Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHARMACIE MAKEBA : revenue, balance sheet and financial ratios

PHARMACIE MAKEBA is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BOBIGNY (93000), this company of category PME shows in 2015 a revenue of 1.5 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 MAKEBA (SIREN 791208655)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 1 479 840 €
Net income 444 756 € 267 649 € 243 292 € 162 450 € 257 712 € 98 254 € 268 332 €
EBITDA N/C N/C N/C N/C N/C N/C 205 647 €
Net margin N/C N/C N/C N/C N/C N/C 18.1%

Revenue and income statement

In 2021, PHARMACIE MAKEBA generates positive net income of 445 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2021: 268 k€ -> 445 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

444 756 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.306%

Financial autonomy (2021) ?
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

49.986%

Asset age ratio (2021) ?
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

48.0%

Solvency indicators evolution
PHARMACIE MAKEBA

Sector positioning

Debt ratio
60.31 2021
2019
2020
2021
Q1: 29.04
Med: 85.54
Q3: 208.43
Good -14 pts over 3 years

In 2021, the debt ratio of PHARMACIE MAKEBA (60.31) 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
49.99% 2021
2019
2020
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Good +13 pts over 3 years

In 2021, the financial autonomy of PHARMACIE MAKEBA (50.0%) 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 371.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

371.26

Liquidity indicators evolution
PHARMACIE MAKEBA

Sector positioning

Liquidity ratio
371.26 2021
2019
2020
2021
Q1: 139.2
Med: 190.68
Q3: 259.61
Excellent

In 2021, the liquidity ratio of PHARMACIE MAKEBA (371.26) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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 MAKEBA

Positioning of PHARMACIE MAKEBA in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2021, the value of PHARMACIE MAKEBA is estimated at 5 101 536 € (range 3 280 313€ - 7 880 270€). 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 2021
220 transactions
3280k€ 5101k€ 7880k€
5 101 536 € Range: 3 280 313€ - 7 880 270€
NAF 5 année 2021

Valuation method used

Net Income Multiple
444 756 € × 11.5x = 5 101 537 €
Range: 3 280 313€ - 7 880 270€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 MAKEBA 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 MAKEBA

What is the revenue of PHARMACIE MAKEBA ?

The revenue of PHARMACIE MAKEBA in 2015 is 1.5 M€.

Is PHARMACIE MAKEBA profitable?

Yes, PHARMACIE MAKEBA generated a net profit of 445 k€ in 2021.

Where is the headquarters of PHARMACIE MAKEBA ?

The headquarters of PHARMACIE MAKEBA is located in BOBIGNY (93000), in the department Seine-Saint-Denis.

Where to find the tax return of PHARMACIE MAKEBA ?

The tax return of PHARMACIE MAKEBA 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 MAKEBA operate?

PHARMACIE MAKEBA 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.