PHARMACIE JOSSIC : revenue, balance sheet and financial ratios

PHARMACIE JOSSIC is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LAMBALLE-ARMOR (22400), this company of category PME shows in 2014 a revenue of 2.5 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 JOSSIC (SIREN 529952491)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C 2 489 005 € 2 448 808 €
Net income 201 783 € 174 341 € 419 616 € 359 791 € 198 371 € 163 518 € 181 254 € 175 762 € 201 166 € 185 828 € 213 113 € 165 445 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C 346 702 € 282 732 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C 8.6% 6.8%

Revenue and income statement

In 2024, PHARMACIE JOSSIC generates positive net income of 202 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2024: 165 k€ -> 202 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

201 783 €

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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

59.412%

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

56.536%

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

37.6%

Solvency indicators evolution
PHARMACIE JOSSIC

Sector positioning

Debt ratio
59.41 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average -6 pts over 3 years

In 2024, the debt ratio of PHARMACIE JOSSIC (59.41) 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
56.54% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +12 pts over 3 years

In 2024, the financial autonomy of PHARMACIE JOSSIC (56.5%) 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 337.63. 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

337.631

Liquidity indicators evolution
PHARMACIE JOSSIC

Sector positioning

Liquidity ratio
337.63 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of PHARMACIE JOSSIC (337.63) 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.

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 JOSSIC

Positioning of PHARMACIE JOSSIC 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 JOSSIC is estimated at 2 817 039 € (range 1 961 742€ - 4 214 452€). 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
1961k€ 2817k€ 4214k€
2 817 039 € Range: 1 961 742€ - 4 214 452€
NAF 5 année 2024

Valuation method used

Net Income Multiple
201 783 € × 14.0x = 2 817 040 €
Range: 1 961 742€ - 4 214 453€

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 JOSSIC 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 JOSSIC

What is the revenue of PHARMACIE JOSSIC ?

The revenue of PHARMACIE JOSSIC in 2014 is 2.5 M€.

Is PHARMACIE JOSSIC profitable?

Yes, PHARMACIE JOSSIC generated a net profit of 202 k€ in 2024.

Where is the headquarters of PHARMACIE JOSSIC ?

The headquarters of PHARMACIE JOSSIC is located in LAMBALLE-ARMOR (22400), in the department Cotes-d'Armor.

Where to find the tax return of PHARMACIE JOSSIC ?

The tax return of PHARMACIE JOSSIC 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 JOSSIC operate?

PHARMACIE JOSSIC 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.