French company founded 24 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ALES (30100), this company of category PME shows in 2022 a revenue of 749 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 EPINAT (SIREN 438031940)
Indicator 2024 2023 2022 2021 2020 2015 2014 2013
Revenue N/C N/C 748 533 € N/C N/C 820 654 € 879 968 € 915 570 €
Net income 33 885 € 25 415 € 20 984 € 36 301 € 20 607 € 36 683 € 6 835 € 43 685 €
EBITDA N/C N/C 4 430 € N/C N/C 30 792 € -12 265 € 28 915 €
Net margin N/C N/C 2.8% N/C N/C 4.5% 0.8% 4.8%

Revenue and income statement

In 2024, PHARMACIE EPINAT generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2024: 44 k€ -> 34 k€.

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

33 885 €

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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 227%. 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 30%. The balance between equity and debt is satisfactory.

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

226.98%

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

29.628%

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

4.3%

Solvency indicators evolution
PHARMACIE EPINAT

Sector positioning

Debt ratio
226.98 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of PHARMACIE EPINAT (226.98) 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
29.63% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average

In 2024, the financial autonomy of PHARMACIE EPINAT (29.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
42.76 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Watch

In 2022, the repayment capacity of PHARMACIE EPINAT (42.76) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 252.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

252.486

Liquidity indicators evolution
PHARMACIE EPINAT

Sector positioning

Liquidity ratio
252.49 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Good +7 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE EPINAT (252.49) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.71x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Good

In 2022, the interest coverage of PHARMACIE EPINAT (2.7x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE EPINAT

Positioning of PHARMACIE EPINAT 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 EPINAT is estimated at 473 059 € (range 329 431€ - 707 724€). 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
329k€ 473k€ 707k€
473 059 € Range: 329 431€ - 707 724€
NAF 5 année 2024

Valuation method used

Net Income Multiple
33 885 € × 14.0x = 473 060 €
Range: 329 431€ - 707 724€

Only this financial indicator is available for this company.

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 EPINAT 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 EPINAT

What is the revenue of PHARMACIE EPINAT ?

The revenue of PHARMACIE EPINAT in 2022 is 749 k€.

Is PHARMACIE EPINAT profitable?

Yes, PHARMACIE EPINAT generated a net profit of 34 k€ in 2024.

Where is the headquarters of PHARMACIE EPINAT ?

The headquarters of PHARMACIE EPINAT is located in ALES (30100), in the department Gard.

Where to find the tax return of PHARMACIE EPINAT ?

The tax return of PHARMACIE EPINAT 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 EPINAT operate?

PHARMACIE EPINAT 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.