HANDI PHARM CHARENTES : revenue, balance sheet and financial ratios

HANDI PHARM CHARENTES is a French company founded 11 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in PISANY (17600), this company of category ETI shows in 2024 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-06

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).

In summary, HANDI PHARM CHARENTES is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative.

Financial history - HANDI PHARM CHARENTES (SIREN 803143858)
Indicator 2024 2023 2022 2021 2019 2018 2016
Revenue 1 011 023 € 979 052 € N/C 1 258 910 € 1 367 067 € 1 149 089 € 856 710 €
Net income -180 237 € -230 651 € -135 473 € -26 462 € -174 902 € -178 214 € -113 028 €
EBITDA -97 575 € -131 116 € N/C 97 098 € -33 136 € -62 565 € -23 396 €
Net margin -17.8% -23.6% N/C -2.1% -12.8% -15.5% -13.2%

Revenue and income statement

In 2024, HANDI PHARM CHARENTES achieves revenue of 1.0 M€. Activity remains stable over the period (CAGR: -2.1%). Vs 2023: +3%. After deducting consumption (360 k€), gross margin stands at 651 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -98 k€, representing -9.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -180 k€ (-17.8% 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

1 011 023 €

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

650 846 €

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

-97 575 €

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

-154 098 €

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

-180 237 €

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

-9.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.

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

Non significatif

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

Non significatif

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

-12.34%

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

-14.27

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

18.0%

Solvency indicators evolution
HANDI PHARM CHARENTES

Sector positioning

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.09. This ratio is more favorable than the sector median (2.0).

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

2.09

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

-88.18

Liquidity indicators evolution
HANDI PHARM CHARENTES

Sector positioning

Liquidity ratio
2.09 2024
Q1: 1.23
Med: 2.0
Q3: 3.54
Good

In 2024, the liquidity ratio of HANDI PHARM CHARENTES (2.09) 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.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 218 k€ to permanently finance. Between 2019 and 2024, WCR worsened by 17 days of revenue, signaling an increased financing need.

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

218 421 €

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

29 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

42 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

34 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

78 j

WCR and payment terms evolution
HANDI PHARM CHARENTES

Positioning of HANDI PHARM CHARENTES 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 CHARENTES is estimated at 407 329 € (range 203 246€ - 635 352€). 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
203k€ 407k€ 635k€
407 329 € Range: 203 246€ - 635 352€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 011 023 € × 0.40x = 407 330 €
Range: 203 246€ - 635 352€

Only this financial indicator is available for this company.

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 CHARENTES with other companies in the same sector:

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

Top companies in Location et location-bail d'autres biens personnels et domestiques

Largest companies by revenue in the sector Location et location-bail d'autres biens personnels et domestiques:

Top companies in Charente-Maritime

Largest companies by revenue in the department Charente-Maritime:

Voir le classement complet du département Charente-Maritime

Frequently asked questions about HANDI PHARM CHARENTES

What is the revenue of HANDI PHARM CHARENTES ?

The revenue of HANDI PHARM CHARENTES in 2024 is 1.0 M€.

Is HANDI PHARM CHARENTES profitable?

HANDI PHARM CHARENTES recorded a net loss in 2024.

Where is the headquarters of HANDI PHARM CHARENTES ?

The headquarters of HANDI PHARM CHARENTES is located in PISANY (17600), in the department Charente-Maritime.

Where to find the tax return of HANDI PHARM CHARENTES ?

The tax return of HANDI PHARM CHARENTES 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 CHARENTES operate?

HANDI PHARM CHARENTES 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.