Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SEL APOTEKI : revenue, balance sheet and financial ratios

SEL APOTEKI is a French company founded 8 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in EAUZE (32800), this company of category PME shows in 2023 a net income positive of 126 k€. 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 - SEL APOTEKI (SIREN 839054970)
Indicator 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C
Net income 126 026 € 116 575 € 110 202 € 105 362 € 56 494 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, SEL APOTEKI generates positive net income of 126 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 56 k€ -> 126 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

126 026 €

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

87.621%

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

43.06%

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

5.3%

Solvency indicators evolution
SEL APOTEKI

Sector positioning

Debt ratio
87.62 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average -20 pts over 3 years

In 2023, the debt ratio of SEL APOTEKI (87.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.06% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average +18 pts over 3 years

In 2023, the financial autonomy of SEL APOTEKI (43.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 167.72. 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

167.725

Liquidity indicators evolution
SEL APOTEKI

Sector positioning

Liquidity ratio
167.72 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Average +21 pts over 3 years

In 2023, the liquidity ratio of SEL APOTEKI (167.72) 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.

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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 802 days. Excellent situation: suppliers finance 713 days of the operating cycle (retail model).

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

89 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

802 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
SEL APOTEKI

Positioning of SEL APOTEKI 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 SEL APOTEKI is estimated at 1 487 040 € (range 904 340€ - 2 090 445€). 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
904k€ 1487k€ 2090k€
1 487 040 € Range: 904 340€ - 2 090 445€
NAF 5 année 2023

Valuation method used

Net Income Multiple
126 026 € × 11.8x = 1 487 041 €
Range: 904 341€ - 2 090 446€

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 SEL APOTEKI 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 SEL APOTEKI

What is the revenue of SEL APOTEKI ?

The revenue of SEL APOTEKI is not publicly disclosed (confidential accounts filed with INPI).

Is SEL APOTEKI profitable?

Yes, SEL APOTEKI generated a net profit of 126 k€ in 2023.

Where is the headquarters of SEL APOTEKI ?

The headquarters of SEL APOTEKI is located in EAUZE (32800), in the department Gers.

Where to find the tax return of SEL APOTEKI ?

The tax return of SEL APOTEKI 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 SEL APOTEKI operate?

SEL APOTEKI 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.