PHARMACIE SUN : revenue, balance sheet and financial ratios

PHARMACIE SUN is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COURBEVOIE (92400), this company of category PME shows in 2023 a revenue of 1.6 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 SUN (SIREN 793457953)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue 1 621 294 € 2 264 906 € 2 000 096 € 1 810 270 € 1 935 894 € 2 084 198 € N/C
Net income 584 317 € 241 930 € 170 640 € 146 911 € 145 061 € 141 400 € 148 533 €
EBITDA 174 453 € 322 120 € 240 793 € 213 453 € 209 932 € 225 275 € N/C
Net margin 36.0% 10.7% 8.5% 8.1% 7.5% 6.8% N/C

Revenue and income statement

In 2023, PHARMACIE SUN achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -4.9%). Significant drop of -28% vs 2022. After deducting consumption (1.2 M€), gross margin stands at 430 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 174 k€, representing 10.8% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -46%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 584 k€, i.e. 36.0% 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

1 621 294 €

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

429 945 €

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

174 453 €

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

174 006 €

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

584 317 €

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

10.8%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

36.571%

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

73.008%

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

-1.73%

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

-20.41

Solvency indicators evolution
PHARMACIE SUN

Sector positioning

Debt ratio
36.57 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good

In 2023, the debt ratio of PHARMACIE SUN (36.57) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
73.01% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Excellent +11 pts over 3 years

In 2023, the financial autonomy of PHARMACIE SUN (73.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-20.41 years 2023
2021
2022
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Excellent -24 pts over 3 years

In 2023, the repayment capacity of PHARMACIE SUN (-20.41) 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 33862.28. 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 3.8x. Financial charges are adequately covered by operations.

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

33862.284

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

3.806

Liquidity indicators evolution
PHARMACIE SUN

Sector positioning

Liquidity ratio
33862.28 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent +26 pts over 3 years

In 2023, the liquidity ratio of PHARMACIE SUN (33862.28) 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
3.81x 2023
2021
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good -11 pts over 3 years

In 2023, the interest coverage of PHARMACIE SUN (3.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Overall, WCR represents 453 days of revenue, i.e. 2.0 M€ 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

2 040 561 €

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

0 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

1 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

0 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

453 j

WCR and payment terms evolution
PHARMACIE SUN

Positioning of PHARMACIE SUN 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 SUN is estimated at 2 582 435 € (range 1 600 616€ - 3 460 216€). With an EBITDA of 174 453€, 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
1600k€ 2582k€ 3460k€
2 582 435 € Range: 1 600 616€ - 3 460 216€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
174 453 € × 10.0x
Estimation 1 736 839 €
1 041 933€ - 2 214 872€
Revenue Multiple 30%
1 621 294 € × 0.69x
Estimation 1 116 963 €
803 528€ - 1 381 063€
Net Income Multiple 20%
584 317 € × 11.8x
Estimation 6 894 634 €
4 192 957€ - 9 692 309€

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 SUN 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 SUN

What is the revenue of PHARMACIE SUN ?

The revenue of PHARMACIE SUN in 2023 is 1.6 M€.

Is PHARMACIE SUN profitable?

Yes, PHARMACIE SUN generated a net profit of 584 k€ in 2023.

Where is the headquarters of PHARMACIE SUN ?

The headquarters of PHARMACIE SUN is located in COURBEVOIE (92400), in the department Hauts-de-Seine.

Where to find the tax return of PHARMACIE SUN ?

The tax return of PHARMACIE SUN 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 SUN operate?

PHARMACIE SUN 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.