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

SELARL 2L PHARMA : revenue, balance sheet and financial ratios

SELARL 2L PHARMA is a French company founded 2 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 1.8 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 - SELARL 2L PHARMA (SIREN 977918598)
Indicator 2025 2024
Revenue N/C 1 812 726 €
Net income 123 933 € 34 631 €
EBITDA N/C 99 623 €
Net margin N/C 1.9%

Revenue and income statement

In 2025, SELARL 2L PHARMA generates positive net income of 124 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2024-2025: 35 k€ -> 124 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

123 933 €

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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 790%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

789.791%

Financial autonomy (2025) ?
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

9.882%

Asset age ratio (2025) ?
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

35.2%

Solvency indicators evolution
SELARL 2L PHARMA

Sector positioning

Debt ratio
789.79 2025
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Watch

In 2025, the debt ratio of SELARL 2L PHARMA (789.79) 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
9.88% 2025
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Watch

In 2025, the financial autonomy of SELARL 2L PHARMA (9.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
38.03 years 2024
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Watch

In 2024, the repayment capacity of SELARL 2L PHARMA (38.03) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

202.031

Liquidity indicators evolution
SELARL 2L PHARMA

Sector positioning

Liquidity ratio
202.03 2025
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good +8 pts over 2 years

In 2025, the liquidity ratio of SELARL 2L PHARMA (202.03) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
58.56x 2024
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Excellent

In 2024, the interest coverage of SELARL 2L PHARMA (58.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
SELARL 2L PHARMA

Positioning of SELARL 2L PHARMA in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SELARL 2L PHARMA is estimated at 1 968 690 € (range 1 335 962€ - 3 089 146€). 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 2025
277 transactions
1335k€ 1968k€ 3089k€
1 968 690 € Range: 1 335 962€ - 3 089 146€
NAF 5 année 2025

Valuation method used

Net Income Multiple
123 933 € × 15.9x = 1 968 690 €
Range: 1 335 963€ - 3 089 146€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 SELARL 2L PHARMA 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 SELARL 2L PHARMA

What is the revenue of SELARL 2L PHARMA ?

The revenue of SELARL 2L PHARMA in 2024 is 1.8 M€.

Is SELARL 2L PHARMA profitable?

Yes, SELARL 2L PHARMA generated a net profit of 124 k€ in 2025.

Where is the headquarters of SELARL 2L PHARMA ?

The headquarters of SELARL 2L PHARMA is located in PARIS (75016), in the department Paris.

Where to find the tax return of SELARL 2L PHARMA ?

The tax return of SELARL 2L PHARMA 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 SELARL 2L PHARMA operate?

SELARL 2L PHARMA 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.