PHARMACIE LONGCHAMPS : revenue, balance sheet and financial ratios

PHARMACIE LONGCHAMPS is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BORDEAUX (33000), this company of category PME shows in 2020 a revenue of 387 k€. 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 LONGCHAMPS (SIREN 498646082)
Indicator 2020 2019 2018 2017 2016
Revenue 386 613 € 359 998 € 349 923 € 329 399 € 354 188 €
Net income 17 977 € 1 018 € 146 € 1 992 € 8 446 €
EBITDA 27 067 € 8 369 € 17 008 € 14 289 € 19 539 €
Net margin 4.6% 0.3% 0.0% 0.6% 2.4%

Revenue and income statement

In 2020, PHARMACIE LONGCHAMPS achieves revenue of 387 k€. Revenue is growing positively over 5 years (CAGR: +2.2%). Vs 2019: +7%. After deducting consumption (282 k€), gross margin stands at 105 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 27 k€, representing 7.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 4.6% 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

386 613 €

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

104 882 €

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

27 067 €

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

24 393 €

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

17 977 €

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

6.9%

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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 189%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.6% 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

188.865%

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

29.616%

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

4.606%

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

13.921

Asset age ratio (2020) ?
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

2.0%

Solvency indicators evolution
PHARMACIE LONGCHAMPS

Sector positioning

Debt ratio
188.87 2020
2018
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Average

In 2020, the debt ratio of PHARMACIE LONGCHAMPS (188.87) 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
29.62% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Average

In 2020, the financial autonomy of PHARMACIE LONGCHAMPS (29.6%) 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
13.92 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Average +52 pts over 3 years

In 2020, the repayment capacity of PHARMACIE LONGCHAMPS (13.92) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.87. 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 13.7x. 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

114.869

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

13.722

Liquidity indicators evolution
PHARMACIE LONGCHAMPS

Sector positioning

Liquidity ratio
114.87 2020
2018
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Watch

In 2020, the liquidity ratio of PHARMACIE LONGCHAMPS (114.87) 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
13.72x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Excellent

In 2020, the interest coverage of PHARMACIE LONGCHAMPS (13.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 50 days of revenue, i.e. 54 k€ to permanently finance. Over 2016-2020, WCR increased by +144%, requiring additional financing.

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

53 863 €

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

3 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

31 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

77 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

50 j

WCR and payment terms evolution
PHARMACIE LONGCHAMPS

Positioning of PHARMACIE LONGCHAMPS 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 LONGCHAMPS is estimated at 276 173 € (range 217 295€ - 347 939€). With an EBITDA of 27 067€, 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
217k€ 276k€ 347k€
276 173 € Range: 217 295€ - 347 939€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
27 067 € × 9.7x
Estimation 263 182 €
212 792€ - 352 941€
Revenue Multiple 30%
386 613 € × 0.81x
Estimation 312 568 €
256 727€ - 343 030€
Net Income Multiple 20%
17 977 € × 14.1x
Estimation 254 063 €
169 405€ - 342 799€

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 LONGCHAMPS 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 LONGCHAMPS

What is the revenue of PHARMACIE LONGCHAMPS ?

The revenue of PHARMACIE LONGCHAMPS in 2020 is 387 k€.

Is PHARMACIE LONGCHAMPS profitable?

Yes, PHARMACIE LONGCHAMPS generated a net profit of 18 k€ in 2020.

Where is the headquarters of PHARMACIE LONGCHAMPS ?

The headquarters of PHARMACIE LONGCHAMPS is located in BORDEAUX (33000), in the department Gironde.

Where to find the tax return of PHARMACIE LONGCHAMPS ?

The tax return of PHARMACIE LONGCHAMPS 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 LONGCHAMPS operate?

PHARMACIE LONGCHAMPS 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.