PHARMACIE LAFAYETTE GRAY : revenue, balance sheet and financial ratios

PHARMACIE LAFAYETTE GRAY is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GRAY (70100), this company of category PME shows in 2024 a revenue of 1.7 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 GRAY (SIREN 538414772)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 725 643 € 1 526 433 € 1 670 614 € 1 615 053 € 1 553 093 € 1 460 044 € 1 418 586 € 1 313 828 € 1 393 797 €
Net income 18 408 € 45 477 € 64 365 € 51 502 € 56 712 € 64 321 € 1 666 € 46 386 € 37 080 €
EBITDA 122 612 € 100 038 € 127 685 € 107 694 € 111 894 € 123 173 € 116 718 € 81 142 € 69 357 €
Net margin 1.1% 3.0% 3.9% 3.2% 3.7% 4.4% 0.1% 3.5% 2.7%

Revenue and income statement

In 2024, PHARMACIE LAFAYETTE GRAY achieves revenue of 1.7 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023, growth of +13% (1.5 M€ -> 1.7 M€). After deducting consumption (1.2 M€), gross margin stands at 502 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 123 k€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 725 643 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

501 723 €

EBITDA (2024) ?
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

122 612 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 207 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 408 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

144.597%

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

34.432%

Cash flow / Revenue (2024) ?
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

3.407%

Repayment capacity (2024) ?
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

15.779

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

46.4%

Solvency indicators evolution
PHARMACIE LAFAYETTE GRAY

Sector positioning

Debt ratio
144.6 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 LAFAYETTE GRAY (144.60) 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
34.43% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average

In 2024, the financial autonomy of PHARMACIE LAFAYETTE GRAY (34.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
15.78 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Watch

In 2024, the repayment capacity of PHARMACIE LAFAYETTE GRAY (15.78) 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 152.08. 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 28.4x. Operating income very largely covers interest expenses: high safety margin.

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

152.077

Interest coverage (2024) ?
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

28.363

Liquidity indicators evolution
PHARMACIE LAFAYETTE GRAY

Sector positioning

Liquidity ratio
152.08 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average +13 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE LAFAYETTE GRAY (152.08) 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
28.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Excellent

In 2024, the interest coverage of PHARMACIE LAFAYETTE GRAY (28.4x) 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. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 441 k€ to permanently finance. Over 2016-2024, WCR increased by +193%, requiring additional financing.

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

441 333 €

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

6 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

58 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

74 j

WCR in days of revenue (2024) ?
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

92 j

WCR and payment terms evolution
PHARMACIE LAFAYETTE GRAY

Positioning of PHARMACIE LAFAYETTE GRAY 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 LAFAYETTE GRAY is estimated at 948 685 € (range 684 220€ - 1 374 381€). With an EBITDA of 122 612€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
684k€ 948k€ 1374k€
948 685 € Range: 684 220€ - 1 374 381€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
122 612 € × 9.2x
Estimation 1 132 256 €
741 678€ - 1 760 425€
Revenue Multiple 30%
1 725 643 € × 0.64x
Estimation 1 103 866 €
925 297€ - 1 390 917€
Net Income Multiple 20%
18 408 € × 14.0x
Estimation 256 989 €
178 963€ - 384 471€

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 LAFAYETTE GRAY 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 GRAY

What is the revenue of PHARMACIE LAFAYETTE GRAY ?

The revenue of PHARMACIE LAFAYETTE GRAY in 2024 is 1.7 M€.

Is PHARMACIE LAFAYETTE GRAY profitable?

Yes, PHARMACIE LAFAYETTE GRAY generated a net profit of 18 k€ in 2024.

Where is the headquarters of PHARMACIE LAFAYETTE GRAY ?

The headquarters of PHARMACIE LAFAYETTE GRAY is located in GRAY (70100), in the department Haute-Saone.

Where to find the tax return of PHARMACIE LAFAYETTE GRAY ?

The tax return of PHARMACIE LAFAYETTE GRAY 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 GRAY operate?

PHARMACIE LAFAYETTE GRAY 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.