PHARMACIE GRAVOULET : revenue, balance sheet and financial ratios

PHARMACIE GRAVOULET is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LEYR (54760), this company of category PME shows in 2024 a revenue of 2.2 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 GRAVOULET (SIREN 481891018)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 222 283 € 1 826 115 € 1 740 929 € N/C 1 389 556 € 1 394 525 € 1 413 452 € 1 514 860 € 1 534 271 €
Net income 42 508 € 41 421 € 123 912 € 104 725 € 52 294 € 55 093 € 72 214 € 92 143 € 104 203 €
EBITDA 22 417 € 46 201 € 140 708 € N/C 50 363 € 50 532 € 74 156 € 106 762 € 134 480 €
Net margin 1.9% 2.3% 7.1% N/C 3.8% 4.0% 5.1% 6.1% 6.8%

Revenue and income statement

En 2024, PHARMACIE GRAVOULET alcanza unos ingresos de 2.2 M€. Los ingresos crecen positivamente durante 9 años (TCAC: +4.7%). Vs 2023, crecimiento de +22% (1.8 M€ -> 2.2 M€). Tras deducir el consumo (1.7 M€), el margen bruto se sitúa en 568 k€, es decir, una tasa del 26%. El EBITDA alcanza 22 k€, representando el 1.0% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 43 k€, es decir, el 1.9% de los ingresos.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 222 283 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

568 421 €

EBITDA (2024) ?
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

22 417 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 534 €

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

42 508 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 85%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.1 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 1.3% de los ingresos.

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

0.308%

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

84.769%

Cash flow / Revenue (2024) ?
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

1.328%

Repayment capacity (2024) ?
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

0.137

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

71.4%

Solvency indicators evolution
PHARMACIE GRAVOULET

Sector positioning

Ratio de endeudamiento
0.31 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Excelente

En 2024, el ratio de endeudamiento de PHARMACIE GRAVOULET (0.31) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
84.77% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excelente +10 pts over 3 years

En 2024, el autonomía financiera de PHARMACIE GRAVOULET (84.8%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
0.14 ans 2024
2022
2023
2024
Q1: 0.52 ans
Med: 3.19 ans
Q3: 7.6 ans
Excelente

En 2024, el capacidad de reembolso de PHARMACIE GRAVOULET (0.1 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 214.71. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

214.713

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
PHARMACIE GRAVOULET

Sector positioning

Ratio de liquidez
214.71 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Bueno -13 pts over 3 years

En 2024, el ratio de liquidez de PHARMACIE GRAVOULET (214.71) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

En 2024, el cobertura de intereses de PHARMACIE GRAVOULET (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 22 días. Plazo proveedores: 41 días. Situación favorable. La rotación de existencias es de 26 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 45 días de ingresos. En 2016-2024, el FM aumentó en +235%.

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

278 230 €

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

22 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

41 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

26 j

WCR in days of revenue (2024) ?
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

45 j

WCR and payment terms evolution
PHARMACIE GRAVOULET

Positioning of PHARMACIE GRAVOULET 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 GRAVOULET is estimated at 648 660 € (range 507 931€ - 875 860€). With an EBITDA of 22 417€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
507k€ 648k€ 875k€
648 660 € Range: 507 931€ - 875 860€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
22 417 € × 9.2x
Estimation 207 009 €
135 600€ - 321 856€
Revenue Multiple 30%
2 222 283 € × 0.64x
Estimation 1 421 559 €
1 191 597€ - 1 791 223€
Net Income Multiple 20%
42 508 € × 14.0x
Estimation 593 443 €
413 264€ - 887 825€

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 GRAVOULET 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 GRAVOULET

What is the revenue of PHARMACIE GRAVOULET ?

The revenue of PHARMACIE GRAVOULET in 2024 is 2.2 M€.

Is PHARMACIE GRAVOULET profitable?

Yes, PHARMACIE GRAVOULET generated a net profit of 43 k€ in 2024.

Where is the headquarters of PHARMACIE GRAVOULET ?

The headquarters of PHARMACIE GRAVOULET is located in LEYR (54760), in the department Meurthe-et-Moselle.

Where to find the tax return of PHARMACIE GRAVOULET ?

The tax return of PHARMACIE GRAVOULET 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 GRAVOULET operate?

PHARMACIE GRAVOULET 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.