PHARMACIE LE GUENNEC : revenue, balance sheet and financial ratios

PHARMACIE LE GUENNEC is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PLOUGASTEL-DAOULAS (29470), this company of category PME shows in 2020 a revenue of 1.4 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 LE GUENNEC (SIREN 799727227)
Indicator 2020 2018 2017 2016
Revenue 1 361 468 € 843 776 € 897 509 € N/C
Net income 25 666 € -18 887 € 49 944 € -12 202 €
EBITDA 57 432 € 19 101 € 80 053 € N/C
Net margin 1.9% -2.2% 5.6% N/C

Revenue and income statement

In 2020, PHARMACIE LE GUENNEC achieves revenue of 1.4 M€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +14.9%. Vs 2018, growth of +61% (844 k€ -> 1.4 M€). After deducting consumption (990 k€), gross margin stands at 372 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 361 468 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

371 767 €

EBITDA (2020) ?
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

57 432 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

67 328 €

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

25 666 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

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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 340%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

339.594%

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

16.745%

Cash flow / Revenue (2020) ?
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

1.171%

Repayment capacity (2020) ?
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

20.36

Solvency indicators evolution
PHARMACIE LE GUENNEC

Sector positioning

Debt ratio
339.59 2020
2017
2018
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Average

In 2020, the debt ratio of PHARMACIE LE GUENNEC (339.59) 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
16.75% 2020
2017
2018
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Watch

In 2020, the financial autonomy of PHARMACIE LE GUENNEC (16.8%) 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
20.36 years 2020
2017
2018
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Watch +12 pts over 3 years

In 2020, the repayment capacity of PHARMACIE LE GUENNEC (20.36) 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 337.61. 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 55.2x. Operating income very largely covers interest expenses: high safety margin.

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

337.613

Interest coverage (2020) ?
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

55.194

Liquidity indicators evolution
PHARMACIE LE GUENNEC

Sector positioning

Liquidity ratio
337.61 2020
2017
2018
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Excellent +58 pts over 3 years

In 2020, the liquidity ratio of PHARMACIE LE GUENNEC (337.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
55.19x 2020
2017
2018
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Excellent

In 2020, the interest coverage of PHARMACIE LE GUENNEC (55.2x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Overall, WCR represents 154 days of revenue, i.e. 584 k€ to permanently finance.

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

583 947 €

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

4 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

51 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 in days of revenue (2020) ?
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

154 j

WCR and payment terms evolution
PHARMACIE LE GUENNEC

Positioning of PHARMACIE LE GUENNEC 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 LE GUENNEC is estimated at 681 976 € (range 545 349€ - 834 723€). With an EBITDA of 57 432€, the sector multiple of 9.7x is applied. The price/revenue ratio is 0.81x (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 2020
180 transactions
545k€ 681k€ 834k€
681 976 € Range: 545 349€ - 834 723€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
57 432 € × 9.7x
Estimation 558 431 €
451 512€ - 748 886€
Revenue Multiple 30%
1 361 468 € × 0.81x
Estimation 1 100 718 €
904 070€ - 1 207 990€
Net Income Multiple 20%
25 666 € × 14.1x
Estimation 362 729 €
241 862€ - 489 419€

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 LE GUENNEC 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 LE GUENNEC

What is the revenue of PHARMACIE LE GUENNEC ?

The revenue of PHARMACIE LE GUENNEC in 2020 is 1.4 M€.

Is PHARMACIE LE GUENNEC profitable?

Yes, PHARMACIE LE GUENNEC generated a net profit of 26 k€ in 2020.

Where is the headquarters of PHARMACIE LE GUENNEC ?

The headquarters of PHARMACIE LE GUENNEC is located in PLOUGASTEL-DAOULAS (29470), in the department Finistere.

Where to find the tax return of PHARMACIE LE GUENNEC ?

The tax return of PHARMACIE LE GUENNEC 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 LE GUENNEC operate?

PHARMACIE LE GUENNEC 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.