PHARMACIE ESCULAPE : revenue, balance sheet and financial ratios

PHARMACIE ESCULAPE is a French company founded 27 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CHANGE (53810), this company of category PME shows in 2021 a revenue of 2.4 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 ESCULAPE (SIREN 420972937)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 365 293 € 1 984 583 € 1 882 166 € 1 866 839 € 1 839 283 € 1 820 875 €
Net income 226 538 € 142 207 € 222 856 € 217 843 € 107 463 € 86 751 € 80 316 € 95 889 € 100 936 €
EBITDA N/C N/C N/C 311 280 € 158 418 € 121 615 € 116 803 € 140 891 € 417 223 €
Net margin N/C N/C N/C 9.2% 5.4% 4.6% 4.3% 5.2% 5.5%

Revenue and income statement

In 2024, PHARMACIE ESCULAPE generates positive net income of 227 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 101 k€ -> 227 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

226 538 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

42.366%

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

58.599%

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

20.8%

Solvency indicators evolution
PHARMACIE ESCULAPE

Sector positioning

Debt ratio
42.37 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good

In 2024, the debt ratio of PHARMACIE ESCULAPE (42.37) 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
58.6% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good

In 2024, the financial autonomy of PHARMACIE ESCULAPE (58.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.67. 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

132.671

Liquidity indicators evolution
PHARMACIE ESCULAPE

Sector positioning

Liquidity ratio
132.67 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average -45 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE ESCULAPE (132.67) 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.

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 ESCULAPE

Positioning of PHARMACIE ESCULAPE 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 ESCULAPE is estimated at 3 162 637 € (range 2 202 411€ - 4 731 487€). 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
2202k€ 3162k€ 4731k€
3 162 637 € Range: 2 202 411€ - 4 731 487€
NAF 5 année 2024

Valuation method used

Net Income Multiple
226 538 € × 14.0x = 3 162 638 €
Range: 2 202 411€ - 4 731 487€

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 ESCULAPE 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 ESCULAPE

What is the revenue of PHARMACIE ESCULAPE ?

The revenue of PHARMACIE ESCULAPE in 2021 is 2.4 M€.

Is PHARMACIE ESCULAPE profitable?

Yes, PHARMACIE ESCULAPE generated a net profit of 227 k€ in 2024.

Where is the headquarters of PHARMACIE ESCULAPE ?

The headquarters of PHARMACIE ESCULAPE is located in CHANGE (53810), in the department Mayenne.

Where to find the tax return of PHARMACIE ESCULAPE ?

The tax return of PHARMACIE ESCULAPE 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 ESCULAPE operate?

PHARMACIE ESCULAPE 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.