COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE : revenue, balance sheet and financial ratios
COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE is a French company
founded 16 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques.
Based in MONTPELLIER (34000),
this company of category PME
shows in 2024 a revenue of 847 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE (SIREN 520097452)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
847 389 €
941 956 €
1 185 683 €
1 035 591 €
1 320 099 €
674 345 €
815 428 €
913 056 €
932 924 €
Net income
462 806 €
473 070 €
316 695 €
302 296 €
320 704 €
337 792 €
407 360 €
477 490 €
547 472 €
EBITDA
403 189 €
469 587 €
169 116 €
382 017 €
372 931 €
358 611 €
437 357 €
536 117 €
642 660 €
Net margin
54.6%
50.2%
26.7%
29.2%
24.3%
50.1%
50.0%
52.3%
58.7%
Revenue and income statement
In 2024, COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE achieves revenue of 847 k€. Activity remains stable over the period (CAGR: -1.2%). Significant drop of -10% vs 2023. After deducting consumption (11 k€), gross margin stands at 837 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 403 k€, representing 47.6% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -14%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 463 k€, i.e. 54.6% 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
847 389 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
836 632 €
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
403 189 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
426 606 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
462 806 €
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
47.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 54.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
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
91.9%
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
54.677%
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
Solvency indicators evolution COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.07
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Financial autonomy
90.443
91.11
88.324
93.095
76.189
90.233
92.298
90.473
91.9
Repayment capacity
0.002
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
59.256%
53.103%
50.09%
50.111%
28.225%
36.922%
-2.94%
51.941%
54.677%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Excellent
In 2024, the debt ratio of COOPERATIVE D'ACHATS DES ... (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
91.9%2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Excellent+18 pts over 3 years
In 2024, the financial autonomy of COOPERATIVE D'ACHATS DES ... (91.9%) 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
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent
In 2024, the repayment capacity of COOPERATIVE D'ACHATS DES ... (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 1213.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
1213.19
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
0.0
Liquidity indicators evolution COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
1045.304
1122.039
1099.745
1425.466
415.192
1036.284
1280.601
1038.203
1213.19
Interest coverage
0.073
0.012
0.0
0.0
0.0
2.821
2.537
2.67
0.0
Sector positioning
Liquidity ratio
1213.192024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Excellent
In 2024, the liquidity ratio of COOPERATIVE D'ACHATS DES ... (1213.19) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average-39 pts over 3 years
In 2024, the interest coverage of COOPERATIVE D'ACHATS DES ... (0.0x) 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. Average customer payment term: 205 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 154 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 222 days of revenue, i.e. 523 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.
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
523 263 €
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
205 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
51 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
0 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
222 j
WCR and payment terms evolution COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
662 926 €
515 174 €
441 522 €
414 871 €
727 810 €
600 446 €
529 870 €
557 968 €
523 263 €
Inventory turnover (days)
0
0
0
0
71
82
3
2
0
Customer payment term (days)
217
212
223
215
119
180
167
29
205
Supplier payment term (days)
50
32
37
51
0
34
11
59
51
Positioning of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE 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 COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE is estimated at
272 081 €
(range 125 382€ - 958 148€).
With an EBITDA of 403 189€, 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 value2024
124 transactions
125k€272k€958k€
272 081 €Range: 125 382€ - 958 148€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
403 189 €×0.7x
Estimation283 799 €
134 162€ - 1 032 924€
Revenue Multiple30%
847 389 €×0.21x
Estimation180 472 €
97 866€ - 546 653€
Net Income Multiple20%
462 806 €×0.8x
Estimation380 202 €
144 708€ - 1 388 451€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE with other companies in the same sector:
Frequently asked questions about COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE
What is the revenue of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE ?
The revenue of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE in 2024 is 847 k€.
Is COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE profitable?
Yes, COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE generated a net profit of 463 k€ in 2024.
Where is the headquarters of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE ?
The headquarters of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE is located in MONTPELLIER (34000), in the department Herault.
Where to find the tax return of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE ?
The tax return of COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE 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 COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE operate?
COOPERATIVE D'ACHATS DES PHARMACIENS DE MEDITERRANEE 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.
Item evolution
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