SAS PHARM-UPP : revenue, balance sheet and financial ratios

SAS PHARM-UPP is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MEROUX-MOVAL (90400), this company of category PME shows in 2019 a revenue of 10.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS PHARM-UPP (SIREN 442931820)
Indicator 2023 2019 2018 2016
Revenue N/C 10 361 621 € N/C 6 865 608 €
Net income 839 188 € 564 269 € 394 865 € 283 720 €
EBITDA N/C 717 625 € N/C 394 925 €
Net margin N/C 5.4% N/C 4.1%

Revenue and income statement

In 2023, SAS PHARM-UPP generates positive net income of 839 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 284 k€ -> 839 k€.

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

839 188 €

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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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1.818%

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

11.361%

Asset age ratio (2023) ?
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

29.1%

Solvency indicators evolution
SAS PHARM-UPP

Sector positioning

Debt ratio
1.82 2023
2018
2019
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Excellent

In 2023, the debt ratio of SAS PHARM-UPP (1.82) 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
11.36% 2023
2018
2019
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average -8 pts over 3 years

In 2023, the financial autonomy of SAS PHARM-UPP (11.4%) 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
0.0 years 2019
2019
Q1: 1.73 years
Med: 5.0 years
Q3: 9.48 years
Excellent

In 2019, the repayment capacity of SAS PHARM-UPP (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 107.68. 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

107.68

Liquidity indicators evolution
SAS PHARM-UPP

Sector positioning

Liquidity ratio
107.68 2023
2018
2019
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Watch -11 pts over 3 years

In 2023, the liquidity ratio of SAS PHARM-UPP (107.68) 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
0.82x 2019
2019
Q1: 1.36x
Med: 5.41x
Q3: 11.35x
Average

In 2019, the interest coverage of SAS PHARM-UPP (0.8x) 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
SAS PHARM-UPP

Positioning of SAS PHARM-UPP in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of SAS PHARM-UPP is estimated at 9 901 978 € (range 6 021 867€ - 13 919 960€). 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 2023
220 transactions
6021k€ 9901k€ 13919k€
9 901 978 € Range: 6 021 867€ - 13 919 960€
NAF 5 année 2023

Valuation method used

Net Income Multiple
839 188 € × 11.8x = 9 901 979 €
Range: 6 021 867€ - 13 919 960€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SAS PHARM-UPP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SAS PHARM-UPP

What is the revenue of SAS PHARM-UPP ?

The revenue of SAS PHARM-UPP in 2019 is 10.4 M€.

Is SAS PHARM-UPP profitable?

Yes, SAS PHARM-UPP generated a net profit of 839 k€ in 2023.

Where is the headquarters of SAS PHARM-UPP ?

The headquarters of SAS PHARM-UPP is located in MEROUX-MOVAL (90400), in the department Territoire de Belfort.

Where to find the tax return of SAS PHARM-UPP ?

The tax return of SAS PHARM-UPP 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 SAS PHARM-UPP operate?

SAS PHARM-UPP operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.