PHARMACIE SAINTE AURELIE : revenue, balance sheet and financial ratios

PHARMACIE SAINTE AURELIE is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in STRASBOURG (67000), this company of category PME shows in 2024 a revenue of 1.8 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 SAINTE AURELIE (SIREN 505062513)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 813 742 € 3 994 710 € 2 141 071 € 2 077 504 € 1 589 696 € N/C N/C 1 787 429 € 1 754 728 €
Net income 165 510 € 382 314 € 400 307 € 387 203 € 130 411 € 83 947 € 81 972 € 75 187 € 69 676 €
EBITDA 218 687 € 490 620 € 560 542 € 542 053 € 189 085 € N/C N/C 125 217 € 127 262 €
Net margin 9.1% 9.6% 18.7% 18.6% 8.2% N/C N/C 4.2% 4.0%

Revenue and income statement

In 2024, PHARMACIE SAINTE AURELIE achieves revenue of 1.8 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Significant drop of -55% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 573 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 219 k€, representing 12.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 166 k€, i.e. 9.1% of revenue. This profit can be retained or distributed to shareholders.

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

1 813 742 €

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

573 167 €

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

218 687 €

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

211 439 €

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

165 510 €

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

12.1%

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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 152%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

151.569%

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

34.96%

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

9.529%

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

5.331

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

5.4%

Solvency indicators evolution
PHARMACIE SAINTE AURELIE

Sector positioning

Debt ratio
151.57 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of PHARMACIE SAINTE AURELIE (151.57) 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
34.96% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average +7 pts over 3 years

In 2024, the financial autonomy of PHARMACIE SAINTE AURELIE (35.0%) 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
5.33 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average +13 pts over 3 years

In 2024, the repayment capacity of PHARMACIE SAINTE AURELIE (5.33) 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 111.24. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

111.237

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

0.595

Liquidity indicators evolution
PHARMACIE SAINTE AURELIE

Sector positioning

Liquidity ratio
111.24 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Watch -53 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE SAINTE AURELIE (111.24) 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
0.59x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

In 2024, the interest coverage of PHARMACIE SAINTE AURELIE (0.6x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 88 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

87 930 €

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

4 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

32 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

26 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

17 j

WCR and payment terms evolution
PHARMACIE SAINTE AURELIE

Positioning of PHARMACIE SAINTE AURELIE 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 SAINTE AURELIE is estimated at 1 819 923 € (range 1 274 996€ - 2 699 868€). With an EBITDA of 218 687€, the sector multiple of 9.2x is applied. 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
1274k€ 1819k€ 2699k€
1 819 923 € Range: 1 274 996€ - 2 699 868€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
218 687 € × 9.2x
Estimation 2 019 457 €
1 322 834€ - 3 139 840€
Revenue Multiple 30%
1 813 742 € × 0.64x
Estimation 1 160 222 €
972 536€ - 1 461 927€
Net Income Multiple 20%
165 510 € × 14.0x
Estimation 2 310 642 €
1 609 095€ - 3 456 853€

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 SAINTE AURELIE 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 SAINTE AURELIE

What is the revenue of PHARMACIE SAINTE AURELIE ?

The revenue of PHARMACIE SAINTE AURELIE in 2024 is 1.8 M€.

Is PHARMACIE SAINTE AURELIE profitable?

Yes, PHARMACIE SAINTE AURELIE generated a net profit of 166 k€ in 2024.

Where is the headquarters of PHARMACIE SAINTE AURELIE ?

The headquarters of PHARMACIE SAINTE AURELIE is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of PHARMACIE SAINTE AURELIE ?

The tax return of PHARMACIE SAINTE AURELIE 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 SAINTE AURELIE operate?

PHARMACIE SAINTE AURELIE 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.