PHARMACIE MAKHOUL : revenue, balance sheet and financial ratios

PHARMACIE MAKHOUL is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VARENGEVILLE-SUR-MER (76119), this company of category PME shows in 2021 a revenue of 752 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PHARMACIE MAKHOUL (SIREN 508165198)
Indicator 2024 2023 2022 2021 2020 2019 2017
Revenue N/C N/C N/C 752 451 € 721 284 € 715 889 € 722 344 €
Net income 125 103 € 131 585 € 132 376 € 136 912 € 122 562 € 113 675 € 118 505 €
EBITDA N/C N/C N/C 141 250 € 126 064 € 121 753 € 124 515 €
Net margin N/C N/C N/C 18.2% 17.0% 15.9% 16.4%

Revenue and income statement

In 2024, PHARMACIE MAKHOUL generates positive net income of 125 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 119 k€ -> 125 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

125 103 €

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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 550%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

549.593%

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

13.913%

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

5.8%

Solvency indicators evolution
PHARMACIE MAKHOUL

Sector positioning

Debt ratio
549.59 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average

In 2024, the debt ratio of PHARMACIE MAKHOUL (549.59) 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
13.91% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of PHARMACIE MAKHOUL (13.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.59. 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

128.594

Liquidity indicators evolution
PHARMACIE MAKHOUL

Sector positioning

Liquidity ratio
128.59 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch

In 2024, the liquidity ratio of PHARMACIE MAKHOUL (128.59) 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 MAKHOUL

Positioning of PHARMACIE MAKHOUL 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 MAKHOUL is estimated at 1 746 530 € (range 1 216 256€ - 2 612 909€). 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
1216k€ 1746k€ 2612k€
1 746 530 € Range: 1 216 256€ - 2 612 909€
NAF 5 année 2024

Valuation method used

Net Income Multiple
125 103 € × 14.0x = 1 746 530 €
Range: 1 216 256€ - 2 612 909€

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 MAKHOUL 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 MAKHOUL

What is the revenue of PHARMACIE MAKHOUL ?

The revenue of PHARMACIE MAKHOUL in 2021 is 752 k€.

Is PHARMACIE MAKHOUL profitable?

Yes, PHARMACIE MAKHOUL generated a net profit of 125 k€ in 2024.

Where is the headquarters of PHARMACIE MAKHOUL ?

The headquarters of PHARMACIE MAKHOUL is located in VARENGEVILLE-SUR-MER (76119), in the department Seine-Maritime.

Where to find the tax return of PHARMACIE MAKHOUL ?

The tax return of PHARMACIE MAKHOUL 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 MAKHOUL operate?

PHARMACIE MAKHOUL 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.