PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE : revenue, balance sheet and financial ratios

PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE is a French company founded 8 years ago, specialized in the sector Activités des agences de travail temporaire . Based in OLIVET (45160), this company of category ETI shows in 2024 a revenue of 1.4 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 - PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE (SIREN 830994638)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 445 018 € 1 301 881 € 945 683 € 1 348 022 € 659 826 € 741 360 € 765 409 € 212 958 €
Net income 54 546 € 88 114 € 76 459 € 100 219 € -31 570 € 16 391 € -123 844 € -21 096 €
EBITDA 57 059 € 114 839 € 48 754 € 90 224 € -23 123 € -42 597 € -120 262 € -21 755 €
Net margin 3.8% 6.8% 8.1% 7.4% -4.8% 2.2% -16.2% -9.9%

Revenue and income statement

In 2024, PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE achieves revenue of 1.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +31.5%. Vs 2023, growth of +11% (1.3 M€ -> 1.4 M€). After deducting consumption (0 €), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -50%, reducing margin by 4.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

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

1 445 018 €

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

1 445 018 €

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

57 059 €

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

62 471 €

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

54 546 €

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

3.9%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% 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

82.874%

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

16.199%

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

3.392%

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

1.611

Solvency indicators evolution
PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE

Sector positioning

Debt ratio
82.87 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Watch

In 2024, the debt ratio of PARTNAIRE INDUSTRIE PHARM... (82.87) 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
16.2% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Average +8 pts over 3 years

In 2024, the financial autonomy of PARTNAIRE INDUSTRIE PHARM... (16.2%) 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
1.61 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Average

In 2024, the repayment capacity of PARTNAIRE INDUSTRIE PHARM... (1.61) 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 76.32. 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 13.3x. 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

76.324

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

13.284

Liquidity indicators evolution
PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE

Sector positioning

Liquidity ratio
76.32 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Watch -15 pts over 3 years

In 2024, the liquidity ratio of PARTNAIRE INDUSTRIE PHARM... (76.32) 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
13.28x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Excellent

In 2024, the interest coverage of PARTNAIRE INDUSTRIE PHARM... (13.3x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). WCR is negative (-31 days): operations structurally generate cash. Over 2017-2024, 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

-123 448 €

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

48 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

149 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

0 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

-31 j

WCR and payment terms evolution
PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE

Positioning of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE is estimated at 111 371 € (range 64 036€ - 248 448€). With an EBITDA of 57 059€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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
135 transactions
64k€ 111k€ 248k€
111 371 € Range: 64 036€ - 248 448€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
57 059 € × 2.0x
Estimation 115 702 €
55 456€ - 272 567€
Revenue Multiple 30%
1 445 018 € × 0.08x
Estimation 111 169 €
87 245€ - 198 740€
Net Income Multiple 20%
54 546 € × 1.8x
Estimation 100 851 €
50 671€ - 262 717€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Activités des agences de travail temporaire )

Compare PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE

What is the revenue of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE ?

The revenue of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE in 2024 is 1.4 M€.

Is PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE profitable?

Yes, PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE generated a net profit of 55 k€ in 2024.

Where is the headquarters of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE ?

The headquarters of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE is located in OLIVET (45160), in the department Loiret.

Where to find the tax return of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE ?

The tax return of PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE 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 PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE operate?

PARTNAIRE INDUSTRIE PHARMACEUTIQUE ET COSMETIQUE operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.