HAUPT PHARMA LIVRON : revenue, balance sheet and financial ratios

HAUPT PHARMA LIVRON is a French company founded 29 years ago, specialized in the sector Fabrication de préparations pharmaceutiques. Based in LIVRON-SUR-DROME (26250), this company of category PME shows in 2024 a revenue of 27.0 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 - HAUPT PHARMA LIVRON (SIREN 407710268)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 989 792 € 22 513 722 € 25 415 396 € 26 849 521 € 28 221 663 € 25 560 394 € 23 333 301 € 20 989 830 € 20 313 584 €
Net income -1 739 234 € -2 353 504 € 496 197 € 629 692 € 915 103 € 828 468 € 1 123 333 € 1 311 775 € 1 006 761 €
EBITDA 203 866 € -634 776 € 2 253 263 € 1 826 709 € 2 951 473 € 2 142 021 € 1 992 595 € 2 279 670 € 1 785 399 €
Net margin -6.4% -10.5% 2.0% 2.3% 3.2% 3.2% 4.8% 6.2% 5.0%

Revenue and income statement

In 2024, HAUPT PHARMA LIVRON achieves revenue of 27.0 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Vs 2023, growth of +20% (22.5 M€ -> 27.0 M€). After deducting consumption (7.3 M€), gross margin stands at 19.7 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 204 k€, representing 0.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.7 M€ (-6.4% 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

26 989 792 €

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

19 692 850 €

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

203 866 €

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

-1 151 863 €

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

-1 739 234 €

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

0.8%

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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 261%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

260.782%

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

17.857%

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

-3.206%

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

-20.814

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

56.3%

Solvency indicators evolution
HAUPT PHARMA LIVRON

Sector positioning

Debt ratio
260.78 2024
2022
2023
2024
Q1: 0.0
Med: 5.92
Q3: 43.75
Watch +12 pts over 3 years

In 2024, the debt ratio of HAUPT PHARMA LIVRON (260.78) 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
17.86% 2024
2022
2023
2024
Q1: 28.05%
Med: 51.52%
Q3: 72.2%
Watch -14 pts over 3 years

In 2024, the financial autonomy of HAUPT PHARMA LIVRON (17.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-20.81 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.74 years
Excellent -67 pts over 3 years

In 2024, the repayment capacity of HAUPT PHARMA LIVRON (-20.81) 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 103.08. 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 483.0x. 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

103.08

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

483.009

Liquidity indicators evolution
HAUPT PHARMA LIVRON

Sector positioning

Liquidity ratio
103.08 2024
2022
2023
2024
Q1: 120.09
Med: 209.86
Q3: 363.93
Watch -14 pts over 3 years

In 2024, the liquidity ratio of HAUPT PHARMA LIVRON (103.08) 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
483.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.78x
Q3: 10.15x
Excellent +26 pts over 3 years

In 2024, the interest coverage of HAUPT PHARMA LIVRON (483.0x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 58 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2016-2024, WCR increased by +44%, requiring additional financing.

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

4 334 021 €

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

57 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

92 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

92 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

58 j

WCR and payment terms evolution
HAUPT PHARMA LIVRON

Positioning of HAUPT PHARMA LIVRON in its sector

Comparison with sector Fabrication de préparations pharmaceutiques

Similar companies (Fabrication de préparations pharmaceutiques)

Compare HAUPT PHARMA LIVRON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de préparations pharmaceutiques

Frequently asked questions about HAUPT PHARMA LIVRON

What is the revenue of HAUPT PHARMA LIVRON ?

The revenue of HAUPT PHARMA LIVRON in 2024 is 27.0 M€.

Is HAUPT PHARMA LIVRON profitable?

HAUPT PHARMA LIVRON recorded a net loss in 2024.

Where is the headquarters of HAUPT PHARMA LIVRON ?

The headquarters of HAUPT PHARMA LIVRON is located in LIVRON-SUR-DROME (26250), in the department Drome.

Where to find the tax return of HAUPT PHARMA LIVRON ?

The tax return of HAUPT PHARMA LIVRON 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 HAUPT PHARMA LIVRON operate?

HAUPT PHARMA LIVRON operates in the sector Fabrication de préparations pharmaceutiques (NAF code 21.20Z). See the 'Sector positioning' section above to compare the company with its competitors.