BORMIOLI PHARMA FRANCE : revenue, balance sheet and financial ratios

BORMIOLI PHARMA FRANCE is a French company founded 47 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in SAINT-SULPICE-LA-POINTE (81370), this company of category ETI shows in 2024 a revenue of 25.0 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 - BORMIOLI PHARMA FRANCE (SIREN 315131904)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 978 983 € 29 350 397 € 24 299 908 € 19 829 995 € 22 913 299 € 23 118 588 € 24 105 701 € 38 273 282 € 44 249 183 €
Net income -378 019 € 402 429 € -1 174 106 € -107 773 € -441 591 € 377 109 € -117 424 € -3 840 656 € 96 587 €
EBITDA 77 184 € 1 145 303 € 172 934 € -46 830 € 746 416 € 649 278 € 938 037 € 950 113 € 1 417 982 €
Net margin -1.5% 1.4% -4.8% -0.5% -1.9% 1.6% -0.5% -10.0% 0.2%

Revenue and income statement

In 2024, BORMIOLI PHARMA FRANCE achieves revenue of 25.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.9%). Significant drop of -15% vs 2023. After deducting consumption (15.5 M€), gross margin stands at 9.5 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -93%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -378 k€ (-1.5% 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

24 978 983 €

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

9 490 222 €

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

77 184 €

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

-559 969 €

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

-378 019 €

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

0.3%

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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 33%. The balance between equity and debt is satisfactory. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

33.26%

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

2.559%

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

0.0

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

18.2%

Solvency indicators evolution
BORMIOLI PHARMA FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Excellent

In 2024, the debt ratio of BORMIOLI PHARMA FRANCE (0.00) 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
33.26% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Average

In 2024, the financial autonomy of BORMIOLI PHARMA FRANCE (33.3%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.67 years
Q3: 2.23 years
Excellent

In 2024, the repayment capacity of BORMIOLI PHARMA FRANCE (0.00) 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 126.82. 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 255.1x. Operating income very largely covers interest expenses: high safety margin.

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

126.821

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

255.133

Liquidity indicators evolution
BORMIOLI PHARMA FRANCE

Sector positioning

Liquidity ratio
126.82 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Watch

In 2024, the liquidity ratio of BORMIOLI PHARMA FRANCE (126.82) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
255.13x 2024
2022
2023
2024
Q1: 0.29x
Med: 3.95x
Q3: 10.02x
Excellent +5 pts over 3 years

In 2024, the interest coverage of BORMIOLI PHARMA FRANCE (255.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 273 days. Excellent situation: suppliers finance 200 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 297 days of revenue, i.e. 20.6 M€ to permanently finance. Over 2016-2024, WCR increased by +350%, requiring additional financing.

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

20 580 184 €

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

73 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

273 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

52 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

297 j

WCR and payment terms evolution
BORMIOLI PHARMA FRANCE

Positioning of BORMIOLI PHARMA FRANCE in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of BORMIOLI PHARMA FRANCE is estimated at 1 966 633 € (range 935 324€ - 2 699 878€). With an EBITDA of 77 184€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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 2024
76 tx
935k€ 1966k€ 2699k€
1 966 633 € Range: 935 324€ - 2 699 878€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
77 184 € × 1.3x
Estimation 97 474 €
38 881€ - 216 413€
Revenue Multiple 30%
24 978 983 € × 0.20x
Estimation 5 081 900 €
2 429 398€ - 6 838 988€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare BORMIOLI PHARMA FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about BORMIOLI PHARMA FRANCE

What is the revenue of BORMIOLI PHARMA FRANCE ?

The revenue of BORMIOLI PHARMA FRANCE in 2024 is 25.0 M€.

Is BORMIOLI PHARMA FRANCE profitable?

BORMIOLI PHARMA FRANCE recorded a net loss in 2024.

Where is the headquarters of BORMIOLI PHARMA FRANCE ?

The headquarters of BORMIOLI PHARMA FRANCE is located in SAINT-SULPICE-LA-POINTE (81370), in the department Tarn.

Where to find the tax return of BORMIOLI PHARMA FRANCE ?

The tax return of BORMIOLI PHARMA FRANCE 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 BORMIOLI PHARMA FRANCE operate?

BORMIOLI PHARMA FRANCE operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.