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PHARMACIE LECUP : revenue, balance sheet and financial ratios

PHARMACIE LECUP is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PLEUVEN (29170), this company of category PME shows in 2016 a revenue of 3.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHARMACIE LECUP (SIREN 788507390)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 3 845 694 €
Net income 288 510 € 322 187 € 236 312 € 296 950 € 194 588 € 160 917 € 228 938 €
EBITDA N/C N/C N/C N/C N/C N/C 425 006 €
Net margin N/C N/C N/C N/C N/C N/C 6.0%

Revenue and income statement

In 2024, PHARMACIE LECUP generates positive net income of 289 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 229 k€ -> 289 k€.

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

288 510 €

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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 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

57.061%

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

57.719%

Solvency indicators evolution
PHARMACIE LECUP

Sector positioning

Debt ratio
57.06 2024
2020
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Good -18 pts over 3 years

In 2024, the debt ratio of PHARMACIE LECUP (57.06) 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
57.72% 2024
2020
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Good +24 pts over 3 years

In 2024, the financial autonomy of PHARMACIE LECUP (57.7%) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PHARMACIE LECUP

Positioning of PHARMACIE LECUP 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 LECUP is estimated at 4 027 812 € (range 2 804 905€ - 6 025 838€). 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
2804k€ 4027k€ 6025k€
4 027 812 € Range: 2 804 905€ - 6 025 838€
NAF 5 année 2024

Valuation method used

Net Income Multiple
288 510 € × 14.0x = 4 027 813 €
Range: 2 804 905€ - 6 025 839€

Only this financial indicator is available for this company.

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 LECUP 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 LECUP

What is the revenue of PHARMACIE LECUP ?

The revenue of PHARMACIE LECUP in 2016 is 3.8 M€.

Is PHARMACIE LECUP profitable?

Yes, PHARMACIE LECUP generated a net profit of 289 k€ in 2024.

Where is the headquarters of PHARMACIE LECUP ?

The headquarters of PHARMACIE LECUP is located in PLEUVEN (29170), in the department Finistere.

Where to find the tax return of PHARMACIE LECUP ?

The tax return of PHARMACIE LECUP 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 LECUP operate?

PHARMACIE LECUP 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.