AMPHASTAR FRANCE PHARMACEUTICALS : revenue, balance sheet and financial ratios

AMPHASTAR FRANCE PHARMACEUTICALS is a French company founded 12 years ago, specialized in the sector Fabrication de produits pharmaceutiques de base. Based in ERAGNY-SUR-EPTE (60590), this company of category PME shows in 2024 a revenue of 36.9 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 - AMPHASTAR FRANCE PHARMACEUTICALS (SIREN 801531427)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 36 937 480 € 27 476 958 € 13 837 452 € 14 939 271 € 15 906 074 € 15 241 372 € 17 270 852 € 7 516 926 € 11 954 796 €
Net income -10 203 990 € -1 407 792 € -10 094 198 € -15 376 201 € -7 424 099 € -8 374 910 € -10 741 155 € -3 203 695 € -6 612 056 €
EBITDA -4 449 824 € 1 013 478 € -3 041 574 € -5 154 448 € -6 533 487 € -8 218 397 € -8 666 626 € -7 467 415 € -3 945 534 €
Net margin -27.6% -5.1% -72.9% -102.9% -46.7% -54.9% -62.2% -42.6% -55.3%

Revenue and income statement

In 2024, AMPHASTAR FRANCE PHARMACEUTICALS achieves revenue of 36.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.1%. Vs 2023, growth of +34% (27.5 M€ -> 36.9 M€). After deducting consumption (16.6 M€), gross margin stands at 20.3 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4.4 M€, representing -12.0% of revenue. Warning negative scissor effect: despite revenue change (+34%), EBITDA varies by -539%, reducing margin by 15.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10.2 M€ (-27.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

36 937 480 €

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

20 347 798 €

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

-4 449 824 €

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

-6 133 619 €

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

-10 203 990 €

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

-12.0%

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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 -446%. 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 -17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-446.012%

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

-17.21%

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

-15.904%

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

-7.252

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

53.2%

Solvency indicators evolution
AMPHASTAR FRANCE PHARMACEUTICALS

Sector positioning

Debt ratio
-446.01 2024
2022
2023
2024
Q1: 0.0
Med: 3.24
Q3: 65.34
Excellent

In 2024, the debt ratio of AMPHASTAR FRANCE PHARMACE... (-446.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-17.21% 2024
2022
2023
2024
Q1: 17.24%
Med: 45.12%
Q3: 75.14%
Watch

In 2024, the financial autonomy of AMPHASTAR FRANCE PHARMACE... (-17.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-7.25 years 2024
2022
2023
2024
Q1: -1.5 years
Med: 0.0 years
Q3: 1.31 years
Excellent +8 pts over 3 years

In 2024, the repayment capacity of AMPHASTAR FRANCE PHARMACE... (-7.25) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.49. 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

182.49

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

-202.874

Liquidity indicators evolution
AMPHASTAR FRANCE PHARMACEUTICALS

Sector positioning

Liquidity ratio
182.49 2024
2022
2023
2024
Q1: 92.26
Med: 208.82
Q3: 371.21
Average

In 2024, the liquidity ratio of AMPHASTAR FRANCE PHARMACE... (182.49) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-202.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.82x
Q3: 13.45x
Watch

In 2024, the interest coverage of AMPHASTAR FRANCE PHARMACE... (-202.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 141 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 168 days of revenue, i.e. 17.2 M€ 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

17 230 596 €

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

69 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

91 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

141 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

168 j

WCR and payment terms evolution
AMPHASTAR FRANCE PHARMACEUTICALS

Positioning of AMPHASTAR FRANCE PHARMACEUTICALS in its sector

Comparison with sector Fabrication de produits pharmaceutiques de base

Similar companies (Fabrication de produits pharmaceutiques de base)

Compare AMPHASTAR FRANCE PHARMACEUTICALS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de produits pharmaceutiques de base

Frequently asked questions about AMPHASTAR FRANCE PHARMACEUTICALS

What is the revenue of AMPHASTAR FRANCE PHARMACEUTICALS ?

The revenue of AMPHASTAR FRANCE PHARMACEUTICALS in 2024 is 36.9 M€.

Is AMPHASTAR FRANCE PHARMACEUTICALS profitable?

AMPHASTAR FRANCE PHARMACEUTICALS recorded a net loss in 2024.

Where is the headquarters of AMPHASTAR FRANCE PHARMACEUTICALS ?

The headquarters of AMPHASTAR FRANCE PHARMACEUTICALS is located in ERAGNY-SUR-EPTE (60590), in the department Oise.

Where to find the tax return of AMPHASTAR FRANCE PHARMACEUTICALS ?

The tax return of AMPHASTAR FRANCE PHARMACEUTICALS 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 AMPHASTAR FRANCE PHARMACEUTICALS operate?

AMPHASTAR FRANCE PHARMACEUTICALS operates in the sector Fabrication de produits pharmaceutiques de base (NAF code 21.10Z). See the 'Sector positioning' section above to compare the company with its competitors.