PHARMACIE ROSSIGNOL : revenue, balance sheet and financial ratios

PHARMACIE ROSSIGNOL is a French company founded 27 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ILLKIRCH-GRAFFENSTADEN (67400), this company of category PME shows in 2023 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PHARMACIE ROSSIGNOL (SIREN 421682386)
Indicator 2023 2023 2022 2021 2020 2019 2018 2017
Revenue 2 656 460 € N/C N/C N/C 2 263 081 € 1 890 427 € 1 539 376 € 1 664 923 €
Net income 912 € -152 812 € 40 048 € 28 588 € 47 510 € 17 577 € 11 712 € 20 857 €
EBITDA 48 182 € N/C N/C N/C 89 401 € 56 970 € 45 139 € 64 071 €
Net margin 0.0% N/C N/C N/C 2.1% 0.9% 0.8% 1.3%

Revenue and income statement

In 2023, PHARMACIE ROSSIGNOL achieves revenue of 2.7 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. After deducting consumption (2.0 M€), gross margin stands at 614 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 912 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

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

2 656 460 €

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

613 566 €

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

48 182 €

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

20 711 €

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

912 €

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

1.8%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

68.641%

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

38.141%

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

1.074%

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

7.22

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

45.8%

Solvency indicators evolution
PHARMACIE ROSSIGNOL

Sector positioning

Debt ratio
68.64 2023
2022
2023
2023
Q1: 20.09
Med: 66.92
Q3: 169.22
Average

In 2023, the debt ratio of PHARMACIE ROSSIGNOL (68.64) 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
38.14% 2023
2022
2023
2023
Q1: 28.71%
Med: 48.51%
Q3: 68.18%
Average

In 2023, the financial autonomy of PHARMACIE ROSSIGNOL (38.1%) 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
7.22 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Average

In 2023, the repayment capacity of PHARMACIE ROSSIGNOL (7.22) 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 173.94. 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 11.4x. 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

173.945

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

11.355

Liquidity indicators evolution
PHARMACIE ROSSIGNOL

Sector positioning

Liquidity ratio
173.94 2023
2022
2023
2023
Q1: 135.26
Med: 189.75
Q3: 270.27
Average

In 2023, the liquidity ratio of PHARMACIE ROSSIGNOL (173.94) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
11.36x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excellent

In 2023, the interest coverage of PHARMACIE ROSSIGNOL (11.4x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 200 k€ to permanently finance.

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

199 766 €

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

37 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

20 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

27 j

WCR and payment terms evolution
PHARMACIE ROSSIGNOL

Positioning of PHARMACIE ROSSIGNOL 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 ROSSIGNOL is estimated at 791 036 € (range 540 163€ - 987 740€). With an EBITDA of 48 182€, 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
540k€ 791k€ 987k€
791 036 € Range: 540 163€ - 987 740€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
48 182 € × 10.0x
Estimation 479 696 €
287 770€ - 611 723€
Revenue Multiple 30%
2 656 460 € × 0.69x
Estimation 1 830 123 €
1 316 565€ - 2 262 845€
Net Income Multiple 20%
912 € × 11.8x
Estimation 10 761 €
6 544€ - 15 128€

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 ROSSIGNOL 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 ROSSIGNOL

What is the revenue of PHARMACIE ROSSIGNOL ?

The revenue of PHARMACIE ROSSIGNOL in 2023 is 2.7 M€.

Is PHARMACIE ROSSIGNOL profitable?

Yes, PHARMACIE ROSSIGNOL generated a net profit of 912€ in 2023.

Where is the headquarters of PHARMACIE ROSSIGNOL ?

The headquarters of PHARMACIE ROSSIGNOL is located in ILLKIRCH-GRAFFENSTADEN (67400), in the department Bas-Rhin.

Where to find the tax return of PHARMACIE ROSSIGNOL ?

The tax return of PHARMACIE ROSSIGNOL 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 ROSSIGNOL operate?

PHARMACIE ROSSIGNOL 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.