PHRMACIE GIRARD-DUGAMIN : revenue, balance sheet and financial ratios

PHRMACIE GIRARD-DUGAMIN is a French company founded 8 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LAMENTIN (97129), this company of category PME shows in 2022 a revenue of 5.1 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 - PHRMACIE GIRARD-DUGAMIN (SIREN 828473645)
Indicator 2025 2024 2022 2021 2020 2019 2018
Revenue N/C N/C 5 077 859 € 4 711 938 € 4 568 563 € 4 018 717 € 3 576 221 €
Net income -303 849 € -64 620 € 749 903 € 497 943 € 410 883 € 410 545 € 365 795 €
EBITDA N/C N/C 1 089 642 € 942 187 € 972 595 € 690 148 € 618 728 €
Net margin N/C N/C 14.8% 10.6% 9.0% 10.2% 10.2%

Revenue and income statement

In 2025, PHRMACIE GIRARD-DUGAMIN records a net loss of 304 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-303 849 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.666%

Financial autonomy (2025) ?
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

38.901%

Asset age ratio (2025) ?
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

16.2%

Solvency indicators evolution
PHRMACIE GIRARD-DUGAMIN

Sector positioning

Debt ratio
41.67 2025
2022
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Good

In 2025, the debt ratio of PHRMACIE GIRARD-DUGAMIN (41.67) 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
38.9% 2025
2022
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average -25 pts over 3 years

In 2025, the financial autonomy of PHRMACIE GIRARD-DUGAMIN (38.9%) 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
3.36 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good

In 2022, the repayment capacity of PHRMACIE GIRARD-DUGAMIN (3.36) 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 212.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

212.301

Liquidity indicators evolution
PHRMACIE GIRARD-DUGAMIN

Sector positioning

Liquidity ratio
212.3 2025
2022
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good +9 pts over 3 years

In 2025, the liquidity ratio of PHRMACIE GIRARD-DUGAMIN (212.30) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.98x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of PHRMACIE GIRARD-DUGAMIN (2.0x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
PHRMACIE GIRARD-DUGAMIN

Positioning of PHRMACIE GIRARD-DUGAMIN in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare PHRMACIE GIRARD-DUGAMIN 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 PHRMACIE GIRARD-DUGAMIN

What is the revenue of PHRMACIE GIRARD-DUGAMIN ?

The revenue of PHRMACIE GIRARD-DUGAMIN in 2022 is 5.1 M€.

Is PHRMACIE GIRARD-DUGAMIN profitable?

PHRMACIE GIRARD-DUGAMIN recorded a net loss in 2025.

Where is the headquarters of PHRMACIE GIRARD-DUGAMIN ?

The headquarters of PHRMACIE GIRARD-DUGAMIN is located in LAMENTIN (97129), in the department Guadeloupe.

Where to find the tax return of PHRMACIE GIRARD-DUGAMIN ?

The tax return of PHRMACIE GIRARD-DUGAMIN 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 PHRMACIE GIRARD-DUGAMIN operate?

PHRMACIE GIRARD-DUGAMIN 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.