DELPHARM BRETIGNY : revenue, balance sheet and financial ratios

DELPHARM BRETIGNY is a French company founded 31 years ago, specialized in the sector Fabrication de préparations pharmaceutiques. Based in BRETIGNY-SUR-ORGE (91220), this company of category ETI shows in 2025 a revenue of 19.6 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 - DELPHARM BRETIGNY (SIREN 397710690)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 579 908 € 24 699 354 € 23 889 776 € 19 837 701 € 20 997 402 € 21 835 155 € 21 197 706 € 21 807 171 € 21 257 982 € 22 197 881 €
Net income -1 483 267 € 1 547 537 € 1 823 018 € 996 504 € 2 031 455 € 1 362 487 € 934 702 € 1 741 721 € 1 413 221 € 1 715 392 €
EBITDA 503 359 € 3 826 909 € 3 720 000 € 3 244 248 € 4 422 306 € 3 795 229 € 3 353 350 € 3 685 016 € 3 179 446 € 3 642 289 €
Net margin -7.6% 6.3% 7.6% 5.0% 9.7% 6.2% 4.4% 8.0% 6.6% 7.7%

Revenue and income statement

In 2025, DELPHARM BRETIGNY achieves revenue of 19.6 M€. Activity remains stable over the period (CAGR: -1.4%). Significant drop of -21% vs 2024. After deducting consumption (5.2 M€), gross margin stands at 14.4 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 503 k€, representing 2.6% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -87%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.5 M€ (-7.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 579 908 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 389 641 €

EBITDA (2025) ?
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

503 359 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 286 087 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 483 267 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.6%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

85.943%

Financial autonomy (2025) ?
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

33.22%

Cash flow / Revenue (2025) ?
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

2.334%

Repayment capacity (2025) ?
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

12.025

Asset age ratio (2025) ?
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

29.7%

Solvency indicators evolution
DELPHARM BRETIGNY

Sector positioning

Debt ratio
85.94 2025
2023
2024
2025
Q1: 7.89
Med: 31.01
Q3: 68.48
Watch +7 pts over 3 years

In 2025, the debt ratio of DELPHARM BRETIGNY (85.94) 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
33.22% 2025
2023
2024
2025
Q1: 23.85%
Med: 33.22%
Q3: 56.75%
Good +7 pts over 3 years

In 2025, the financial autonomy of DELPHARM BRETIGNY (33.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
12.03 years 2025
2023
2024
2025
Q1: -0.13 years
Med: 0.54 years
Q3: 2.04 years
Watch

In 2025, the repayment capacity of DELPHARM BRETIGNY (12.03) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 157.10. 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 71.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

157.1

Interest coverage (2025) ?
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

71.417

Liquidity indicators evolution
DELPHARM BRETIGNY

Sector positioning

Liquidity ratio
157.1 2025
2023
2024
2025
Q1: 110.11
Med: 156.23
Q3: 232.79
Good

In 2025, the liquidity ratio of DELPHARM BRETIGNY (157.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
71.42x 2025
2023
2024
2025
Q1: 0.01x
Med: 8.03x
Q3: 16.51x
Excellent +19 pts over 3 years

In 2025, the interest coverage of DELPHARM BRETIGNY (71.4x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 118 days of revenue, i.e. 6.4 M€ to permanently finance. Over 2016-2025, WCR increased by +42%, requiring additional financing.

Operating WCR (2025) ?
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

6 402 630 €

Customer credit (2025) ?
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

66 j

Supplier credit (2025) ?
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 (2025) ?
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 (2025) ?
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

118 j

WCR and payment terms evolution
DELPHARM BRETIGNY

Positioning of DELPHARM BRETIGNY in its sector

Comparison with sector Fabrication de préparations pharmaceutiques

Similar companies (Fabrication de préparations pharmaceutiques)

Compare DELPHARM BRETIGNY with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de préparations pharmaceutiques

Frequently asked questions about DELPHARM BRETIGNY

What is the revenue of DELPHARM BRETIGNY ?

The revenue of DELPHARM BRETIGNY in 2025 is 19.6 M€.

Is DELPHARM BRETIGNY profitable?

DELPHARM BRETIGNY recorded a net loss in 2025.

Where is the headquarters of DELPHARM BRETIGNY ?

The headquarters of DELPHARM BRETIGNY is located in BRETIGNY-SUR-ORGE (91220), in the department Essonne.

Where to find the tax return of DELPHARM BRETIGNY ?

The tax return of DELPHARM BRETIGNY 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 DELPHARM BRETIGNY operate?

DELPHARM BRETIGNY operates in the sector Fabrication de préparations pharmaceutiques (NAF code 21.20Z). See the 'Sector positioning' section above to compare the company with its competitors.