PHARMACIE VOLTAIRE : revenue, balance sheet and financial ratios

PHARMACIE VOLTAIRE is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CAYENNE (97300), this company of category PME shows in 2024 a revenue of 3.6 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 VOLTAIRE (SIREN 478653850)
Indicator 2024 2023 2022 2022 2021 2020 2019 2018 2017 2016
Revenue 3 639 827 € 3 472 427 € 3 475 945 € 1 051 522 € 3 040 071 € 3 102 932 € 3 276 712 € 3 368 659 € 3 279 147 € N/C
Net income 603 085 € 342 819 € 257 878 € 92 743 € 198 336 € 112 133 € 190 997 € 14 239 € 48 479 € 133 067 €
EBITDA 779 823 € 461 224 € 363 170 € 92 476 € 231 259 € 128 347 € 229 096 € 39 673 € 82 177 € N/C
Net margin 16.6% 9.9% 7.4% 8.8% 6.5% 3.6% 5.8% 0.4% 1.5% N/C

Revenue and income statement

In 2024, PHARMACIE VOLTAIRE achieves revenue of 3.6 M€. Revenue is growing positively over 10 years (CAGR: +1.5%). Vs 2023: +5%. After deducting consumption (2.2 M€), gross margin stands at 1.4 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 780 k€, representing 21.4% of revenue. Positive scissor effect: EBITDA margin improves by +8.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 603 k€, i.e. 16.6% 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

3 639 827 €

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

1 429 462 €

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

779 823 €

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

749 792 €

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

603 085 €

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

21.4%

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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 28%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

28.195%

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

69.43%

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

16.997%

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

1.047

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

9.8%

Solvency indicators evolution
PHARMACIE VOLTAIRE

Sector positioning

Debt ratio
28.2 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good +7 pts over 3 years

In 2024, the debt ratio of PHARMACIE VOLTAIRE (28.20) 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
69.43% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent

In 2024, the financial autonomy of PHARMACIE VOLTAIRE (69.4%) 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
1.05 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Good

In 2024, the repayment capacity of PHARMACIE VOLTAIRE (1.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 586.20. 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

586.195

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

0.0

Liquidity indicators evolution
PHARMACIE VOLTAIRE

Sector positioning

Liquidity ratio
586.2 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of PHARMACIE VOLTAIRE (586.20) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

In 2024, the interest coverage of PHARMACIE VOLTAIRE (0.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 78 days of revenue, i.e. 790 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

789 879 €

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

3 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

36 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

61 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

78 j

WCR and payment terms evolution
PHARMACIE VOLTAIRE

Positioning of PHARMACIE VOLTAIRE 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 VOLTAIRE is estimated at 5 983 027 € (range 4 116 718€ - 8 997 583€). With an EBITDA of 779 823€, 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
4116k€ 5983k€ 8997k€
5 983 027 € Range: 4 116 718€ - 8 997 583€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
779 823 € × 9.2x
Estimation 7 201 247 €
4 717 137€ - 11 196 456€
Revenue Multiple 30%
3 639 827 € × 0.64x
Estimation 2 328 339 €
1 951 690€ - 2 933 804€
Net Income Multiple 20%
603 085 € × 14.0x
Estimation 8 419 512 €
5 863 215€ - 12 596 072€

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 VOLTAIRE 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 VOLTAIRE

What is the revenue of PHARMACIE VOLTAIRE ?

The revenue of PHARMACIE VOLTAIRE in 2024 is 3.6 M€.

Is PHARMACIE VOLTAIRE profitable?

Yes, PHARMACIE VOLTAIRE generated a net profit of 603 k€ in 2024.

Where is the headquarters of PHARMACIE VOLTAIRE ?

The headquarters of PHARMACIE VOLTAIRE is located in CAYENNE (97300), in the department Guyane.

Where to find the tax return of PHARMACIE VOLTAIRE ?

The tax return of PHARMACIE VOLTAIRE 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 VOLTAIRE operate?

PHARMACIE VOLTAIRE 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.