PHARMACIE ORLY SUD : revenue, balance sheet and financial ratios

PHARMACIE ORLY SUD is a French company founded 24 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARAY-VIEILLE-POSTE (91550), this company of category PME shows in 2023 a revenue of 1.9 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 ORLY SUD (SIREN 438647448)
Indicator 2023 2020 2019 2018 2017 2016
Revenue 1 926 099 € 981 431 € 2 607 666 € 2 983 001 € 2 708 868 € 2 668 491 €
Net income -143 098 € -139 167 € 29 656 € 214 082 € 147 895 € 53 141 €
EBITDA 169 627 € 40 671 € 318 509 € 624 962 € 511 727 € 465 845 €
Net margin -7.4% -14.2% 1.1% 7.2% 5.5% 2.0%

Revenue and income statement

In 2023, PHARMACIE ORLY SUD achieves revenue of 1.9 M€. Activity remains stable over the period (CAGR: -4.6%). Vs 2020, growth of +96% (981 k€ -> 1.9 M€). After deducting consumption (997 k€), gross margin stands at 929 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 170 k€, representing 8.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -143 k€ (-7.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 926 099 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

928 855 €

EBITDA (2023) ?
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

169 627 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-138 539 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-143 098 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.8%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.296%

Financial autonomy (2023) ?
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

63.064%

Cash flow / Revenue (2023) ?
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

-4.161%

Repayment capacity (2023) ?
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

-4.856

Asset age ratio (2023) ?
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

18.9%

Solvency indicators evolution
PHARMACIE ORLY SUD

Sector positioning

Debt ratio
31.3 2023
2019
2020
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good +6 pts over 3 years

In 2023, the debt ratio of PHARMACIE ORLY SUD (31.30) 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
63.06% 2023
2019
2020
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good -6 pts over 3 years

In 2023, the financial autonomy of PHARMACIE ORLY SUD (63.1%) 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.

Repayment capacity
-4.86 years 2023
2019
2020
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Excellent -27 pts over 3 years

In 2023, the repayment capacity of PHARMACIE ORLY SUD (-4.86) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 279.80. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

279.804

Interest coverage (2023) ?
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

1.685

Liquidity indicators evolution
PHARMACIE ORLY SUD

Sector positioning

Liquidity ratio
279.8 2023
2019
2020
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent +73 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE ORLY SUD (279.80) 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
1.69x 2023
2019
2020
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average +14 pts over 3 years

In 2023, the interest coverage of PHARMACIE ORLY SUD (1.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 343 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up cash.

Operating WCR (2023) ?
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

342 826 €

Customer credit (2023) ?
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

9 j

Supplier credit (2023) ?
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

69 j

Inventory turnover (2023) ?
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

47 j

WCR in days of revenue (2023) ?
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

64 j

WCR and payment terms evolution
PHARMACIE ORLY SUD

Positioning of PHARMACIE ORLY SUD 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 2023, the value of PHARMACIE ORLY SUD is estimated at 1 553 102 € (range 991 165€ - 1 961 264€). With an EBITDA of 169 627€, the sector multiple of 10.0x is applied. The price/revenue ratio is 0.69x (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 2023
220 transactions
991k€ 1553k€ 1961k€
1 553 102 € Range: 991 165€ - 1 961 264€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
169 627 € × 10.0x
Estimation 1 688 792 €
1 013 109€ - 2 153 601€
Revenue Multiple 30%
1 926 099 € × 0.69x
Estimation 1 326 953 €
954 592€ - 1 640 704€

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 ORLY SUD 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 ORLY SUD

What is the revenue of PHARMACIE ORLY SUD ?

The revenue of PHARMACIE ORLY SUD in 2023 is 1.9 M€.

Is PHARMACIE ORLY SUD profitable?

PHARMACIE ORLY SUD recorded a net loss in 2023.

Where is the headquarters of PHARMACIE ORLY SUD ?

The headquarters of PHARMACIE ORLY SUD is located in PARAY-VIEILLE-POSTE (91550), in the department Essonne.

Where to find the tax return of PHARMACIE ORLY SUD ?

The tax return of PHARMACIE ORLY SUD 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 ORLY SUD operate?

PHARMACIE ORLY SUD 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.