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PHARMACIE LEA : revenue, balance sheet and financial ratios

PHARMACIE LEA is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in NICE (06000), this company of category PME shows in 2021 a revenue of 1.3 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 LEA (SIREN 889363032)
Indicator 2022 2021
Revenue N/C 1 286 242 €
Net income 22 525 € 768 €
EBITDA N/C 52 024 €
Net margin N/C 0.1%

Revenue and income statement

In 2022, PHARMACIE LEA generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2022: 768 € -> 23 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 525 €

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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 2019%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2018.556%

Financial autonomy (2022) ?
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

4.154%

Asset age ratio (2022) ?
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

71.7%

Solvency indicators evolution
PHARMACIE LEA

Sector positioning

Debt ratio
2018.56 2022
2021
2022
Q1: 24.52
Med: 74.72
Q3: 182.51
Average

In 2022, the debt ratio of PHARMACIE LEA (2018.56) 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
4.15% 2022
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.61%
Average

In 2022, the financial autonomy of PHARMACIE LEA (4.2%) 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
-95.06 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Excellent

In 2021, the repayment capacity of PHARMACIE LEA (-95.06) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 97.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

97.101

Liquidity indicators evolution
PHARMACIE LEA

Sector positioning

Liquidity ratio
97.1 2022
2021
2022
Q1: 145.17
Med: 199.48
Q3: 274.99
Watch

In 2022, the liquidity ratio of PHARMACIE LEA (97.10) 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.

Interest coverage
9.5x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Excellent

In 2021, the interest coverage of PHARMACIE LEA (9.5x) 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 (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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 LEA

Positioning of PHARMACIE LEA in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of PHARMACIE LEA is estimated at 265 040 € (range 178 159€ - 397 511€). 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 2022
215 transactions
178k€ 265k€ 397k€
265 040 € Range: 178 159€ - 397 511€
NAF 5 année 2022

Valuation method used

Net Income Multiple
22 525 € × 11.8x = 265 041 €
Range: 178 160€ - 397 512€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 LEA 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 LEA

What is the revenue of PHARMACIE LEA ?

The revenue of PHARMACIE LEA in 2021 is 1.3 M€.

Is PHARMACIE LEA profitable?

Yes, PHARMACIE LEA generated a net profit of 23 k€ in 2022.

Where is the headquarters of PHARMACIE LEA ?

The headquarters of PHARMACIE LEA is located in NICE (06000), in the department Alpes-Maritimes.

Where to find the tax return of PHARMACIE LEA ?

The tax return of PHARMACIE LEA 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 LEA operate?

PHARMACIE LEA 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.