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PHARMACIE MARINE : revenue, balance sheet and financial ratios

PHARMACIE MARINE is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CABOURG (14390), this company of category PME shows in 2023 a revenue of 2.8 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 MARINE (SIREN 503808487)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 804 230 € N/C N/C N/C N/C N/C N/C
Net income 170 554 € 289 003 € 206 396 € 251 774 € 169 660 € 180 457 € 140 307 € 129 340 € 122 783 €
EBITDA N/C N/C 273 144 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 7.4% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PHARMACIE MARINE generates positive net income of 171 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 123 k€ -> 171 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

170 554 €

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.145%

Financial autonomy (2025) ?
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

45.577%

Asset age ratio (2025) ?
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

10.8%

Solvency indicators evolution
PHARMACIE MARINE

Sector positioning

Debt ratio
92.14 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average +13 pts over 3 years

In 2025, the debt ratio of PHARMACIE MARINE (92.14) 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
45.58% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average -16 pts over 3 years

In 2025, the financial autonomy of PHARMACIE MARINE (45.6%) 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
4.44 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Average

In 2023, the repayment capacity of PHARMACIE MARINE (4.44) 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 285.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

285.091

Liquidity indicators evolution
PHARMACIE MARINE

Sector positioning

Liquidity ratio
285.09 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent

In 2025, the liquidity ratio of PHARMACIE MARINE (285.09) 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.

Interest coverage
6.84x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excellent

In 2023, the interest coverage of PHARMACIE MARINE (6.8x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 MARINE

Positioning of PHARMACIE MARINE in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of PHARMACIE MARINE is estimated at 2 709 270 € (range 1 838 523€ - 4 251 218€). 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 2025
277 transactions
1838k€ 2709k€ 4251k€
2 709 270 € Range: 1 838 523€ - 4 251 218€
NAF 5 année 2025

Valuation method used

Net Income Multiple
170 554 € × 15.9x = 2 709 271 €
Range: 1 838 524€ - 4 251 219€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 MARINE with other companies in the same sector:

Frequently asked questions about PHARMACIE MARINE

What is the revenue of PHARMACIE MARINE ?

The revenue of PHARMACIE MARINE in 2023 is 2.8 M€.

Is PHARMACIE MARINE profitable?

Yes, PHARMACIE MARINE generated a net profit of 171 k€ in 2025.

Where is the headquarters of PHARMACIE MARINE ?

The headquarters of PHARMACIE MARINE is located in CABOURG (14390), in the department Calvados.

Where to find the tax return of PHARMACIE MARINE ?

The tax return of PHARMACIE MARINE 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 MARINE operate?

PHARMACIE MARINE 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.