PHARMACIE SAINT MARTIN : revenue, balance sheet and financial ratios

PHARMACIE SAINT MARTIN is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MOUGINS (06250), this company of category PME shows in 2024 a revenue of 2.5 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 SAINT MARTIN (SIREN 478013477)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 541 404 € N/C 2 616 224 € 2 308 328 € 2 068 593 € 2 574 457 € 1 438 838 € 1 293 758 €
Net income -79 193 € 41 105 € 167 941 € 10 098 € -12 544 € -86 740 € -113 228 € -76 551 €
EBITDA -33 437 € N/C 220 652 € 168 379 € 79 790 € 28 284 € -43 210 € 10 959 €
Net margin -3.1% N/C 6.4% 0.4% -0.6% -3.4% -7.9% -5.9%

Revenue and income statement

In 2024, PHARMACIE SAINT MARTIN achieves revenue of 2.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. After deducting consumption (1.8 M€), gross margin stands at 778 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33 k€, representing -1.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -79 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

2 541 404 €

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

778 397 €

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

-33 437 €

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

-71 376 €

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

-79 193 €

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

-1.3%

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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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

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

146.776%

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

26.575%

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

-1.883%

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

-9.008

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

20.1%

Solvency indicators evolution
PHARMACIE SAINT MARTIN

Sector positioning

Debt ratio
146.78 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average +19 pts over 3 years

In 2024, the debt ratio of PHARMACIE SAINT MARTIN (146.78) 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
26.57% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch -13 pts over 3 years

In 2024, the financial autonomy of PHARMACIE SAINT MARTIN (26.6%) 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
-9.01 years 2024
2022
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent -7 pts over 2 years

In 2024, the repayment capacity of PHARMACIE SAINT MARTIN (-9.01) 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 171.96. 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

171.958

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

-23.378

Liquidity indicators evolution
PHARMACIE SAINT MARTIN

Sector positioning

Liquidity ratio
171.96 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average -6 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE SAINT MARTIN (171.96) 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
-23.38x 2024
2022
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average -35 pts over 2 years

In 2024, the interest coverage of PHARMACIE SAINT MARTIN (-23.4x) 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: 46 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 67 days of revenue, i.e. 474 k€ to permanently finance. Over 2017-2024, WCR increased by +107%, requiring additional financing.

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

473 514 €

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

9 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

46 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

68 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

67 j

WCR and payment terms evolution
PHARMACIE SAINT MARTIN

Positioning of PHARMACIE SAINT MARTIN 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 SAINT MARTIN is estimated at 1 625 695 € (range 1 362 710€ - 2 048 443€). 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
1362k€ 1625k€ 2048k€
1 625 695 € Range: 1 362 710€ - 2 048 443€
NAF 5 année 2024

Valuation method used

Revenue Multiple
2 541 404 € × 0.64x = 1 625 695 €
Range: 1 362 711€ - 2 048 444€

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 SAINT MARTIN 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 MARTIN

What is the revenue of PHARMACIE SAINT MARTIN ?

The revenue of PHARMACIE SAINT MARTIN in 2024 is 2.5 M€.

Is PHARMACIE SAINT MARTIN profitable?

PHARMACIE SAINT MARTIN recorded a net loss in 2024.

Where is the headquarters of PHARMACIE SAINT MARTIN ?

The headquarters of PHARMACIE SAINT MARTIN is located in MOUGINS (06250), in the department Alpes-Maritimes.

Where to find the tax return of PHARMACIE SAINT MARTIN ?

The tax return of PHARMACIE SAINT MARTIN 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 MARTIN operate?

PHARMACIE SAINT MARTIN 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.