SARL DES DROGUERIES DU CENTRE : revenue, balance sheet and financial ratios

SARL DES DROGUERIES DU CENTRE is a French company founded 69 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ANDREZIEUX-BOUTHEON (42160), this company of category PME shows in 2023 a revenue of 290 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL DES DROGUERIES DU CENTRE (SIREN 574502035)
Indicator 2023 2022 2021 2020 2019 2018 2017 2017
Revenue 289 643 € 278 282 € 259 637 € N/C N/C N/C N/C N/C
Net income 122 313 € 107 494 € 81 429 € 84 546 € 50 072 € 44 455 € 29 595 € 36 027 €
EBITDA 168 171 € 156 408 € 128 261 € -117 670 € -118 327 € -119 016 € -88 904 € -107 564 €
Net margin 42.2% 38.6% 31.4% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, SARL DES DROGUERIES DU CENTRE achieves revenue of 290 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2022: +4%. After deducting consumption (0 €), gross margin stands at 290 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 168 k€, representing 58.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 122 k€, i.e. 42.2% 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

289 643 €

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

289 643 €

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

168 171 €

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

156 725 €

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

122 313 €

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

58.1%

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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 24%. 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 79%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 47.2% 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 (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

23.947%

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

79.168%

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

47.24%

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

0.507

Asset age ratio (2023) ?
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

16.7%

Solvency indicators evolution
SARL DES DROGUERIES DU CENTRE

Sector positioning

Debt ratio
23.95 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average

In 2023, the debt ratio of SARL DES DROGUERIES DU CE... (23.95) 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
79.17% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Excellent +10 pts over 3 years

In 2023, the financial autonomy of SARL DES DROGUERIES DU CE... (79.2%) 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
0.51 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of SARL DES DROGUERIES DU CE... (0.51) 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 1544.67. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1544.667

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

0.42

Liquidity indicators evolution
SARL DES DROGUERIES DU CENTRE

Sector positioning

Liquidity ratio
1544.67 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Excellent +6 pts over 3 years

In 2023, the liquidity ratio of SARL DES DROGUERIES DU CE... (1544.67) 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
0.42x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good

In 2023, the interest coverage of SARL DES DROGUERIES DU CE... (0.4x) 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: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 19 days of revenue, i.e. 15 k€ 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

15 221 €

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

7 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

19 j

WCR and payment terms evolution
SARL DES DROGUERIES DU CENTRE

Positioning of SARL DES DROGUERIES DU CENTRE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SARL DES DROGUERIES DU CENTRE is estimated at 616 443 € (range 180 998€ - 1 066 303€). With an EBITDA of 168 171€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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
215 transactions
180k€ 616k€ 1066k€
616 443 € Range: 180 998€ - 1 066 303€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
168 171 € × 5.2x
Estimation 866 677 €
219 886€ - 1 392 604€
Revenue Multiple 30%
289 643 € × 0.51x
Estimation 147 897 €
67 344€ - 338 344€
Net Income Multiple 20%
122 313 € × 5.7x
Estimation 693 680 €
254 264€ - 1 342 491€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL DES DROGUERIES DU CENTRE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL DES DROGUERIES DU CENTRE

What is the revenue of SARL DES DROGUERIES DU CENTRE ?

The revenue of SARL DES DROGUERIES DU CENTRE in 2023 is 290 k€.

Is SARL DES DROGUERIES DU CENTRE profitable?

Yes, SARL DES DROGUERIES DU CENTRE generated a net profit of 122 k€ in 2023.

Where is the headquarters of SARL DES DROGUERIES DU CENTRE ?

The headquarters of SARL DES DROGUERIES DU CENTRE is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of SARL DES DROGUERIES DU CENTRE ?

The tax return of SARL DES DROGUERIES DU CENTRE 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 SARL DES DROGUERIES DU CENTRE operate?

SARL DES DROGUERIES DU CENTRE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.