PHARMACIE GOUMILLOUX : revenue, balance sheet and financial ratios

PHARMACIE GOUMILLOUX is a French company founded 39 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TOUCY (89130), this company of category PME shows in 2025 a revenue of 2.3 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 GOUMILLOUX (SIREN 339729840)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 2 311 608 € 3 722 781 € 2 838 082 € N/C 2 752 530 € 2 501 380 € N/C
Net income -16 969 € 62 714 € 81 444 € 190 849 € 69 502 € 154 298 € 174 422 €
EBITDA 143 740 € 136 702 € 131 557 € N/C 105 001 € 203 733 € N/C
Net margin -0.7% 1.7% 2.9% N/C 2.5% 6.2% N/C

Revenue and income statement

In 2025, PHARMACIE GOUMILLOUX achieves revenue of 2.3 M€. Activity remains stable over the period (CAGR: -1.6%). Significant drop of -38% vs 2024. After deducting consumption (1.7 M€), gross margin stands at 595 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 144 k€, representing 6.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -17 k€ (-0.7% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 311 608 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

595 405 €

EBITDA (2025) ?
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

143 740 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

154 145 €

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

-16 969 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.2%

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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 797%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

796.59%

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

9.586%

Cash flow / Revenue (2025) ?
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

-1.184%

Repayment capacity (2025) ?
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

-62.134

Asset age ratio (2025) ?
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

8.3%

Solvency indicators evolution
PHARMACIE GOUMILLOUX

Sector positioning

Debt ratio
796.59 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Watch +7 pts over 3 years

In 2025, the debt ratio of PHARMACIE GOUMILLOUX (796.59) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.59% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Watch

In 2025, the financial autonomy of PHARMACIE GOUMILLOUX (9.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-62.13 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent -34 pts over 3 years

In 2025, the repayment capacity of PHARMACIE GOUMILLOUX (-62.13) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 559.87. 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 111.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

559.87

Interest coverage (2025) ?
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

111.252

Liquidity indicators evolution
PHARMACIE GOUMILLOUX

Sector positioning

Liquidity ratio
559.87 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent +37 pts over 3 years

In 2025, the liquidity ratio of PHARMACIE GOUMILLOUX (559.87) 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
111.25x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Excellent +23 pts over 3 years

In 2025, the interest coverage of PHARMACIE GOUMILLOUX (111.2x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 247 days of revenue, i.e. 1.6 M€ to permanently finance.

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

1 588 722 €

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

9 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

44 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

30 j

WCR in days of revenue (2025) ?
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

247 j

WCR and payment terms evolution
PHARMACIE GOUMILLOUX

Positioning of PHARMACIE GOUMILLOUX 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 GOUMILLOUX is estimated at 1 219 606 € (range 737 303€ - 1 616 443€). With an EBITDA of 143 740€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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 2025
277 transactions
737k€ 1219k€ 1616k€
1 219 606 € Range: 737 303€ - 1 616 443€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
143 740 € × 7.7x
Estimation 1 109 717 €
559 625€ - 1 615 516€
Revenue Multiple 30%
2 311 608 € × 0.61x
Estimation 1 402 757 €
1 033 435€ - 1 617 990€

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 GOUMILLOUX 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 GOUMILLOUX

What is the revenue of PHARMACIE GOUMILLOUX ?

The revenue of PHARMACIE GOUMILLOUX in 2025 is 2.3 M€.

Is PHARMACIE GOUMILLOUX profitable?

PHARMACIE GOUMILLOUX recorded a net loss in 2025.

Where is the headquarters of PHARMACIE GOUMILLOUX ?

The headquarters of PHARMACIE GOUMILLOUX is located in TOUCY (89130), in the department Yonne.

Where to find the tax return of PHARMACIE GOUMILLOUX ?

The tax return of PHARMACIE GOUMILLOUX 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 GOUMILLOUX operate?

PHARMACIE GOUMILLOUX 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.