HANDI PHARM ATLANTIQUE : revenue, balance sheet and financial ratios

HANDI PHARM ATLANTIQUE is a French company founded 19 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in HAUTE-GOULAINE (44115), this company of category ETI shows in 2024 a revenue of 2.3 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 - HANDI PHARM ATLANTIQUE (SIREN 491946240)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 2 332 545 € 2 409 576 € N/C N/C 2 825 146 € 2 666 460 € 2 376 552 € 2 194 811 €
Net income -62 854 € -79 794 € 44 061 € 131 916 € 78 283 € 33 012 € 47 832 € 34 754 €
EBITDA 102 328 € 192 172 € N/C N/C 404 531 € 306 274 € 297 697 € 280 865 €
Net margin -2.7% -3.3% N/C N/C 2.8% 1.2% 2.0% 1.6%

Revenue and income statement

In 2024, HANDI PHARM ATLANTIQUE achieves revenue of 2.3 M€. Revenue is growing positively over 8 years (CAGR: +0.8%). Slight decline of -3% vs 2023. After deducting consumption (706 k€), gross margin stands at 1.6 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -47%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -63 k€ (-2.7% 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

2 332 545 €

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

1 626 229 €

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

102 328 €

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

-61 037 €

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

-62 854 €

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

4.4%

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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 30095%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

30094.822%

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

0.229%

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

4.26%

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

7.482

Asset age ratio (2024) ?
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

15.2%

Solvency indicators evolution
HANDI PHARM ATLANTIQUE

Sector positioning

Debt ratio
30094.82 2024
2022
2023
2024
Q1: 0.0
Med: 9.81
Q3: 79.47
Watch +22 pts over 3 years

In 2024, the debt ratio of HANDI PHARM ATLANTIQUE (30094.82) 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
0.23% 2024
2022
2023
2024
Q1: 5.79%
Med: 33.76%
Q3: 60.35%
Average

In 2024, the financial autonomy of HANDI PHARM ATLANTIQUE (0.2%) 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
7.48 years 2024
2023
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 1.57 years
Average

In 2024, the repayment capacity of HANDI PHARM ATLANTIQUE (7.48) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 177.91. 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 20.4x. Operating income very largely covers interest expenses: high safety margin.

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

177.911

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

20.408

Liquidity indicators evolution
HANDI PHARM ATLANTIQUE

Sector positioning

Liquidity ratio
177.91 2024
2022
2023
2024
Q1: 106.8
Med: 176.44
Q3: 303.96
Good -7 pts over 3 years

In 2024, the liquidity ratio of HANDI PHARM ATLANTIQUE (177.91) 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
20.41x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent

In 2024, the interest coverage of HANDI PHARM ATLANTIQUE (20.4x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 370 k€ to permanently finance.

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

370 198 €

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

30 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

43 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

27 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

57 j

WCR and payment terms evolution
HANDI PHARM ATLANTIQUE

Positioning of HANDI PHARM ATLANTIQUE in its sector

Comparison with sector Location et location-bail d'autres biens personnels et domestiques

Valuation estimate

Based on 69 transactions of similar company sales (all years), the value of HANDI PHARM ATLANTIQUE is estimated at 666 785 € (range 310 784€ - 1 228 316€). With an EBITDA of 102 328€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.40x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
310k€ 666k€ 1228k€
666 785 € Range: 310 784€ - 1 228 316€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
102 328 € × 4.9x
Estimation 503 004 €
215 909€ - 1 085 810€
Revenue Multiple 30%
2 332 545 € × 0.40x
Estimation 939 756 €
468 912€ - 1 465 829€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Location et location-bail d'autres biens personnels et domestiques)

Compare HANDI PHARM ATLANTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres biens personnels et domestiques

Frequently asked questions about HANDI PHARM ATLANTIQUE

What is the revenue of HANDI PHARM ATLANTIQUE ?

The revenue of HANDI PHARM ATLANTIQUE in 2024 is 2.3 M€.

Is HANDI PHARM ATLANTIQUE profitable?

HANDI PHARM ATLANTIQUE recorded a net loss in 2024.

Where is the headquarters of HANDI PHARM ATLANTIQUE ?

The headquarters of HANDI PHARM ATLANTIQUE is located in HAUTE-GOULAINE (44115), in the department Loire-Atlantique.

Where to find the tax return of HANDI PHARM ATLANTIQUE ?

The tax return of HANDI PHARM ATLANTIQUE 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 HANDI PHARM ATLANTIQUE operate?

HANDI PHARM ATLANTIQUE operates in the sector Location et location-bail d'autres biens personnels et domestiques (NAF code 77.29Z). See the 'Sector positioning' section above to compare the company with its competitors.