PHARMACIE LEBORGNE : revenue, balance sheet and financial ratios

PHARMACIE LEBORGNE is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ROSULT (59230), this company of category PME shows in 2018 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 LEBORGNE (SIREN 795348705)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 1 310 873 € 1 302 855 € 1 165 066 €
Net income 139 511 € 113 990 € 84 471 € 120 411 € 106 405 € 88 263 € 88 480 €
EBITDA N/C N/C N/C N/C 145 013 € 124 115 € 127 613 €
Net margin N/C N/C N/C N/C 8.1% 6.8% 7.6%

Revenue and income statement

In 2022, PHARMACIE LEBORGNE generates positive net income of 140 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 88 k€ -> 140 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

139 511 €

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

44.68%

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

55.732%

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

58.8%

Solvency indicators evolution
PHARMACIE LEBORGNE

Sector positioning

Debt ratio
44.68 2022
2020
2021
2022
Q1: 24.52
Med: 74.72
Q3: 182.51
Good -7 pts over 3 years

In 2022, the debt ratio of PHARMACIE LEBORGNE (44.68) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.73% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.61%
Good +6 pts over 3 years

In 2022, the financial autonomy of PHARMACIE LEBORGNE (55.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 224.14. 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

224.143

Liquidity indicators evolution
PHARMACIE LEBORGNE

Sector positioning

Liquidity ratio
224.14 2022
2020
2021
2022
Q1: 145.17
Med: 199.48
Q3: 274.99
Good

In 2022, the liquidity ratio of PHARMACIE LEBORGNE (224.14) 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.

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: 124 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1011 days. Excellent situation: suppliers finance 887 days of the operating cycle (retail model).

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

124 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

1011 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 LEBORGNE

Positioning of PHARMACIE LEBORGNE 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 LEBORGNE is estimated at 1 641 557 € (range 1 103 452€ - 2 462 031€). 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
1103k€ 1641k€ 2462k€
1 641 557 € Range: 1 103 452€ - 2 462 031€
NAF 5 année 2022

Valuation method used

Net Income Multiple
139 511 € × 11.8x = 1 641 557 €
Range: 1 103 453€ - 2 462 031€

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 LEBORGNE 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 LEBORGNE

What is the revenue of PHARMACIE LEBORGNE ?

The revenue of PHARMACIE LEBORGNE in 2018 is 1.3 M€.

Is PHARMACIE LEBORGNE profitable?

Yes, PHARMACIE LEBORGNE generated a net profit of 140 k€ in 2022.

Where is the headquarters of PHARMACIE LEBORGNE ?

The headquarters of PHARMACIE LEBORGNE is located in ROSULT (59230), in the department Nord.

Where to find the tax return of PHARMACIE LEBORGNE ?

The tax return of PHARMACIE LEBORGNE 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 LEBORGNE operate?

PHARMACIE LEBORGNE 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.