EISAI SAS : revenue, balance sheet and financial ratios

EISAI SAS is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in PUTEAUX (92800), this company of category ETI shows in 2025 a revenue of 92.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - EISAI SAS (SIREN 403459639)
Indicator 2025 2024 2023 2022 2021 2020 2020 2019 2018 2017
Revenue 92 760 256 € 92 100 830 € 85 508 707 € 75 862 416 € 82 578 456 € 84 846 406 € 84 846 406 € 79 095 379 € 75 422 962 € 72 285 044 €
Net income 6 658 877 € 43 608 002 € 6 229 025 € 6 336 460 € 6 536 628 € 6 270 921 € 6 270 921 € 6 248 830 € 7 053 527 € 6 616 167 €
EBITDA 8 988 358 € 8 902 483 € 9 953 198 € 10 113 833 € 13 267 608 € 12 880 698 € 12 880 698 € 12 582 594 € 12 634 779 € 14 704 330 €
Net margin 7.2% 47.3% 7.3% 8.4% 7.9% 7.4% 7.4% 7.9% 9.4% 9.2%

Revenue and income statement

In 2025, EISAI SAS achieves revenue of 92.8 M€. Revenue is growing positively over 10 years (CAGR: +3.2%). Vs 2024: +1%. After deducting consumption (31.3 M€), gross margin stands at 61.4 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9.0 M€, representing 9.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.7 M€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.

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

92 760 256 €

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

61 438 745 €

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

8 988 358 €

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

4 298 662 €

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

6 658 877 €

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

9.7%

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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 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 36%. The balance between equity and debt is satisfactory. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.001%

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

36.362%

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

5.372%

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

0.0

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

52.7%

Solvency indicators evolution
EISAI SAS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Excellent

In 2025, the debt ratio of EISAI SAS (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
36.36% 2025
2023
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Average -14 pts over 3 years

In 2025, the financial autonomy of EISAI SAS (36.4%) 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 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Excellent

In 2025, the repayment capacity of EISAI SAS (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 166.17. 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 2.6x. Financial charges are adequately covered by operations.

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

166.172

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

2.604

Liquidity indicators evolution
EISAI SAS

Sector positioning

Liquidity ratio
166.17 2025
2023
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Average -9 pts over 3 years

In 2025, the liquidity ratio of EISAI SAS (166.17) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.6x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.36x
Q3: 5.44x
Good

In 2025, the interest coverage of EISAI SAS (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 142 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 167 days of revenue, i.e. 43.0 M€ to permanently finance.

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

42 983 247 €

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

39 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

142 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

35 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

167 j

WCR and payment terms evolution
EISAI SAS

Positioning of EISAI SAS 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 EISAI SAS is estimated at 10 184 128 € (range 5 125 749€ - 33 460 965€). With an EBITDA of 8 988 358€, 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 2025
124 transactions
5125k€ 10184k€ 33460k€
10 184 128 € Range: 5 125 749€ - 33 460 965€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 988 358 € × 0.7x
Estimation 6 326 772 €
2 990 890€ - 23 027 140€
Revenue Multiple 30%
92 760 256 € × 0.21x
Estimation 19 755 560 €
10 712 972€ - 59 839 916€
Net Income Multiple 20%
6 658 877 € × 0.8x
Estimation 5 470 372 €
2 082 063€ - 19 977 104€

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 EISAI SAS 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 EISAI SAS

What is the revenue of EISAI SAS ?

The revenue of EISAI SAS in 2025 is 92.8 M€.

Is EISAI SAS profitable?

Yes, EISAI SAS generated a net profit of 6.7 M€ in 2025.

Where is the headquarters of EISAI SAS ?

The headquarters of EISAI SAS is located in PUTEAUX (92800), in the department Hauts-de-Seine.

Where to find the tax return of EISAI SAS ?

The tax return of EISAI SAS 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 EISAI SAS operate?

EISAI SAS 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.