UBIPHARM-DEVELOPMENT : revenue, balance sheet and financial ratios

UBIPHARM-DEVELOPMENT is a French company founded 11 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in LE GRAND-QUEVILLY (76120), this company of category ETI shows in 2024 a revenue of 694 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 - UBIPHARM-DEVELOPMENT (SIREN 809608839)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 694 427 € 554 788 € 425 394 € 312 736 € 211 525 € 170 429 € 108 402 € N/C
Net income 2 518 905 € 1 357 481 € 1 207 691 € 556 091 € 537 350 € 202 378 € 80 891 € 42 318 €
EBITDA 450 369 € 462 590 € 319 228 € 263 064 € 182 355 € 69 458 € 39 245 € -37 184 €
Net margin 362.7% 244.7% 283.9% 177.8% 254.0% 118.7% 74.6% N/C

Revenue and income statement

In 2024, UBIPHARM-DEVELOPMENT achieves revenue of 694 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +36.3%. Vs 2023, growth of +25% (555 k€ -> 694 k€). After deducting consumption (69 €), gross margin stands at 694 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 450 k€, representing 64.9% of revenue. Warning negative scissor effect: despite revenue change (+25%), EBITDA varies by -3%, reducing margin by 18.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.5 M€, i.e. 362.7% 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

694 427 €

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

694 358 €

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

450 369 €

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

398 900 €

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

2 518 905 €

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

64.9%

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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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 234.6% 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

0.006%

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

98.592%

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

234.609%

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

Solvency indicators evolution
UBIPHARM-DEVELOPMENT

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Excellent

In 2024, the debt ratio of UBIPHARM-DEVELOPMENT (0.01) 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
98.59% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Excellent

In 2024, the financial autonomy of UBIPHARM-DEVELOPMENT (98.6%) 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
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Excellent

In 2024, the repayment capacity of UBIPHARM-DEVELOPMENT (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 1046.83. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1046.825

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

0.175

Liquidity indicators evolution
UBIPHARM-DEVELOPMENT

Sector positioning

Liquidity ratio
1046.83 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Excellent

In 2024, the liquidity ratio of UBIPHARM-DEVELOPMENT (1046.83) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Good +27 pts over 3 years

In 2024, the interest coverage of UBIPHARM-DEVELOPMENT (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 497 days of revenue, i.e. 959 k€ to permanently finance.

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

958 580 €

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

72 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

91 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

497 j

WCR and payment terms evolution
UBIPHARM-DEVELOPMENT

Positioning of UBIPHARM-DEVELOPMENT in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of UBIPHARM-DEVELOPMENT is estimated at 1 284 018 € (range 809 938€ - 4 291 580€). With an EBITDA of 450 369€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
50 tx
809k€ 1284k€ 4291k€
1 284 018 € Range: 809 938€ - 4 291 580€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
450 369 € × 1.8x
Estimation 818 757 €
426 596€ - 2 781 558€
Revenue Multiple 30%
694 427 € × 0.32x
Estimation 221 347 €
110 285€ - 422 060€
Net Income Multiple 20%
2 518 905 € × 1.6x
Estimation 4 041 176 €
2 817 777€ - 13 870 915€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare UBIPHARM-DEVELOPMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about UBIPHARM-DEVELOPMENT

What is the revenue of UBIPHARM-DEVELOPMENT ?

The revenue of UBIPHARM-DEVELOPMENT in 2024 is 694 k€.

Is UBIPHARM-DEVELOPMENT profitable?

Yes, UBIPHARM-DEVELOPMENT generated a net profit of 2.5 M€ in 2024.

Where is the headquarters of UBIPHARM-DEVELOPMENT ?

The headquarters of UBIPHARM-DEVELOPMENT is located in LE GRAND-QUEVILLY (76120), in the department Seine-Maritime.

Where to find the tax return of UBIPHARM-DEVELOPMENT ?

The tax return of UBIPHARM-DEVELOPMENT 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 UBIPHARM-DEVELOPMENT operate?

UBIPHARM-DEVELOPMENT operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.