PHARMACIE OUABO TABOUE : revenue, balance sheet and financial ratios

PHARMACIE OUABO TABOUE is a French company founded 6 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in AUBERVILLIERS (93300), this company of category PME shows in 2023 a revenue of 1.7 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 OUABO TABOUE (SIREN 850215286)
Indicator 2023 2022 2021 2020
Revenue 1 688 601 € 1 577 846 € 1 453 712 € 1 505 566 €
Net income -19 523 € 120 768 € 42 611 € 77 116 €
EBITDA 76 655 € 179 118 € 131 118 € 206 803 €
Net margin -1.2% 7.7% 2.9% 5.1%

Revenue and income statement

In 2023, PHARMACIE OUABO TABOUE achieves revenue of 1.7 M€. Revenue is growing positively over 4 years (CAGR: +3.9%). Vs 2022: +7%. After deducting consumption (1.2 M€), gross margin stands at 476 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 4.5% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -57%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -20 k€ (-1.2% 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

1 688 601 €

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

475 975 €

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

76 655 €

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

65 171 €

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

-19 523 €

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

4.5%

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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 577%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

576.926%

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

12.467%

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

-0.494%

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

-155.201

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

68.5%

Solvency indicators evolution
PHARMACIE OUABO TABOUE

Sector positioning

Debt ratio
576.93 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Watch

In 2023, the debt ratio of PHARMACIE OUABO TABOUE (576.93) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
12.47% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of PHARMACIE OUABO TABOUE (12.5%) 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
-155.2 years 2023
2021
2022
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Excellent -54 pts over 3 years

In 2023, the repayment capacity of PHARMACIE OUABO TABOUE (-155.20) 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 122.77. 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 25.1x. Operating income very largely covers interest expenses: high safety margin.

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

122.765

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

25.08

Liquidity indicators evolution
PHARMACIE OUABO TABOUE

Sector positioning

Liquidity ratio
122.77 2023
2021
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Watch

In 2023, the liquidity ratio of PHARMACIE OUABO TABOUE (122.77) 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.

Interest coverage
25.08x 2023
2021
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excellent

In 2023, the interest coverage of PHARMACIE OUABO TABOUE (25.1x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 198 k€ to permanently finance. Over 2020-2023, WCR increased by +227%, requiring additional financing.

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

197 516 €

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

1 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

55 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

37 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

42 j

WCR and payment terms evolution
PHARMACIE OUABO TABOUE

Positioning of PHARMACIE OUABO TABOUE 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 OUABO TABOUE is estimated at 913 231 € (range 599 974€ - 1 147 660€). With an EBITDA of 76 655€, 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
599k€ 913k€ 1147k€
913 231 € Range: 599 974€ - 1 147 660€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
76 655 € × 10.0x
Estimation 763 170 €
457 827€ - 973 219€
Revenue Multiple 30%
1 688 601 € × 0.69x
Estimation 1 163 333 €
836 886€ - 1 438 397€

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 OUABO TABOUE 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 OUABO TABOUE

What is the revenue of PHARMACIE OUABO TABOUE ?

The revenue of PHARMACIE OUABO TABOUE in 2023 is 1.7 M€.

Is PHARMACIE OUABO TABOUE profitable?

PHARMACIE OUABO TABOUE recorded a net loss in 2023.

Where is the headquarters of PHARMACIE OUABO TABOUE ?

The headquarters of PHARMACIE OUABO TABOUE is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of PHARMACIE OUABO TABOUE ?

The tax return of PHARMACIE OUABO TABOUE 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 OUABO TABOUE operate?

PHARMACIE OUABO TABOUE 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.