SNC PHARMACIE DU CHAMPS DE MARS : revenue, balance sheet and financial ratios

SNC PHARMACIE DU CHAMPS DE MARS is a French company founded 42 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75007), this company of category PME shows in 2016 a revenue of 695 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SNC PHARMACIE DU CHAMPS DE MARS (SIREN 327932109)
Indicator 2016 2014 2013
Revenue 694 674 € 726 162 € 705 767 €
Net income 335 883 € 44 381 € 30 058 €
EBITDA 33 129 € 55 264 € 42 667 €
Net margin 48.4% 6.1% 4.3%

Revenue and income statement

In 2016, SNC PHARMACIE DU CHAMPS DE MARS achieves revenue of 695 k€. Activity remains stable over the period (CAGR: -0.5%). Slight decline of -4% vs 2014. After deducting consumption (487 k€), gross margin stands at 208 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 4.8% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -40%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 336 k€, i.e. 48.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

694 674 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

207 518 €

EBITDA (2016) ?
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

33 129 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 300 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

335 883 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.8%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.332%

Financial autonomy (2016) ?
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

51.36%

Cash flow / Revenue (2016) ?
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

4.556%

Repayment capacity (2016) ?
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

7.424

Solvency indicators evolution
SNC PHARMACIE DU CHAMPS DE MARS

Sector positioning

Debt ratio
74.33 2016
2013
2014
2016
Q1: 40.51
Med: 136.03
Q3: 316.81
Good -41 pts over 3 years

In 2016, the debt ratio of SNC PHARMACIE DU CHAMPS D... (74.33) 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
51.36% 2016
2013
2014
2016
Q1: 17.97%
Med: 32.4%
Q3: 51.41%
Good +44 pts over 3 years

In 2016, the financial autonomy of SNC PHARMACIE DU CHAMPS D... (51.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
7.42 years 2016
2013
2014
2016
Q1: 2.17 years
Med: 6.32 years
Q3: 11.13 years
Average +9 pts over 3 years

In 2016, the repayment capacity of SNC PHARMACIE DU CHAMPS D... (7.42) 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 707.89. 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 16.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

707.887

Interest coverage (2016) ?
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

16.716

Liquidity indicators evolution
SNC PHARMACIE DU CHAMPS DE MARS

Sector positioning

Liquidity ratio
707.89 2016
2013
2014
2016
Q1: 113.26
Med: 156.67
Q3: 221.49
Excellent +34 pts over 3 years

In 2016, the liquidity ratio of SNC PHARMACIE DU CHAMPS D... (707.89) 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
16.72x 2016
2013
2014
2016
Q1: 4.69x
Med: 10.82x
Q3: 19.31x
Good +7 pts over 3 years

In 2016, the interest coverage of SNC PHARMACIE DU CHAMPS D... (16.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Overall, WCR represents 346 days of revenue, i.e. 668 k€ to permanently finance. Over 2013-2016, WCR increased by +547%, requiring additional financing.

Operating WCR (2016) ?
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

667 554 €

Customer credit (2016) ?
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 (2016) ?
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

39 j

Inventory turnover (2016) ?
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 (2016) ?
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

346 j

WCR and payment terms evolution
SNC PHARMACIE DU CHAMPS DE MARS

Positioning of SNC PHARMACIE DU CHAMPS DE MARS in its sector

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

Valuation estimate

Based on 1804 transactions of similar company sales (all years), the value of SNC PHARMACIE DU CHAMPS DE MARS is estimated at 1 157 839 € (range 775 522€ - 1 678 954€). With an EBITDA of 33 129€, the sector multiple of 8.9x is applied. The price/revenue ratio is 0.72x (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 2016
1804 transactions
775k€ 1157k€ 1678k€
1 157 839 € Range: 775 522€ - 1 678 954€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 129 € × 8.9x
Estimation 294 774 €
211 017€ - 441 163€
Revenue Multiple 30%
694 674 € × 0.72x
Estimation 501 901 €
381 827€ - 591 325€
Net Income Multiple 20%
335 883 € × 12.8x
Estimation 4 299 412 €
2 777 331€ - 6 404 876€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1804 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 SNC PHARMACIE DU CHAMPS DE MARS 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 SNC PHARMACIE DU CHAMPS DE MARS

What is the revenue of SNC PHARMACIE DU CHAMPS DE MARS ?

The revenue of SNC PHARMACIE DU CHAMPS DE MARS in 2016 is 695 k€.

Is SNC PHARMACIE DU CHAMPS DE MARS profitable?

Yes, SNC PHARMACIE DU CHAMPS DE MARS generated a net profit of 336 k€ in 2016.

Where is the headquarters of SNC PHARMACIE DU CHAMPS DE MARS ?

The headquarters of SNC PHARMACIE DU CHAMPS DE MARS is located in PARIS (75007), in the department Paris.

Where to find the tax return of SNC PHARMACIE DU CHAMPS DE MARS ?

The tax return of SNC PHARMACIE DU CHAMPS DE MARS 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 SNC PHARMACIE DU CHAMPS DE MARS operate?

SNC PHARMACIE DU CHAMPS DE MARS 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.