HANDI PHARM PYRENEES : revenue, balance sheet and financial ratios

HANDI PHARM PYRENEES is a French company founded 20 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in POEY-DE-LESCAR (64230), this company of category ETI shows in 2024 a revenue of 1.6 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 PYRENEES (SIREN 484306139)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 575 915 € 1 620 086 € N/C N/C N/C 1 602 096 € 1 317 700 € 1 555 115 € 1 180 812 €
Net income -40 € -44 121 € -1 360 € 24 479 € 26 932 € -6 572 € 77 732 € 100 547 € 67 885 €
EBITDA 181 116 € 120 859 € N/C N/C N/C 107 649 € 185 721 € 215 126 € 149 755 €
Net margin -0.0% -2.7% N/C N/C N/C -0.4% 5.9% 6.5% 5.7%

Revenue and income statement

In 2024, HANDI PHARM PYRENEES achieves revenue of 1.6 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Slight decline of -3% vs 2023. After deducting consumption (447 k€), gross margin stands at 1.1 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 181 k€, representing 11.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -40 € (-0.0% 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

1 575 915 €

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

1 129 337 €

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

181 116 €

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

8 654 €

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

-40 €

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

11.5%

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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 280%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.0% 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 (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

279.518%

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

19.153%

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

10.987%

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

2.421

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

27.9%

Solvency indicators evolution
HANDI PHARM PYRENEES

Sector positioning

Debt ratio
279.52 2024
2022
2023
2024
Q1: 0.0
Med: 9.81
Q3: 79.47
Watch

In 2024, the debt ratio of HANDI PHARM PYRENEES (279.52) 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
19.15% 2024
2022
2023
2024
Q1: 5.79%
Med: 33.76%
Q3: 60.35%
Average

In 2024, the financial autonomy of HANDI PHARM PYRENEES (19.1%) 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
2.42 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 PYRENEES (2.42) 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 177.45. 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 4.6x. Financial charges are adequately covered by operations.

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

177.453

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

4.649

Liquidity indicators evolution
HANDI PHARM PYRENEES

Sector positioning

Liquidity ratio
177.45 2024
2022
2023
2024
Q1: 106.8
Med: 176.44
Q3: 303.96
Good -6 pts over 3 years

In 2024, the liquidity ratio of HANDI PHARM PYRENEES (177.45) 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
4.65x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent

In 2024, the interest coverage of HANDI PHARM PYRENEES (4.7x) 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: 45 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 234 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

234 134 €

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

45 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

18 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

53 j

WCR and payment terms evolution
HANDI PHARM PYRENEES

Positioning of HANDI PHARM PYRENEES 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 PYRENEES is estimated at 794 528 € (range 357 645€ - 1 572 525€). With an EBITDA of 181 116€, 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
357k€ 794k€ 1572k€
794 528 € Range: 357 645€ - 1 572 525€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
181 116 € × 4.9x
Estimation 890 294 €
382 149€ - 1 921 834€
Revenue Multiple 30%
1 575 915 € × 0.40x
Estimation 634 918 €
316 807€ - 990 344€

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 PYRENEES 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 PYRENEES

What is the revenue of HANDI PHARM PYRENEES ?

The revenue of HANDI PHARM PYRENEES in 2024 is 1.6 M€.

Is HANDI PHARM PYRENEES profitable?

HANDI PHARM PYRENEES recorded a net loss in 2024.

Where is the headquarters of HANDI PHARM PYRENEES ?

The headquarters of HANDI PHARM PYRENEES is located in POEY-DE-LESCAR (64230), in the department Pyrenees-Atlantiques.

Where to find the tax return of HANDI PHARM PYRENEES ?

The tax return of HANDI PHARM PYRENEES 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 PYRENEES operate?

HANDI PHARM PYRENEES 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.