PHARMACIE KOSKAS-DIPLO : revenue, balance sheet and financial ratios

PHARMACIE KOSKAS-DIPLO is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BAGNEUX (92220), this company of category PME shows in 2015 a revenue of 638 k€. 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 KOSKAS-DIPLO (SIREN 525047312)
Indicator 2015 2014
Revenue 637 634 € 647 485 €
Net income 36 190 € 21 159 €
EBITDA 52 388 € 40 206 €
Net margin 5.7% 3.3%

Revenue and income statement

In 2015, PHARMACIE KOSKAS-DIPLO achieves revenue of 638 k€. Slight decline of -2% vs 2014. After deducting consumption (443 k€), gross margin stands at 194 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 8.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

637 634 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

194 274 €

EBITDA (2015) ?
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

52 388 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 830 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 190 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.2%

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

141.72%

Financial autonomy (2015) ?
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

33.101%

Cash flow / Revenue (2015) ?
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

6.096%

Repayment capacity (2015) ?
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

4.235

Asset age ratio (2015) ?
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

44.7%

Solvency indicators evolution
PHARMACIE KOSKAS-DIPLO

Sector positioning

Debt ratio
141.72 2015
2014
2015
Q1: 49.3
Med: 174.5
Q3: 447.53
Good -6 pts over 2 years

In 2015, the debt ratio of PHARMACIE KOSKAS-DIPLO (141.72) 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
33.1% 2015
2014
2015
Q1: 12.22%
Med: 24.83%
Q3: 41.67%
Good +11 pts over 2 years

In 2015, the financial autonomy of PHARMACIE KOSKAS-DIPLO (33.1%) 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
4.24 years 2015
2014
2015
Q1: 2.13 years
Med: 6.76 years
Q3: 11.7 years
Good -12 pts over 2 years

In 2015, the repayment capacity of PHARMACIE KOSKAS-DIPLO (4.24) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 127.54. 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 12.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
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

127.541

Interest coverage (2015) ?
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

12.715

Liquidity indicators evolution
PHARMACIE KOSKAS-DIPLO

Sector positioning

Liquidity ratio
127.54 2015
2014
2015
Q1: 104.04
Med: 143.91
Q3: 202.52
Average +11 pts over 2 years

In 2015, the liquidity ratio of PHARMACIE KOSKAS-DIPLO (127.54) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
12.71x 2015
2014
2015
Q1: 6.08x
Med: 13.88x
Q3: 23.76x
Average -18 pts over 2 years

In 2015, the interest coverage of PHARMACIE KOSKAS-DIPLO (12.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 61 k€ to permanently finance.

Operating WCR (2015) ?
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

61 404 €

Customer credit (2015) ?
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 (2015) ?
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 (2015) ?
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

36 j

WCR in days of revenue (2015) ?
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

35 j

WCR and payment terms evolution
PHARMACIE KOSKAS-DIPLO

Positioning of PHARMACIE KOSKAS-DIPLO in its sector

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

Valuation estimate

Based on 1804 transactions of similar company sales (all years), the value of PHARMACIE KOSKAS-DIPLO is estimated at 463 923 € (range 331 835€ - 649 663€). With an EBITDA of 52 388€, the sector multiple of 8.9x is applied. The price/revenue ratio is 0.72x (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 2015
1804 transactions
331k€ 463k€ 649k€
463 923 € Range: 331 835€ - 649 663€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
52 388 € × 8.9x
Estimation 466 135 €
333 688€ - 697 625€
Revenue Multiple 30%
637 634 € × 0.72x
Estimation 460 690 €
350 475€ - 542 771€
Net Income Multiple 20%
36 190 € × 12.8x
Estimation 463 244 €
299 246€ - 690 099€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1804 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 KOSKAS-DIPLO 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 KOSKAS-DIPLO

What is the revenue of PHARMACIE KOSKAS-DIPLO ?

The revenue of PHARMACIE KOSKAS-DIPLO in 2015 is 638 k€.

Is PHARMACIE KOSKAS-DIPLO profitable?

Yes, PHARMACIE KOSKAS-DIPLO generated a net profit of 36 k€ in 2015.

Where is the headquarters of PHARMACIE KOSKAS-DIPLO ?

The headquarters of PHARMACIE KOSKAS-DIPLO is located in BAGNEUX (92220), in the department Hauts-de-Seine.

Where to find the tax return of PHARMACIE KOSKAS-DIPLO ?

The tax return of PHARMACIE KOSKAS-DIPLO 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 KOSKAS-DIPLO operate?

PHARMACIE KOSKAS-DIPLO 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.