EURL PHARMACIE BADJI : revenue, balance sheet and financial ratios

EURL PHARMACIE BADJI is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in APATOU (97317), this company of category PME shows in 2022 a revenue of 902 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - EURL PHARMACIE BADJI (SIREN 534657416)
Indicator 2022 2021 2020 2017
Revenue 901 715 € 835 824 € 1 010 477 € 779 862 €
Net income 281 371 € 133 150 € 273 551 € 145 381 €
EBITDA 326 979 € 137 611 € 271 519 € 156 230 €
Net margin 31.2% 15.9% 27.1% 18.6%

Revenue and income statement

In 2022, EURL PHARMACIE BADJI achieves revenue of 902 k€. Revenue is growing positively over 4 years (CAGR: +2.9%). Vs 2021: +8%. After deducting consumption (503 k€), gross margin stands at 399 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 327 k€, representing 36.3% of revenue. Positive scissor effect: EBITDA margin improves by +19.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 281 k€, i.e. 31.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

901 715 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

399 063 €

EBITDA (2022) ?
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

326 979 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

281 293 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

281 371 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

36.3%

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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 23%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 31.2% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.127%

Financial autonomy (2022) ?
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

68.455%

Cash flow / Revenue (2022) ?
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

31.199%

Repayment capacity (2022) ?
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

0.376

Solvency indicators evolution
EURL PHARMACIE BADJI

Sector positioning

Debt ratio
23.13 2022
2020
2021
2022
Q1: 24.51
Med: 74.73
Q3: 182.48
Excellent

In 2022, the debt ratio of EURL PHARMACIE BADJI (23.13) 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
68.45% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.62%
Excellent

In 2022, the financial autonomy of EURL PHARMACIE BADJI (68.5%) 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
0.38 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of EURL PHARMACIE BADJI (0.38) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

0.0

Interest coverage (2022) ?
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

0.262

Liquidity indicators evolution
EURL PHARMACIE BADJI

Sector positioning

Liquidity ratio
0.0 2022
2020
2021
2022
Q1: 145.16
Med: 199.46
Q3: 274.98
Watch -73 pts over 3 years

In 2022, the liquidity ratio of EURL PHARMACIE BADJI (0.00) 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
0.26x 2022
2020
2021
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of EURL PHARMACIE BADJI (0.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-123%), freeing up cash.

Operating WCR (2022) ?
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

-14 301 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

56 j

Inventory turnover (2022) ?
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 (2022) ?
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

-6 j

WCR and payment terms evolution
EURL PHARMACIE BADJI

Positioning of EURL PHARMACIE BADJI in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of EURL PHARMACIE BADJI is estimated at 2 407 187 € (range 1 750 754€ - 3 576 553€). With an EBITDA of 326 979€, the sector multiple of 9.3x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2022
215 transactions
1750k€ 2407k€ 3576k€
2 407 187 € Range: 1 750 754€ - 3 576 553€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
326 979 € × 9.3x
Estimation 3 052 105 €
2 252 793€ - 4 626 861€
Revenue Multiple 30%
901 715 € × 0.81x
Estimation 729 948 €
597 537€ - 900 064€
Net Income Multiple 20%
281 371 € × 11.8x
Estimation 3 310 754 €
2 225 485€ - 4 965 517€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 détail de produits pharmaceutiques en magasin spécialisé)

Compare EURL PHARMACIE BADJI with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about EURL PHARMACIE BADJI

What is the revenue of EURL PHARMACIE BADJI ?

The revenue of EURL PHARMACIE BADJI in 2022 is 902 k€.

Is EURL PHARMACIE BADJI profitable?

Yes, EURL PHARMACIE BADJI generated a net profit of 281 k€ in 2022.

Where is the headquarters of EURL PHARMACIE BADJI ?

The headquarters of EURL PHARMACIE BADJI is located in APATOU (97317), in the department Guyane.

Where to find the tax return of EURL PHARMACIE BADJI ?

The tax return of EURL PHARMACIE BADJI 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 EURL PHARMACIE BADJI operate?

EURL PHARMACIE BADJI operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.