PHARMACIE U.S. : revenue, balance sheet and financial ratios

PHARMACIE U.S. is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BELFORT (90000), this company of category PME shows in 2024 a revenue of 2.3 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 U.S. (SIREN 898104450)
Indicator 2024 2023 2022
Revenue 2 264 397 € 2 284 112 € 4 192 799 €
Net income 128 745 € 66 702 € 263 299 €
EBITDA 201 559 € 195 624 € 377 745 €
Net margin 5.7% 2.9% 6.3%

Revenue and income statement

En 2024, PHARMACIE U.S. alcanza unos ingresos de 2.3 M€. Los ingresos disminuyen en el período 2022-2024 (TCAC: -26.5%). Ligera caída de -1% vs 2023. Tras deducir el consumo (1.6 M€), el margen bruto se sitúa en 691 k€, es decir, una tasa del 31%. El EBITDA alcanza 202 k€, representando el 8.9% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 129 k€, es decir, el 5.7% de los ingresos.

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

2 264 397 €

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

691 415 €

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

201 559 €

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

185 338 €

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

128 745 €

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

8.9%

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 310%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 21%. El equilibrio entre fondos propios y deuda es satisfactorio. La capacidad de reembolso indica que se necesitarían 11.0 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 6.3% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

310.18%

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

20.976%

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

6.326%

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

10.997

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

42.9%

Solvency indicators evolution
PHARMACIE U.S.

Sector positioning

Ratio de endeudamiento
310.18 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

En 2024, el ratio de endeudamiento de PHARMACIE U.S. (310.18) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
20.98% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Vigilar

En 2024, el autonomía financiera de PHARMACIE U.S. (21.0%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
11.0 ans 2024
2022
2023
2024
Q1: 0.52 ans
Med: 3.19 ans
Q3: 7.6 ans
Vigilar

En 2024, el capacidad de reembolso de PHARMACIE U.S. (11.0 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 147.58. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 9.6x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

147.577

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

9.596

Liquidity indicators evolution
PHARMACIE U.S.

Sector positioning

Ratio de liquidez
147.58 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average +6 pts over 3 years

En 2024, el ratio de liquidez de PHARMACIE U.S. (147.58) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
9.6x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Excelente

En 2024, el cobertura de intereses de PHARMACIE U.S. (9.6x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 56 días. Excelente situación: los proveedores financian 56 días del ciclo operativo. La rotación de existencias es de 29 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 25 días de ingresos.

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

159 980 €

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

0 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

56 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

29 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

25 j

WCR and payment terms evolution
PHARMACIE U.S.

Positioning of PHARMACIE U.S. 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 U.S. is estimated at 1 724 669 € (range 1 224 199€ - 2 532 306€). With an EBITDA of 201 559€, 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
1224k€ 1724k€ 2532k€
1 724 669 € Range: 1 224 199€ - 2 532 306€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
201 559 € × 9.2x
Estimation 1 861 289 €
1 219 227€ - 2 893 921€
Revenue Multiple 30%
2 264 397 € × 0.64x
Estimation 1 448 498 €
1 214 179€ - 1 825 168€
Net Income Multiple 20%
128 745 € × 14.0x
Estimation 1 797 375 €
1 251 664€ - 2 688 976€

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 U.S. 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 U.S.

What is the revenue of PHARMACIE U.S. ?

The revenue of PHARMACIE U.S. in 2024 is 2.3 M€.

Is PHARMACIE U.S. profitable?

Yes, PHARMACIE U.S. generated a net profit of 129 k€ in 2024.

Where is the headquarters of PHARMACIE U.S. ?

The headquarters of PHARMACIE U.S. is located in BELFORT (90000), in the department Territoire de Belfort.

Where to find the tax return of PHARMACIE U.S. ?

The tax return of PHARMACIE U.S. 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 U.S. operate?

PHARMACIE U.S. 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.