API 2000 : revenue, balance sheet and financial ratios

API 2000 is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in BOURGES (18000), this company of category PME shows in 2022 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - API 2000 (SIREN 422485169)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 4 454 728 € 4 227 471 € 4 216 166 € 4 102 430 € 3 713 240 € 3 459 303 € 2 689 310 €
Net income 13 005 € 163 122 € 115 372 € 149 065 € 171 412 € 142 476 € 127 534 € 134 034 € 49 321 €
EBITDA N/C N/C 146 735 € 164 755 € 119 557 € 99 238 € 49 693 € 56 079 € -70 794 €
Net margin N/C N/C 2.6% 3.5% 4.1% 3.5% 3.4% 3.9% 1.8%

Revenue and income statement

In 2024, API 2000 generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 49 k€ -> 13 k€.

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

13 005 €

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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 0%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.033%

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

57.895%

Solvency indicators evolution
API 2000

Sector positioning

Debt ratio
0.03 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Good -13 pts over 3 years

In 2024, the debt ratio of API 2000 (0.03) 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
57.9% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Good

In 2024, the financial autonomy of API 2000 (57.9%) 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
0.16 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.6 years
Average

In 2022, the repayment capacity of API 2000 (0.16) 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 221.77. 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

221.768

Liquidity indicators evolution
API 2000

Sector positioning

Liquidity ratio
221.77 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Good

In 2024, the liquidity ratio of API 2000 (221.77) 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
0.0x 2022
2022
Q1: 0.0x
Med: 0.34x
Q3: 4.26x
Average

In 2022, the interest coverage of API 2000 (0.0x) 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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
API 2000

Positioning of API 2000 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of API 2000 is estimated at 10 683 € (range 4 066€ - 39 015€). 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 2024
124 transactions
4k€ 10k€ 39k€
10 683 € Range: 4 066€ - 39 015€
NAF 5 all-time

Valuation method used

Net Income Multiple
13 005 € × 0.8x = 10 684 €
Range: 4 066€ - 39 016€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) de produits pharmaceutiques)

Compare API 2000 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about API 2000

What is the revenue of API 2000 ?

The revenue of API 2000 in 2022 is 4.5 M€.

Is API 2000 profitable?

Yes, API 2000 generated a net profit of 13 k€ in 2024.

Where is the headquarters of API 2000 ?

The headquarters of API 2000 is located in BOURGES (18000), in the department Cher.

Where to find the tax return of API 2000 ?

The tax return of API 2000 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 API 2000 operate?

API 2000 operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.