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PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL : revenue, balance sheet and financial ratios

PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL is a French company founded 13 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in ANNECY (74000), this company of category PME shows in 2023 a net income positive of 939 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 - PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL (SIREN 792272130)
Indicator 2023 2022 2021 2020 2018 2017
Revenue N/C N/C N/C N/C N/C N/C
Net income 938 680 € 178 736 € 176 985 € 239 888 € 260 471 € 252 711 €
EBITDA -9 964 € -10 055 € -10 279 € -4 131 € -7 308 € -5 349 €
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL generates positive net income of 939 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 253 k€ -> 939 k€.

EBITDA (2023) ?
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

-9 964 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 965 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

938 680 €

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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 2%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.525%

Financial autonomy (2023) ?
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

83.525%

Repayment capacity (2023) ?
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

0.064

Solvency indicators evolution
PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL

Sector positioning

Debt ratio
1.52 2023
2021
2022
2023
Q1: 0.02
Med: 13.01
Q3: 113.78
Good -23 pts over 3 years

In 2023, the debt ratio of PHARM'APELL SOCIETE UNIPE... (1.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
83.53% 2023
2021
2022
2023
Q1: 15.8%
Med: 60.29%
Q3: 91.58%
Good +11 pts over 3 years

In 2023, the financial autonomy of PHARM'APELL SOCIETE UNIPE... (83.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.06 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.12 years
Q3: 4.47 years
Good -28 pts over 3 years

In 2023, the repayment capacity of PHARM'APELL SOCIETE UNIPE... (0.06) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

118.036

Interest coverage (2023) ?
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

-19.671

Liquidity indicators evolution
PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL

Sector positioning

Liquidity ratio
118.04 2023
2021
2022
2023
Q1: 139.34
Med: 883.94
Q3: 5556.79
Average

In 2023, the liquidity ratio of PHARM'APELL SOCIETE UNIPE... (118.04) 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
-19.67x 2023
2021
2022
2023
Q1: -106.29x
Med: -3.78x
Q3: 0.0x
Average +21 pts over 3 years

In 2023, the interest coverage of PHARM'APELL SOCIETE UNIPE... (-19.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL

Positioning of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL 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 (25 transactions). This range of 5 018 271€ to 14 310 268€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
5018k€ 9100k€ 14310k€
9 100 690 € Range: 5 018 271€ - 14 310 268€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL with other companies in the same sector:

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

Frequently asked questions about PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL

What is the revenue of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL ?

The revenue of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL is not publicly disclosed (confidential accounts filed with INPI).

Is PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL profitable?

Yes, PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL generated a net profit of 939 k€ in 2023.

Where is the headquarters of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL ?

The headquarters of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL ?

The tax return of PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL 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 PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL operate?

PHARM'APELL SOCIETE UNIPERSONNELLE A RESPONSABILITE LIMITE SOCIETE DE PARTICIPATIONS FINANCIERES PROFESSIONNELLE LIBERAL 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.