Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

AP'PHARM : revenue, balance sheet and financial ratios

AP'PHARM is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2021 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, AP'PHARM combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - AP'PHARM (SIREN 799270889)
Indicator 2021 2019
Revenue 1 148 986 € 1 020 991 €
Net income 30 400 € 31 422 €
EBITDA 42 260 € 50 300 €
Net margin 2.6% 3.1%

Revenue and income statement

In 2021, AP'PHARM achieves revenue of 1.1 M€. After deducting consumption (819 k€), gross margin stands at 330 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 42 k€, representing 3.7% of revenue. This ratio is slightly less favorable than the sector median (4.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 148 986 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

329 661 €

EBITDA (2021) ?
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

42 260 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

38 344 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 400 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 26%. This ratio is more favorable than the sector median (26.8%). Financial autonomy (= Equity / Total assets x 100) reaches 29%. This ratio is slightly less favorable than the sector median (35.5%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.1%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.34%

Financial autonomy (2021) ?
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

29.36%

Cash flow / Revenue (2021) ?
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

2.93%

Repayment capacity (2021) ?
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

1.46

Asset age ratio (2021) ?
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

7.6%

Solvency indicators evolution
AP'PHARM

Sector positioning

Debt ratio
26.34% 2021
Q1: 0.03%
Med: 26.79%
Q3: 104.87%
Good -10 pts over 2 years

In 2021, the debt ratio of AP'PHARM (26.3%) 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
29.36% 2021
Q1: 15.19%
Med: 35.48%
Q3: 58.3%
Average

In 2021, the financial autonomy of AP'PHARM (29.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.57. This ratio is slightly less favorable than the sector median (2.1). The interest coverage ratio (= EBIT / Interest expenses) is 4.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

1.57

Interest coverage (2021) ?
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

4.9

Liquidity indicators evolution
AP'PHARM

Sector positioning

Liquidity ratio
1.57 2021
Q1: 1.33
Med: 2.09
Q3: 3.41
Average -5 pts over 2 years

In 2021, the liquidity ratio of AP'PHARM (1.57) 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.

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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 145 days of revenue, i.e. 462 k€ to permanently finance.

Operating WCR (2021) ?
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

461 915 €

Customer credit (2021) ?
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

68 j

Supplier credit (2021) ?
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

115 j

Inventory turnover (2021) ?
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

74 j

WCR in days of revenue (2021) ?
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

145 j

WCR and payment terms evolution
AP'PHARM

Positioning of AP'PHARM in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of AP'PHARM is estimated at 192 393 € (range 117 712€ - 518 168€). With an EBITDA of 42 260€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
64 tx
117k€ 192k€ 518k€
192 393 € Range: 117 712€ - 518 168€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 260 € × 2.4x
Estimation 99 932 €
49 299€ - 470 112€
Revenue Multiple 30%
1 148 986 € × 0.38x
Estimation 438 237 €
291 317€ - 705 966€
Net Income Multiple 20%
30 400 € × 1.8x
Estimation 54 780 €
28 338€ - 356 613€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare AP'PHARM with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Top companies in Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté:

Top companies in Guadeloupe

Largest companies by revenue in the department Guadeloupe:

Voir le classement complet du département Guadeloupe

Frequently asked questions about AP'PHARM

What is the revenue of AP'PHARM ?

The revenue of AP'PHARM in 2021 is 1.1 M€.

Is AP'PHARM profitable?

Yes, AP'PHARM generated a net profit of 30 k€ in 2021.

Where is the headquarters of AP'PHARM ?

The headquarters of AP'PHARM is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of AP'PHARM ?

The tax return of AP'PHARM 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 AP'PHARM operate?

AP'PHARM operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.