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SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS : revenue, balance sheet and financial ratios

SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS is a French company founded 6 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VANDŒUVRE-LES-NANCY (54500), this company of category PME shows in 2023 a revenue of 1.1 M€. 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 - SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS (SIREN 883388100)
Indicator 2023 2022
Revenue 1 118 331 € N/C
Net income 87 957 € 136 599 €
EBITDA 112 375 € N/C
Net margin 7.9% N/C

Revenue and income statement

In 2023, SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS achieves revenue of 1.1 M€. After deducting consumption (790 k€), gross margin stands at 329 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 10.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 88 k€, i.e. 7.9% 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

1 118 331 €

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

328 735 €

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

112 375 €

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

110 053 €

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

87 957 €

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

10.0%

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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 213%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

213.453%

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

29.719%

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

8.068%

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

6.583

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

50.8%

Solvency indicators evolution
SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS

Sector positioning

Debt ratio
213.45 2023
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average

In 2023, the debt ratio of SOCIETE D'EXERCICE LIBERA... (213.45) 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
29.72% 2023
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of SOCIETE D'EXERCICE LIBERA... (29.7%) 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
6.58 years 2023
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Average

In 2023, the repayment capacity of SOCIETE D'EXERCICE LIBERA... (6.58) 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 474.12. 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 3.7x. Financial charges are adequately covered by operations.

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

474.115

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

3.705

Liquidity indicators evolution
SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS

Sector positioning

Liquidity ratio
474.12 2023
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Excellent

In 2023, the liquidity ratio of SOCIETE D'EXERCICE LIBERA... (474.12) 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
3.71x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Good

In 2023, the interest coverage of SOCIETE D'EXERCICE LIBERA... (3.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 149 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

148 794 €

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

4 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

18 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

38 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

48 j

WCR and payment terms evolution
SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS

Positioning of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS is estimated at 998 103 € (range 628 093€ - 1 290 945€). With an EBITDA of 112 375€, the sector multiple of 10.0x is applied. The price/revenue ratio is 0.69x (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
220 transactions
628k€ 998k€ 1290k€
998 103 € Range: 628 093€ - 1 290 945€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
112 375 € × 10.0x
Estimation 1 118 796 €
671 168€ - 1 426 724€
Revenue Multiple 30%
1 118 331 € × 0.69x
Estimation 770 455 €
554 255€ - 952 625€
Net Income Multiple 20%
87 957 € × 11.8x
Estimation 1 037 847 €
631 164€ - 1 458 979€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS 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 SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS

What is the revenue of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS ?

The revenue of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS in 2023 is 1.1 M€.

Is SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS profitable?

Yes, SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS generated a net profit of 88 k€ in 2023.

Where is the headquarters of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS ?

The headquarters of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS is located in VANDŒUVRE-LES-NANCY (54500), in the department Meurthe-et-Moselle.

Where to find the tax return of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS ?

The tax return of SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS 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 SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS operate?

SOCIETE D'EXERCICE LIBERAL DE PHARMACIENS D'OFFICINE PHARMACIE DE BRABOIS 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.