Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

APOTHIKA : revenue, balance sheet and financial ratios

APOTHIKA is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in BANDOL (83150), this company of category PME shows in 2019 a revenue of 101 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 - APOTHIKA (SIREN 432416683)
Indicator 2023 2020 2019 2018 2016
Revenue N/C N/C 100 726 € N/C N/C
Net income 27 091 € -9 713 € 1 714 489 € -43 839 € 346 185 €
EBITDA N/C N/C -22 455 € N/C N/C
Net margin N/C N/C 1702.1% N/C N/C

Revenue and income statement

In 2023, APOTHIKA generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 346 k€ -> 27 k€.

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

27 091 €

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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 9%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.193%

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

91.392%

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

17.8%

Solvency indicators evolution
APOTHIKA

Sector positioning

Debt ratio
9.19 2023
2019
2020
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Good -14 pts over 3 years

In 2023, the debt ratio of APOTHIKA (9.19) 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
91.39% 2023
2019
2020
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Excellent

In 2023, the financial autonomy of APOTHIKA (91.4%) 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
-0.76 years 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.4 years
Excellent

In 2019, the repayment capacity of APOTHIKA (-0.76) 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 496.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

496.629

Liquidity indicators evolution
APOTHIKA

Sector positioning

Liquidity ratio
496.63 2023
2019
2020
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Excellent +50 pts over 3 years

In 2023, the liquidity ratio of APOTHIKA (496.63) 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
-113.48x 2019
2019
Q1: 0.0x
Med: 0.04x
Q3: 4.37x
Average

In 2019, the interest coverage of APOTHIKA (-113.5x) 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 (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

0 €

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

0 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 and payment terms evolution
APOTHIKA

Positioning of APOTHIKA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of APOTHIKA is estimated at 89 967 € (range 18 087€ - 160 867€). 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
145 transactions
18k€ 89k€ 160k€
89 967 € Range: 18 087€ - 160 867€
NAF 5 all-time

Valuation method used

Net Income Multiple
27 091 € × 3.3x = 89 967 €
Range: 18 088€ - 160 867€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare APOTHIKA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about APOTHIKA

What is the revenue of APOTHIKA ?

The revenue of APOTHIKA in 2019 is 101 k€.

Is APOTHIKA profitable?

Yes, APOTHIKA generated a net profit of 27 k€ in 2023.

Where is the headquarters of APOTHIKA ?

The headquarters of APOTHIKA is located in BANDOL (83150), in the department Var.

Where to find the tax return of APOTHIKA ?

The tax return of APOTHIKA 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 APOTHIKA operate?

APOTHIKA operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.