FOSUN PHARMA SAS : revenue, balance sheet and financial ratios

FOSUN PHARMA SAS is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in BELBERAUD (31450), this company of category GE shows in 2024 a revenue of 2.7 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 - FOSUN PHARMA SAS (SIREN 434077525)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 719 428 € 2 958 170 € 2 750 204 € 4 496 702 € 4 704 935 € 4 435 622 € 3 555 490 € 3 668 724 € 3 361 276 €
Net income -140 124 € 152 899 € 4 768 € 186 275 € 1 010 630 € 806 478 € 514 177 € 743 207 € 680 261 €
EBITDA 363 874 € 432 795 € 271 542 € 1 103 859 € 1 974 680 € 1 634 287 € 1 156 080 € 1 612 141 € 1 468 414 €
Net margin -5.2% 5.2% 0.2% 4.1% 21.5% 18.2% 14.5% 20.3% 20.2%

Revenue and income statement

In 2024, FOSUN PHARMA SAS achieves revenue of 2.7 M€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -8% vs 2023. After deducting consumption (473 k€), gross margin stands at 2.2 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 364 k€, representing 13.4% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -140 k€ (-5.2% of revenue), which will impact equity.

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

2 719 428 €

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

2 246 255 €

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

363 874 €

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

27 613 €

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

-140 124 €

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

13.4%

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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 3%. 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 31%. The balance between equity and debt is satisfactory.

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

2.708%

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

30.576%

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

-5.21%

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

-1.184

Solvency indicators evolution
FOSUN PHARMA SAS

Sector positioning

Debt ratio
2.71 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Good +16 pts over 3 years

In 2024, the debt ratio of FOSUN PHARMA SAS (2.71) 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
30.58% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average -34 pts over 3 years

In 2024, the financial autonomy of FOSUN PHARMA SAS (30.6%) 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
-1.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent -30 pts over 3 years

In 2024, the repayment capacity of FOSUN PHARMA SAS (-1.18) 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 118.17. 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

118.166

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
FOSUN PHARMA SAS

Sector positioning

Liquidity ratio
118.17 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Watch -24 pts over 3 years

In 2024, the liquidity ratio of FOSUN PHARMA SAS (118.17) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average

In 2024, the interest coverage of FOSUN PHARMA SAS (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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 284 days. Excellent situation: suppliers finance 226 days of the operating cycle (retail model). Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-1084 days): operations structurally generate cash. Notable WCR improvement over the period (-1151%), 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

-8 190 863 €

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

58 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

284 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

95 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

-1084 j

WCR and payment terms evolution
FOSUN PHARMA SAS

Positioning of FOSUN PHARMA 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 FOSUN PHARMA SAS is estimated at 377 266 € (range 193 450€ - 1 240 493€). With an EBITDA of 363 874€, 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
193k€ 377k€ 1240k€
377 266 € Range: 193 450€ - 1 240 493€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
363 874 € × 0.7x
Estimation 256 126 €
121 080€ - 932 203€
Revenue Multiple 30%
2 719 428 € × 0.21x
Estimation 579 169 €
314 069€ - 1 754 311€

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 FOSUN PHARMA 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 FOSUN PHARMA SAS

What is the revenue of FOSUN PHARMA SAS ?

The revenue of FOSUN PHARMA SAS in 2024 is 2.7 M€.

Is FOSUN PHARMA SAS profitable?

FOSUN PHARMA SAS recorded a net loss in 2024.

Where is the headquarters of FOSUN PHARMA SAS ?

The headquarters of FOSUN PHARMA SAS is located in BELBERAUD (31450), in the department Haute-Garonne.

Where to find the tax return of FOSUN PHARMA SAS ?

The tax return of FOSUN PHARMA 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 FOSUN PHARMA SAS operate?

FOSUN PHARMA 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.