SELARL ADECHOKAN-LUCCHINI : revenue, balance sheet and financial ratios

SELARL ADECHOKAN-LUCCHINI is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in NICE (06300), this company of category PME shows in 2020 a revenue of 1.5 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 ADECHOKAN-LUCCHINI (SIREN 530741768)
Indicator 2020 2019 2018 2017
Revenue 1 488 027 € 1 456 207 € 1 482 847 € 1 382 835 €
Net income 114 598 € 114 700 € 113 052 € 89 111 €
EBITDA 158 897 € 162 308 € 174 393 € 144 272 €
Net margin 7.7% 7.9% 7.6% 6.4%

Revenue and income statement

In 2020, SELARL ADECHOKAN-LUCCHINI achieves revenue of 1.5 M€. Revenue is growing positively over 4 years (CAGR: +2.5%). Vs 2019: +2%. After deducting consumption (1.0 M€), gross margin stands at 451 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 159 k€, representing 10.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 115 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 488 027 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

450 707 €

EBITDA (2020) ?
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

158 897 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

157 014 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

114 598 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.7%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.045%

Financial autonomy (2020) ?
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

52.225%

Cash flow / Revenue (2020) ?
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

7.471%

Repayment capacity (2020) ?
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

5.472

Asset age ratio (2020) ?
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

27.6%

Solvency indicators evolution
SELARL ADECHOKAN-LUCCHINI

Sector positioning

Debt ratio
77.05 2020
2018
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Good -11 pts over 3 years

In 2020, the debt ratio of SELARL ADECHOKAN-LUCCHINI (77.05) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
52.23% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Good +13 pts over 3 years

In 2020, the financial autonomy of SELARL ADECHOKAN-LUCCHINI (52.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.47 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Average

In 2020, the repayment capacity of SELARL ADECHOKAN-LUCCHINI (5.47) 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 398.65. 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 3.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

398.653

Interest coverage (2020) ?
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

2.979

Liquidity indicators evolution
SELARL ADECHOKAN-LUCCHINI

Sector positioning

Liquidity ratio
398.65 2020
2018
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Excellent

In 2020, the liquidity ratio of SELARL ADECHOKAN-LUCCHINI (398.65) 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
2.98x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Average

In 2020, the interest coverage of SELARL ADECHOKAN-LUCCHINI (3.0x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 157 k€ to permanently finance. Over 2017-2020, WCR increased by +28%, requiring additional financing.

Operating WCR (2020) ?
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

157 002 €

Customer credit (2020) ?
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

1 j

Supplier credit (2020) ?
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

16 j

Inventory turnover (2020) ?
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

26 j

WCR in days of revenue (2020) ?
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

38 j

WCR and payment terms evolution
SELARL ADECHOKAN-LUCCHINI

Positioning of SELARL ADECHOKAN-LUCCHINI in its sector

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

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of SELARL ADECHOKAN-LUCCHINI is estimated at 1 457 331 € (range 1 137 014€ - 1 869 104€). With an EBITDA of 158 897€, the sector multiple of 9.7x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2020
180 transactions
1137k€ 1457k€ 1869k€
1 457 331 € Range: 1 137 014€ - 1 869 104€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
158 897 € × 9.7x
Estimation 1 545 010 €
1 249 198€ - 2 071 941€
Revenue Multiple 30%
1 488 027 € × 0.81x
Estimation 1 203 039 €
988 111€ - 1 320 282€
Net Income Multiple 20%
114 598 € × 14.1x
Estimation 1 619 574 €
1 079 909€ - 2 185 243€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 ADECHOKAN-LUCCHINI 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 ADECHOKAN-LUCCHINI

What is the revenue of SELARL ADECHOKAN-LUCCHINI ?

The revenue of SELARL ADECHOKAN-LUCCHINI in 2020 is 1.5 M€.

Is SELARL ADECHOKAN-LUCCHINI profitable?

Yes, SELARL ADECHOKAN-LUCCHINI generated a net profit of 115 k€ in 2020.

Where is the headquarters of SELARL ADECHOKAN-LUCCHINI ?

The headquarters of SELARL ADECHOKAN-LUCCHINI is located in NICE (06300), in the department Alpes-Maritimes.

Where to find the tax return of SELARL ADECHOKAN-LUCCHINI ?

The tax return of SELARL ADECHOKAN-LUCCHINI 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 ADECHOKAN-LUCCHINI operate?

SELARL ADECHOKAN-LUCCHINI 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.