PHARMACIE HAUSSMANN OPERA : revenue, balance sheet and financial ratios

PHARMACIE HAUSSMANN OPERA is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75009), this company of category PME shows in 2022 a revenue of 4.4 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 HAUSSMANN OPERA (SIREN 801168782)
Indicator 2022 2021 2020
Revenue 4 378 027 € 3 588 399 € 3 394 997 €
Net income -164 228 € 705 412 € -733 846 €
EBITDA -83 027 € 828 729 € -538 243 €
Net margin -3.8% 19.7% -21.6%

Revenue and income statement

In 2022, PHARMACIE HAUSSMANN OPERA achieves revenue of 4.4 M€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2021, growth of +22% (3.6 M€ -> 4.4 M€). After deducting consumption (2.9 M€), gross margin stands at 1.5 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -83 k€, representing -1.9% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -110%, reducing margin by 25.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -164 k€ (-3.8% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 378 027 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 507 473 €

EBITDA (2022) ?
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

-83 027 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-36 831 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-164 228 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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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 364%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

363.94%

Financial autonomy (2022) ?
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

16.902%

Cash flow / Revenue (2022) ?
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

-4.918%

Repayment capacity (2022) ?
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

-19.072

Asset age ratio (2022) ?
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

10.7%

Solvency indicators evolution
PHARMACIE HAUSSMANN OPERA

Sector positioning

Debt ratio
363.94 2022
2020
2021
2022
Q1: 24.52
Med: 74.72
Q3: 182.51
Average

In 2022, the debt ratio of PHARMACIE HAUSSMANN OPERA (363.94) 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
16.9% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.61%
Average

In 2022, the financial autonomy of PHARMACIE HAUSSMANN OPERA (16.9%) 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
-19.07 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of PHARMACIE HAUSSMANN OPERA (-19.07) 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 219.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

219.147

Interest coverage (2022) ?
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

-63.067

Liquidity indicators evolution
PHARMACIE HAUSSMANN OPERA

Sector positioning

Liquidity ratio
219.15 2022
2020
2021
2022
Q1: 145.17
Med: 199.48
Q3: 274.99
Good -18 pts over 3 years

In 2022, the liquidity ratio of PHARMACIE HAUSSMANN OPERA (219.15) 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
-63.07x 2022
2020
2021
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Watch

In 2022, the interest coverage of PHARMACIE HAUSSMANN OPERA (-63.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 227 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2020-2022, WCR increased by +58%, requiring additional financing.

Operating WCR (2022) ?
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

2 760 609 €

Customer credit (2022) ?
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

48 j

Supplier credit (2022) ?
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

110 j

Inventory turnover (2022) ?
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

58 j

WCR in days of revenue (2022) ?
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

227 j

WCR and payment terms evolution
PHARMACIE HAUSSMANN OPERA

Positioning of PHARMACIE HAUSSMANN OPERA in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of PHARMACIE HAUSSMANN OPERA is estimated at 3 544 062 € (range 2 901 173€ - 4 370 012€). The price/revenue ratio is 0.81x (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 2022
215 transactions
2901k€ 3544k€ 4370k€
3 544 062 € Range: 2 901 173€ - 4 370 012€
NAF 5 année 2022

Valuation method used

Revenue Multiple
4 378 027 € × 0.81x = 3 544 062 €
Range: 2 901 173€ - 4 370 013€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 HAUSSMANN OPERA 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 HAUSSMANN OPERA

What is the revenue of PHARMACIE HAUSSMANN OPERA ?

The revenue of PHARMACIE HAUSSMANN OPERA in 2022 is 4.4 M€.

Is PHARMACIE HAUSSMANN OPERA profitable?

PHARMACIE HAUSSMANN OPERA recorded a net loss in 2022.

Where is the headquarters of PHARMACIE HAUSSMANN OPERA ?

The headquarters of PHARMACIE HAUSSMANN OPERA is located in PARIS (75009), in the department Paris.

Where to find the tax return of PHARMACIE HAUSSMANN OPERA ?

The tax return of PHARMACIE HAUSSMANN OPERA 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 HAUSSMANN OPERA operate?

PHARMACIE HAUSSMANN OPERA 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.