PHARMACIE F.L : revenue, balance sheet and financial ratios

PHARMACIE F.L is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TOUL (54200), this company of category PME shows in 2023 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PHARMACIE F.L (SIREN 449438555)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 4 473 088 € N/C N/C N/C N/C N/C 2 783 777 €
Net income 108 870 € 145 041 € 155 259 € 164 471 € 113 738 € 35 368 € 76 524 € 126 460 € 89 452 €
EBITDA N/C N/C 283 075 € N/C N/C N/C N/C N/C 192 138 €
Net margin N/C N/C 3.5% N/C N/C N/C N/C N/C 3.2%

Revenue and income statement

In 2025, PHARMACIE F.L generates positive net income of 109 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 89 k€ -> 109 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

108 870 €

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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 21%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.377%

Financial autonomy (2025) ?
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

62.216%

Solvency indicators evolution
PHARMACIE F.L

Sector positioning

Debt ratio
21.38 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good

In 2025, the debt ratio of PHARMACIE F.L (21.38) 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
62.22% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Good

In 2025, the financial autonomy of PHARMACIE F.L (62.2%) 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
2.69 years 2023
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Good

In 2023, the repayment capacity of PHARMACIE F.L (2.69) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 F.L

Positioning of PHARMACIE F.L in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of PHARMACIE F.L is estimated at 1 729 412 € (range 1 173 587€ - 2 713 686€). 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 2025
277 transactions
1173k€ 1729k€ 2713k€
1 729 412 € Range: 1 173 587€ - 2 713 686€
NAF 5 année 2025

Valuation method used

Net Income Multiple
108 870 € × 15.9x = 1 729 413 €
Range: 1 173 588€ - 2 713 687€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 F.L 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 F.L

What is the revenue of PHARMACIE F.L ?

The revenue of PHARMACIE F.L in 2023 is 4.5 M€.

Is PHARMACIE F.L profitable?

Yes, PHARMACIE F.L generated a net profit of 109 k€ in 2025.

Where is the headquarters of PHARMACIE F.L ?

The headquarters of PHARMACIE F.L is located in TOUL (54200), in the department Meurthe-et-Moselle.

Where to find the tax return of PHARMACIE F.L ?

The tax return of PHARMACIE F.L 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 F.L operate?

PHARMACIE F.L 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.