PHARMACIE LACOMME : revenue, balance sheet and financial ratios

PHARMACIE LACOMME is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-WITZ (95470), this company of category PME shows in 2019 a revenue of 2.0 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 LACOMME (SIREN 753293851)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 1 966 304 € 1 866 159 € 1 925 578 € 1 853 863 €
Net income 107 236 € 57 475 € 51 244 € 85 801 € 116 817 € 102 224 € 130 800 € 110 004 € 152 043 € 91 956 €
EBITDA N/C N/C N/C N/C N/C N/C 195 928 € 161 587 € 236 351 € 148 400 €
Net margin N/C N/C N/C N/C N/C N/C 6.7% 5.9% 7.9% 5.0%

Revenue and income statement

In 2025, PHARMACIE LACOMME generates positive net income of 107 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 92 k€ -> 107 k€.

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

107 236 €

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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 25%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

24.694%

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

67.894%

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

49.9%

Solvency indicators evolution
PHARMACIE LACOMME

Sector positioning

Debt ratio
24.69 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good -12 pts over 3 years

In 2025, the debt ratio of PHARMACIE LACOMME (24.69) 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
67.89% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Good +8 pts over 3 years

In 2025, the financial autonomy of PHARMACIE LACOMME (67.9%) 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 97.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

97.737

Liquidity indicators evolution
PHARMACIE LACOMME

Sector positioning

Liquidity ratio
97.74 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch

In 2025, the liquidity ratio of PHARMACIE LACOMME (97.74) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE LACOMME

Positioning of PHARMACIE LACOMME 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 LACOMME is estimated at 1 703 456 € (range 1 155 973€ - 2 672 957€). 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
1155k€ 1703k€ 2672k€
1 703 456 € Range: 1 155 973€ - 2 672 957€
NAF 5 année 2025

Valuation method used

Net Income Multiple
107 236 € × 15.9x = 1 703 457 €
Range: 1 155 974€ - 2 672 958€

Only this financial indicator is available for this company.

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 LACOMME with other companies in the same sector:

Frequently asked questions about PHARMACIE LACOMME

What is the revenue of PHARMACIE LACOMME ?

The revenue of PHARMACIE LACOMME in 2019 is 2.0 M€.

Is PHARMACIE LACOMME profitable?

Yes, PHARMACIE LACOMME generated a net profit of 107 k€ in 2025.

Where is the headquarters of PHARMACIE LACOMME ?

The headquarters of PHARMACIE LACOMME is located in SAINT-WITZ (95470), in the department Val-d'Oise.

Where to find the tax return of PHARMACIE LACOMME ?

The tax return of PHARMACIE LACOMME 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 LACOMME operate?

PHARMACIE LACOMME 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.