SCALETTA : revenue, balance sheet and financial ratios

SCALETTA is a French company founded 34 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MARSEILLE (13004), this company of category PME shows in 2022 a revenue of 1.3 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 - SCALETTA (SIREN 382227858)
Indicator 2023 2022 2021 2020 2019 2015
Revenue N/C 1 329 828 € 1 247 249 € 1 158 336 € 1 197 749 € 999 213 €
Net income 111 103 € 140 470 € 147 928 € 95 813 € 131 878 € 130 132 €
EBITDA N/C 107 566 € 118 862 € 69 915 € 111 340 € 82 944 €
Net margin N/C 10.6% 11.9% 8.3% 11.0% 13.0%

Revenue and income statement

In 2023, SCALETTA generates positive net income of 111 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2023: 130 k€ -> 111 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

111 103 €

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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 661%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. 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

660.873%

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

12.336%

Solvency indicators evolution
SCALETTA

Sector positioning

Debt ratio
660.87 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Watch

In 2023, the debt ratio of SCALETTA (660.87) 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
12.34% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of SCALETTA (12.3%) 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
6.1 years 2022
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average +8 pts over 2 years

In 2022, the repayment capacity of SCALETTA (6.10) 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 1621.51. 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

1621.508

Liquidity indicators evolution
SCALETTA

Sector positioning

Liquidity ratio
1621.51 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Excellent +57 pts over 3 years

In 2023, the liquidity ratio of SCALETTA (1621.51) 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
0.87x 2022
2021
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of SCALETTA (0.9x) 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
SCALETTA

Positioning of SCALETTA 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 SCALETTA is estimated at 1 310 957 € (range 797 255€ - 1 842 911€). 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
797k€ 1310k€ 1842k€
1 310 957 € Range: 797 255€ - 1 842 911€
NAF 5 année 2023

Valuation method used

Net Income Multiple
111 103 € × 11.8x = 1 310 957 €
Range: 797 256€ - 1 842 912€

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 SCALETTA 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 SCALETTA

What is the revenue of SCALETTA ?

The revenue of SCALETTA in 2022 is 1.3 M€.

Is SCALETTA profitable?

Yes, SCALETTA generated a net profit of 111 k€ in 2023.

Where is the headquarters of SCALETTA ?

The headquarters of SCALETTA is located in MARSEILLE (13004), in the department Bouches-du-Rhone.

Where to find the tax return of SCALETTA ?

The tax return of SCALETTA 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 SCALETTA operate?

SCALETTA 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.