PHARMACIE ROSNY SUD : revenue, balance sheet and financial ratios

PHARMACIE ROSNY SUD is a French company founded 7 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ROSNY-SOUS-BOIS (93110), this company of category PME shows in 2024 a revenue of 587 k€. 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 ROSNY SUD (SIREN 848135190)
Indicator 2024 2023 2022 2021 2020
Revenue 586 934 € 606 352 € 592 064 € 739 526 € N/C
Net income -18 229 € -32 817 € 6 223 € 79 410 € 16 233 €
EBITDA -20 268 € -30 176 € 8 634 € 88 052 € N/C
Net margin -3.1% -5.4% 1.1% 10.7% N/C

Revenue and income statement

In 2024, PHARMACIE ROSNY SUD achieves revenue of 587 k€. Revenue is declining over the period 2021-2024 (CAGR: -7.4%). Slight decline of -3% vs 2023. After deducting consumption (372 k€), gross margin stands at 215 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -3.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -18 k€ (-3.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

586 934 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

214 596 €

EBITDA (2024) ?
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

-20 268 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 349 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-18 229 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.5%

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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 581%. 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 11%. 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

580.754%

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

11.044%

Cash flow / Revenue (2024) ?
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

-1.288%

Repayment capacity (2024) ?
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

-14.162

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

26.1%

Solvency indicators evolution
PHARMACIE ROSNY SUD

Sector positioning

Debt ratio
580.75 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of PHARMACIE ROSNY SUD (580.75) 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
11.04% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of PHARMACIE ROSNY SUD (11.0%) 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.

Repayment capacity
-14.16 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of PHARMACIE ROSNY SUD (-14.16) 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 278.86. 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

278.858

Interest coverage (2024) ?
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

-0.661

Liquidity indicators evolution
PHARMACIE ROSNY SUD

Sector positioning

Liquidity ratio
278.86 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of PHARMACIE ROSNY SUD (278.86) 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
-0.66x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average -39 pts over 3 years

In 2024, the interest coverage of PHARMACIE ROSNY SUD (-0.7x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 79 k€ to permanently finance.

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

79 483 €

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

12 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

16 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

39 j

WCR in days of revenue (2024) ?
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

49 j

WCR and payment terms evolution
PHARMACIE ROSNY SUD

Positioning of PHARMACIE ROSNY SUD 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 ROSNY SUD is estimated at 375 452 € (range 314 716€ - 473 085€). The price/revenue ratio is 0.64x (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 2024
225 transactions
314k€ 375k€ 473k€
375 452 € Range: 314 716€ - 473 085€
NAF 5 année 2024

Valuation method used

Revenue Multiple
586 934 € × 0.64x = 375 452 €
Range: 314 716€ - 473 085€

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 ROSNY 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 ROSNY SUD

What is the revenue of PHARMACIE ROSNY SUD ?

The revenue of PHARMACIE ROSNY SUD in 2024 is 587 k€.

Is PHARMACIE ROSNY SUD profitable?

PHARMACIE ROSNY SUD recorded a net loss in 2024.

Where is the headquarters of PHARMACIE ROSNY SUD ?

The headquarters of PHARMACIE ROSNY SUD is located in ROSNY-SOUS-BOIS (93110), in the department Seine-Saint-Denis.

Where to find the tax return of PHARMACIE ROSNY SUD ?

The tax return of PHARMACIE ROSNY 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 ROSNY SUD operate?

PHARMACIE ROSNY 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.