SELARL COHEN ZAZOUN : revenue, balance sheet and financial ratios

SELARL COHEN ZAZOUN is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GARDANNE (13120), this company of category PME shows in 2018 a revenue of 6.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SELARL COHEN ZAZOUN (SIREN 515025849)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 6 855 415 € 5 582 394 € 5 140 578 €
Net income 289 665 € 130 619 € 549 344 € 270 407 € 211 108 € 197 189 € -4 634 € 206 812 €
EBITDA N/C N/C N/C N/C N/C 445 110 € 195 234 € 349 402 €
Net margin N/C N/C N/C N/C N/C 2.9% -0.1% 4.0%

Revenue and income statement

In 2024, SELARL COHEN ZAZOUN generates positive net income of 290 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 207 k€ -> 290 k€.

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

289 665 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 355%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

355.146%

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

16.899%

Asset age ratio (2024) ?
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

32.4%

Solvency indicators evolution
SELARL COHEN ZAZOUN

Sector positioning

Debt ratio
355.15 2024
2021
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average

In 2024, the debt ratio of SELARL COHEN ZAZOUN (355.15) 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
16.9% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of SELARL COHEN ZAZOUN (16.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 183.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

183.82

Liquidity indicators evolution
SELARL COHEN ZAZOUN

Sector positioning

Liquidity ratio
183.82 2024
2021
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Good

In 2024, the liquidity ratio of SELARL COHEN ZAZOUN (183.82) 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.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
SELARL COHEN ZAZOUN

Positioning of SELARL COHEN ZAZOUN in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of SELARL COHEN ZAZOUN is estimated at 4 043 937 € (range 2 816 134€ - 6 049 961€). 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 2024
225 transactions
2816k€ 4043k€ 6049k€
4 043 937 € Range: 2 816 134€ - 6 049 961€
NAF 5 année 2024

Valuation method used

Net Income Multiple
289 665 € × 14.0x = 4 043 938 €
Range: 2 816 134€ - 6 049 962€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 COHEN ZAZOUN with other companies in the same sector:

Frequently asked questions about SELARL COHEN ZAZOUN

What is the revenue of SELARL COHEN ZAZOUN ?

The revenue of SELARL COHEN ZAZOUN in 2018 is 6.9 M€.

Is SELARL COHEN ZAZOUN profitable?

Yes, SELARL COHEN ZAZOUN generated a net profit of 290 k€ in 2024.

Where is the headquarters of SELARL COHEN ZAZOUN ?

The headquarters of SELARL COHEN ZAZOUN is located in GARDANNE (13120), in the department Bouches-du-Rhone.

Where to find the tax return of SELARL COHEN ZAZOUN ?

The tax return of SELARL COHEN ZAZOUN 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 COHEN ZAZOUN operate?

SELARL COHEN ZAZOUN 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.