COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE : revenue, balance sheet and financial ratios

COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in ROUEN (76000), this company of category GE shows in 2024 a revenue of 8.1 Mds€. 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 - COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE (SIREN 493265284)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 071 631 120 € 4 991 810 600 € 4 691 997 179 € 4 297 740 236 € 3 947 079 231 € 3 873 637 457 € 3 757 462 629 € 3 547 389 396 € 3 500 353 004 €
Net income 36 748 596 € 26 276 322 € 46 637 079 € 27 775 418 € 18 248 236 € 16 086 878 € 19 877 829 € 18 585 561 € 19 832 493 €
EBITDA 55 079 190 € 45 205 854 € 59 441 244 € 55 170 622 € 50 600 431 € 140 156 093 € 19 571 390 € 1 591 701 € 4 443 427 €
Net margin 0.5% 0.5% 1.0% 0.6% 0.5% 0.4% 0.5% 0.5% 0.6%

Revenue and income statement

In 2024, COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE achieves revenue of 8.1 Bn€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2023, growth of +62% (5.0 Bn€ -> 8.1 Bn€). After deducting consumption (7.6 Bn€), gross margin stands at 463.2 M€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55.1 M€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36.7 M€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 071 631 120 €

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

463 240 844 €

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

55 079 190 €

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

36 208 704 €

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

36 748 596 €

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

0.7%

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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 2%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.7% 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

2.217%

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

31.859%

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

0.687%

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

0.236

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

51.8%

Solvency indicators evolution
COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE

Sector positioning

Debt ratio
2.22 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Good -19 pts over 3 years

In 2024, the debt ratio of COMPAGNIE D'EXPLOITATION ... (2.22) 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
31.86% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average +7 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE D'EXPLOITATION ... (31.9%) 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
0.24 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Average -10 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE D'EXPLOITATION ... (0.24) 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 130.10. 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 21.2x. 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

130.101

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

21.232

Liquidity indicators evolution
COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE

Sector positioning

Liquidity ratio
130.1 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Watch -50 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE D'EXPLOITATION ... (130.10) 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
21.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Excellent

In 2024, the interest coverage of COMPAGNIE D'EXPLOITATION ... (21.2x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 944.4 M€ to permanently finance. Over 2016-2024, WCR increased by +148%, 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

944 380 841 €

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

29 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

34 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

19 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

42 j

WCR and payment terms evolution
COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE

Positioning of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE 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 COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE is estimated at 541 137 860 € (range 291 122 068€ - 1 654 712 900€). With an EBITDA of 55 079 190€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2024
124 transactions
291122k€ 541137k€ 1654712k€
541 137 860 € Range: 291 122 068€ - 1 654 712 900€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
55 079 190 € × 0.7x
Estimation 38 769 423 €
18 327 688€ - 141 106 556€
Revenue Multiple 30%
8 071 631 120 € × 0.21x
Estimation 1 719 050 799 €
932 200 510€ - 5 207 033 143€
Net Income Multiple 20%
36 748 596 € × 0.8x
Estimation 30 189 547 €
11 490 359€ - 110 248 397€

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 COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE 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 COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE

What is the revenue of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE ?

The revenue of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE in 2024 is 8.1 Mds€.

Is COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE profitable?

Yes, COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE generated a net profit of 36.7 M€ in 2024.

Where is the headquarters of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE ?

The headquarters of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE ?

The tax return of COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE 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 COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE operate?

COMPAGNIE D'EXPLOITATION ET DE REPARTITION PHARMACEUTIQUE 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.