PHARMACIE & BIOLOGIE PARTICIPATIONS : revenue, balance sheet and financial ratios

PHARMACIE & BIOLOGIE PARTICIPATIONS is a French company founded 27 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in CAPDENAC-GARE (12700), this company of category ETI shows in 2024 a revenue of 101 k€. 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 - PHARMACIE & BIOLOGIE PARTICIPATIONS (SIREN 422207233)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 101 016 € 119 544 € 110 320 € 198 870 € 203 895 € 102 330 € 101 070 € 108 438 €
Net income 7 097 348 € 3 535 708 € 3 087 290 € 2 321 524 € 2 256 394 € 2 837 667 € 2 944 593 € 2 807 438 €
EBITDA -379 754 € -363 020 € -259 520 € -161 691 € -279 986 € -236 900 € -201 957 € -233 079 €
Net margin 7026.0% 2957.7% 2798.5% 1167.4% 1106.6% 2773.1% 2913.4% 2589.0%

Revenue and income statement

In 2024, PHARMACIE & BIOLOGIE PARTICIPATIONS achieves revenue of 101 k€. Activity remains stable over the period (CAGR: -0.9%). Significant drop of -15% vs 2022. After deducting consumption (0 €), gross margin stands at 101 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -380 k€, representing -375.9% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -5%, reducing margin by 72.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.1 M€, i.e. 7026.0% 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

101 016 €

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

101 016 €

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

-379 754 €

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

-379 518 €

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

7 097 348 €

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

-375.9%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 7025.7% 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

0.0%

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

93.47%

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

7025.733%

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

0.0

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

1.8%

Solvency indicators evolution
PHARMACIE & BIOLOGIE PARTICIPATIONS

Sector positioning

Debt ratio
0.0 2024
2021
2022
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Excellent

In 2024, the debt ratio of PHARMACIE & BIOLOGIE PART... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
93.47% 2024
2021
2022
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of PHARMACIE & BIOLOGIE PART... (93.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Excellent -17 pts over 3 years

In 2024, the repayment capacity of PHARMACIE & BIOLOGIE PART... (0.00) 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 137.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

137.571

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

0.0

Liquidity indicators evolution
PHARMACIE & BIOLOGIE PARTICIPATIONS

Sector positioning

Liquidity ratio
137.57 2024
2021
2022
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average -14 pts over 3 years

In 2024, the liquidity ratio of PHARMACIE & BIOLOGIE PART... (137.57) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent +25 pts over 3 years

In 2024, the interest coverage of PHARMACIE & BIOLOGIE PART... (0.0x) 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: 242 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 172 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 131 days of revenue, i.e. 37 k€ to permanently finance. Notable WCR improvement over the period (-98%), freeing up cash.

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

36 807 €

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

242 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

70 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

131 j

WCR and payment terms evolution
PHARMACIE & BIOLOGIE PARTICIPATIONS

Positioning of PHARMACIE & BIOLOGIE PARTICIPATIONS in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 8 002 175€ to 55 068 624€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
8002k€ 36889k€ 55068k€
36 889 897 € Range: 8 002 175€ - 55 068 624€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare PHARMACIE & BIOLOGIE PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about PHARMACIE & BIOLOGIE PARTICIPATIONS

What is the revenue of PHARMACIE & BIOLOGIE PARTICIPATIONS ?

The revenue of PHARMACIE & BIOLOGIE PARTICIPATIONS in 2024 is 101 k€.

Is PHARMACIE & BIOLOGIE PARTICIPATIONS profitable?

Yes, PHARMACIE & BIOLOGIE PARTICIPATIONS generated a net profit of 7.1 M€ in 2024.

Where is the headquarters of PHARMACIE & BIOLOGIE PARTICIPATIONS ?

The headquarters of PHARMACIE & BIOLOGIE PARTICIPATIONS is located in CAPDENAC-GARE (12700), in the department Aveyron.

Where to find the tax return of PHARMACIE & BIOLOGIE PARTICIPATIONS ?

The tax return of PHARMACIE & BIOLOGIE PARTICIPATIONS 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 PHARMACIE & BIOLOGIE PARTICIPATIONS operate?

PHARMACIE & BIOLOGIE PARTICIPATIONS operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.