PHARMACIE LORRAINE : revenue, balance sheet and financial ratios

PHARMACIE LORRAINE is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in L'HOPITAL (57490), this company of category PME shows in 2018 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PHARMACIE LORRAINE (SIREN 483225827)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 2 096 679 € 2 201 437 € 2 316 585 €
Net income 7 696 € 76 625 € 128 941 € 68 044 € 86 337 € 104 882 € 117 877 € -136 381 € 185 997 €
EBITDA N/C N/C N/C N/C N/C N/C 169 844 € 220 276 € 256 855 €
Net margin N/C N/C N/C N/C N/C N/C 5.6% -6.2% 8.0%

Revenue and income statement

In 2024, PHARMACIE LORRAINE generates positive net income of 8 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 186 k€ -> 8 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

7 696 €

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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 23%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 74%. 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

22.696%

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

73.6%

Asset age ratio (2024) ?
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

75.5%

Solvency indicators evolution
PHARMACIE LORRAINE

Sector positioning

Debt ratio
22.7 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Good -6 pts over 3 years

In 2024, the debt ratio of PHARMACIE LORRAINE (22.70) 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
73.6% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of PHARMACIE LORRAINE (73.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 61.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

61.293

Liquidity indicators evolution
PHARMACIE LORRAINE

Sector positioning

Liquidity ratio
61.29 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch -32 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE LORRAINE (61.29) 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.

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 LORRAINE

Positioning of PHARMACIE LORRAINE 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 LORRAINE is estimated at 107 441 € (range 74 820€ - 160 739€). 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
74k€ 107k€ 160k€
107 441 € Range: 74 820€ - 160 739€
NAF 5 année 2024

Valuation method used

Net Income Multiple
7 696 € × 14.0x = 107 442 €
Range: 74 821€ - 160 739€

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 LORRAINE 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 LORRAINE

What is the revenue of PHARMACIE LORRAINE ?

The revenue of PHARMACIE LORRAINE in 2018 is 2.1 M€.

Is PHARMACIE LORRAINE profitable?

Yes, PHARMACIE LORRAINE generated a net profit of 8 k€ in 2024.

Where is the headquarters of PHARMACIE LORRAINE ?

The headquarters of PHARMACIE LORRAINE is located in L'HOPITAL (57490), in the department Moselle.

Where to find the tax return of PHARMACIE LORRAINE ?

The tax return of PHARMACIE LORRAINE 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 LORRAINE operate?

PHARMACIE LORRAINE 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.