CAP VITAL SANTE : revenue, balance sheet and financial ratios

CAP VITAL SANTE is a French company founded 33 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in PARIS (75017), this company of category PME shows in 2021 a revenue of 12.0 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 - CAP VITAL SANTE (SIREN 391006814)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 11 972 969 € 13 237 443 € 11 075 412 € 10 853 217 € 11 045 078 € N/C
Net income -616 150 € -2 417 620 € -2 381 263 € -2 015 469 € 162 659 € 123 449 €
EBITDA -505 718 € -1 029 590 € -720 891 € -1 193 036 € 392 605 € -8 986 433 €
Net margin -5.1% -18.3% -21.5% -18.6% 1.5% N/C

Revenue and income statement

In 2021, CAP VITAL SANTE achieves revenue of 12.0 M€. Revenue is growing positively over 6 years (CAGR: +2.0%). Slight decline of -10% vs 2020. After deducting consumption (6.5 M€), gross margin stands at 5.5 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -506 k€, representing -4.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -616 k€ (-5.1% of revenue), which will impact equity.

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

11 972 969 €

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

5 478 009 €

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

-505 718 €

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

-136 007 €

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

-616 150 €

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

-4.2%

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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 4971%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

4971.289%

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

0.56%

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

-6.475%

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

-6.042

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

52.0%

Solvency indicators evolution
CAP VITAL SANTE

Sector positioning

Debt ratio
4971.29 2021
2019
2020
2021
Q1: 0.0
Med: 8.28
Q3: 63.33
Watch

In 2021, the debt ratio of CAP VITAL SANTE (4971.29) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.56% 2021
2019
2020
2021
Q1: 16.51%
Med: 37.11%
Q3: 57.43%
Watch

In 2021, the financial autonomy of CAP VITAL SANTE (0.6%) 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
-6.04 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.79 years
Excellent

In 2021, the repayment capacity of CAP VITAL SANTE (-6.04) 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 132.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

132.556

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

-68.424

Liquidity indicators evolution
CAP VITAL SANTE

Sector positioning

Liquidity ratio
132.56 2021
2019
2020
2021
Q1: 139.0
Med: 204.34
Q3: 325.42
Watch

In 2021, the liquidity ratio of CAP VITAL SANTE (132.56) 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
-68.42x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.39x
Q3: 4.57x
Watch

In 2021, the interest coverage of CAP VITAL SANTE (-68.4x) 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: 316 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 383 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 427 days of revenue, i.e. 14.2 M€ 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

14 194 194 €

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

316 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

383 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

82 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

427 j

WCR and payment terms evolution
CAP VITAL SANTE

Positioning of CAP VITAL SANTE in its sector

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

Similar companies (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare CAP VITAL SANTE 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 CAP VITAL SANTE

What is the revenue of CAP VITAL SANTE ?

The revenue of CAP VITAL SANTE in 2021 is 12.0 M€.

Is CAP VITAL SANTE profitable?

CAP VITAL SANTE recorded a net loss in 2021.

Where is the headquarters of CAP VITAL SANTE ?

The headquarters of CAP VITAL SANTE is located in PARIS (75017), in the department Paris.

Where to find the tax return of CAP VITAL SANTE ?

The tax return of CAP VITAL SANTE 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 CAP VITAL SANTE operate?

CAP VITAL SANTE 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.