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PHARMACIE LACOSTE : revenue, balance sheet and financial ratios

PHARMACIE LACOSTE is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LANDERNEAU (29800), this company of category PME shows in 2019 a revenue of 2.3 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 LACOSTE (SIREN 844066712)
Indicator 2020 2019
Revenue N/C 2 291 058 €
Net income 103 720 € 62 815 €
EBITDA N/C 103 037 €
Net margin N/C 2.7%

Revenue and income statement

In 2020, PHARMACIE LACOSTE generates positive net income of 104 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2020: 63 k€ -> 104 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

103 720 €

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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 654%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

654.447%

Financial autonomy (2020) ?
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

11.813%

Asset age ratio (2020) ?
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

80.4%

Solvency indicators evolution
PHARMACIE LACOSTE

Sector positioning

Debt ratio
654.45 2020
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Average

In 2020, the debt ratio of PHARMACIE LACOSTE (654.45) 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
11.81% 2020
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Watch

In 2020, the financial autonomy of PHARMACIE LACOSTE (11.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
29.95 years 2019
2019
Q1: 1.73 years
Med: 5.0 years
Q3: 9.48 years
Watch

In 2019, the repayment capacity of PHARMACIE LACOSTE (29.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 191.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

191.34

Liquidity indicators evolution
PHARMACIE LACOSTE

Sector positioning

Liquidity ratio
191.34 2020
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Good

In 2020, the liquidity ratio of PHARMACIE LACOSTE (191.34) 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
11.94x 2019
2019
Q1: 1.36x
Med: 5.41x
Q3: 11.35x
Excellent

In 2019, the interest coverage of PHARMACIE LACOSTE (11.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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 LACOSTE

Positioning of PHARMACIE LACOSTE in its sector

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

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of PHARMACIE LACOSTE is estimated at 1 465 839 € (range 977 401€ - 1 977 812€). 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 2020
180 transactions
977k€ 1465k€ 1977k€
1 465 839 € Range: 977 401€ - 1 977 812€
NAF 5 année 2020

Valuation method used

Net Income Multiple
103 720 € × 14.1x = 1 465 839 €
Range: 977 401€ - 1 977 813€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 LACOSTE 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 LACOSTE

What is the revenue of PHARMACIE LACOSTE ?

The revenue of PHARMACIE LACOSTE in 2019 is 2.3 M€.

Is PHARMACIE LACOSTE profitable?

Yes, PHARMACIE LACOSTE generated a net profit of 104 k€ in 2020.

Where is the headquarters of PHARMACIE LACOSTE ?

The headquarters of PHARMACIE LACOSTE is located in LANDERNEAU (29800), in the department Finistere.

Where to find the tax return of PHARMACIE LACOSTE ?

The tax return of PHARMACIE LACOSTE 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 LACOSTE operate?

PHARMACIE LACOSTE 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.