PHARMACIE LAFAYETTE DE LA RAMEE : revenue, balance sheet and financial ratios

PHARMACIE LAFAYETTE DE LA RAMEE is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TOURNEFEUILLE (31170), this company of category PME shows in 2025 a revenue of 4.0 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 LAFAYETTE DE LA RAMEE (SIREN 897741682)
Indicator 2025 2024 2023 2022
Revenue 4 012 337 € 3 720 517 € 3 137 625 € N/C
Net income 126 146 € 75 453 € 161 600 € 12 727 €
EBITDA 206 351 € 124 650 € 254 535 € N/C
Net margin 3.1% 2.0% 5.2% N/C

Revenue and income statement

In 2025, PHARMACIE LAFAYETTE DE LA RAMEE achieves revenue of 4.0 M€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.1%. Vs 2024: +8%. After deducting consumption (3.0 M€), gross margin stands at 979 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 206 k€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 126 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 012 337 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

978 528 €

EBITDA (2025) ?
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

206 351 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

181 614 €

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

126 146 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.1%

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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 273%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

272.625%

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

21.168%

Cash flow / Revenue (2025) ?
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

3.743%

Repayment capacity (2025) ?
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

6.279

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

62.9%

Solvency indicators evolution
PHARMACIE LAFAYETTE DE LA RAMEE

Sector positioning

Debt ratio
272.62 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

In 2025, the debt ratio of PHARMACIE LAFAYETTE DE LA... (272.62) 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
21.17% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Watch

In 2025, the financial autonomy of PHARMACIE LAFAYETTE DE LA... (21.2%) 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
6.28 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Average +9 pts over 3 years

In 2025, the repayment capacity of PHARMACIE LAFAYETTE DE LA... (6.28) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 193.18. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

193.18

Interest coverage (2025) ?
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

0.926

Liquidity indicators evolution
PHARMACIE LAFAYETTE DE LA RAMEE

Sector positioning

Liquidity ratio
193.18 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good

In 2025, the liquidity ratio of PHARMACIE LAFAYETTE DE LA... (193.18) 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
0.93x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Average

In 2025, the interest coverage of PHARMACIE LAFAYETTE DE LA... (0.9x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 372 k€ to permanently finance.

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

372 144 €

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

3 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

28 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

34 j

WCR in days of revenue (2025) ?
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

33 j

WCR and payment terms evolution
PHARMACIE LAFAYETTE DE LA RAMEE

Positioning of PHARMACIE LAFAYETTE DE LA RAMEE 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 LAFAYETTE DE LA RAMEE is estimated at 1 927 759 € (range 1 211 788€ - 2 630 986€). With an EBITDA of 206 351€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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 2025
277 transactions
1211k€ 1927k€ 2630k€
1 927 759 € Range: 1 211 788€ - 2 630 986€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
206 351 € × 7.7x
Estimation 1 593 093 €
803 389€ - 2 319 210€
Revenue Multiple 30%
4 012 337 € × 0.61x
Estimation 2 434 813 €
1 793 768€ - 2 808 401€
Net Income Multiple 20%
126 146 € × 15.9x
Estimation 2 003 844 €
1 359 818€ - 3 144 308€

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 LAFAYETTE DE LA RAMEE 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 LAFAYETTE DE LA RAMEE

What is the revenue of PHARMACIE LAFAYETTE DE LA RAMEE ?

The revenue of PHARMACIE LAFAYETTE DE LA RAMEE in 2025 is 4.0 M€.

Is PHARMACIE LAFAYETTE DE LA RAMEE profitable?

Yes, PHARMACIE LAFAYETTE DE LA RAMEE generated a net profit of 126 k€ in 2025.

Where is the headquarters of PHARMACIE LAFAYETTE DE LA RAMEE ?

The headquarters of PHARMACIE LAFAYETTE DE LA RAMEE is located in TOURNEFEUILLE (31170), in the department Haute-Garonne.

Where to find the tax return of PHARMACIE LAFAYETTE DE LA RAMEE ?

The tax return of PHARMACIE LAFAYETTE DE LA RAMEE 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 LAFAYETTE DE LA RAMEE operate?

PHARMACIE LAFAYETTE DE LA RAMEE 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.