PHARMACIE SAINT GABRIEL PAREZ : revenue, balance sheet and financial ratios

PHARMACIE SAINT GABRIEL PAREZ is a French company founded 36 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MARSEILLE 14 (13014), this company of category PME shows in 2016 a revenue of 409 k€. 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 SAINT GABRIEL PAREZ (SIREN 351717517)
Indicator 2016 2015
Revenue 408 814 € 434 816 €
Net income 16 938 € 50 801 €
EBITDA 17 580 € 52 867 €
Net margin 4.1% 11.7%

Revenue and income statement

In 2016, PHARMACIE SAINT GABRIEL PAREZ achieves revenue of 409 k€. Slight decline of -6% vs 2015. After deducting consumption (291 k€), gross margin stands at 118 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 4.3% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -67%, reducing margin by 7.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

408 814 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

117 799 €

EBITDA (2016) ?
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

17 580 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 614 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 938 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 2030%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 33.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2030.289%

Financial autonomy (2016) ?
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

4.336%

Cash flow / Revenue (2016) ?
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

3.812%

Repayment capacity (2016) ?
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

32.991

Asset age ratio (2016) ?
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

4.9%

Solvency indicators evolution
PHARMACIE SAINT GABRIEL PAREZ

Sector positioning

Debt ratio
2030.29 2016
2015
2016
Q1: 40.52
Med: 136.06
Q3: 316.88
Average

In 2016, the debt ratio of PHARMACIE SAINT GABRIEL P... (2030.29) 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
4.34% 2016
2015
2016
Q1: 17.96%
Med: 32.4%
Q3: 51.41%
Watch

In 2016, the financial autonomy of PHARMACIE SAINT GABRIEL P... (4.3%) 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
32.99 years 2016
2015
2016
Q1: 2.17 years
Med: 6.32 years
Q3: 11.13 years
Watch +10 pts over 2 years

In 2016, the repayment capacity of PHARMACIE SAINT GABRIEL P... (32.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 110.35. 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 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2016) ?
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

110.352

Interest coverage (2016) ?
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

3.225

Liquidity indicators evolution
PHARMACIE SAINT GABRIEL PAREZ

Sector positioning

Liquidity ratio
110.35 2016
2015
2016
Q1: 113.28
Med: 156.67
Q3: 221.48
Watch -35 pts over 2 years

In 2016, the liquidity ratio of PHARMACIE SAINT GABRIEL P... (110.35) 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
3.23x 2016
2015
2016
Q1: 4.69x
Med: 10.82x
Q3: 19.32x
Average

In 2016, the interest coverage of PHARMACIE SAINT GABRIEL P... (3.2x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 46 k€ to permanently finance.

Operating WCR (2016) ?
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

46 274 €

Customer credit (2016) ?
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

5 j

Supplier credit (2016) ?
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

34 j

Inventory turnover (2016) ?
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

27 j

WCR in days of revenue (2016) ?
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

41 j

WCR and payment terms evolution
PHARMACIE SAINT GABRIEL PAREZ

Positioning of PHARMACIE SAINT GABRIEL PAREZ in its sector

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

Valuation estimate

Based on 1804 transactions of similar company sales (all years), the value of PHARMACIE SAINT GABRIEL PAREZ is estimated at 210 183 € (range 151 410€ - 286 047€). With an EBITDA of 17 580€, the sector multiple of 8.9x is applied. The price/revenue ratio is 0.72x (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 2016
1804 transactions
151k€ 210k€ 286k€
210 183 € Range: 151 410€ - 286 047€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 580 € × 8.9x
Estimation 156 422 €
111 977€ - 234 104€
Revenue Multiple 30%
408 814 € × 0.72x
Estimation 295 368 €
224 705€ - 347 993€
Net Income Multiple 20%
16 938 € × 12.8x
Estimation 216 812 €
140 056€ - 322 987€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1804 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 SAINT GABRIEL PAREZ 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 SAINT GABRIEL PAREZ

What is the revenue of PHARMACIE SAINT GABRIEL PAREZ ?

The revenue of PHARMACIE SAINT GABRIEL PAREZ in 2016 is 409 k€.

Is PHARMACIE SAINT GABRIEL PAREZ profitable?

Yes, PHARMACIE SAINT GABRIEL PAREZ generated a net profit of 17 k€ in 2016.

Where is the headquarters of PHARMACIE SAINT GABRIEL PAREZ ?

The headquarters of PHARMACIE SAINT GABRIEL PAREZ is located in MARSEILLE 14 (13014), in the department Bouches-du-Rhone.

Where to find the tax return of PHARMACIE SAINT GABRIEL PAREZ ?

The tax return of PHARMACIE SAINT GABRIEL PAREZ 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 SAINT GABRIEL PAREZ operate?

PHARMACIE SAINT GABRIEL PAREZ 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.