SELARL DE PHARMACIENS D'OFFICINE BESSON-M : revenue, balance sheet and financial ratios

SELARL DE PHARMACIENS D'OFFICINE BESSON-M is a French company founded 10 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BERRE-L'ETANG (13130), this company of category PME shows in 2017 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SELARL DE PHARMACIENS D'OFFICINE BESSON-M (SIREN 813538105)
Indicator 2017 2016
Revenue 1 019 133 € 1 132 168 €
Net income 14 917 € 10 246 €
EBITDA 51 468 € 38 920 €
Net margin 1.5% 0.9%

Revenue and income statement

In 2017, SELARL DE PHARMACIENS D'OFFICINE BESSON-M achieves revenue of 1.0 M€. Slight decline of -10% vs 2016. After deducting consumption (640 k€), gross margin stands at 380 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 019 133 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

379 602 €

EBITDA (2017) ?
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

51 468 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 292 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 917 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 730%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 12.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

730.171%

Financial autonomy (2017) ?
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

10.067%

Cash flow / Revenue (2017) ?
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

5.165%

Repayment capacity (2017) ?
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

12.493

Asset age ratio (2017) ?
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

79.5%

Solvency indicators evolution
SELARL DE PHARMACIENS D'OFFICINE BESSON-M

Sector positioning

Debt ratio
730.17 2017
2016
2017
Q1: 44.02
Med: 127.97
Q3: 288.72
Watch

In 2017, the debt ratio of SELARL DE PHARMACIENS D'O... (730.17) 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
10.07% 2017
2016
2017
Q1: 20.08%
Med: 35.55%
Q3: 55.69%
Watch

In 2017, the financial autonomy of SELARL DE PHARMACIENS D'O... (10.1%) 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
12.49 years 2017
2016
2017
Q1: 2.26 years
Med: 5.88 years
Q3: 10.41 years
Average

In 2017, the repayment capacity of SELARL DE PHARMACIENS D'O... (12.49) 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 165.68. 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 21.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

165.679

Interest coverage (2017) ?
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

21.25

Liquidity indicators evolution
SELARL DE PHARMACIENS D'OFFICINE BESSON-M

Sector positioning

Liquidity ratio
165.68 2017
2016
2017
Q1: 115.53
Med: 157.05
Q3: 219.24
Good +12 pts over 2 years

In 2017, the liquidity ratio of SELARL DE PHARMACIENS D'O... (165.68) 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
21.25x 2017
2016
2017
Q1: 2.81x
Med: 8.18x
Q3: 15.34x
Excellent

In 2017, the interest coverage of SELARL DE PHARMACIENS D'O... (21.2x) 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. Average customer payment term: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 66 k€ to permanently finance.

Operating WCR (2017) ?
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

66 417 €

Customer credit (2017) ?
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

19 j

Supplier credit (2017) ?
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

39 j

Inventory turnover (2017) ?
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

16 j

WCR in days of revenue (2017) ?
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

23 j

WCR and payment terms evolution
SELARL DE PHARMACIENS D'OFFICINE BESSON-M

Positioning of SELARL DE PHARMACIENS D'OFFICINE BESSON-M in its sector

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

Valuation estimate

Based on 82 transactions of similar company sales in 2017, the value of SELARL DE PHARMACIENS D'OFFICINE BESSON-M is estimated at 452 733 € (range 391 015€ - 577 544€). With an EBITDA of 51 468€, the sector multiple of 7.5x is applied. The price/revenue ratio is 0.74x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
82 tx
391k€ 452k€ 577k€
452 733 € Range: 391 015€ - 577 544€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 468 € × 7.5x
Estimation 384 116 €
324 483€ - 556 291€
Revenue Multiple 30%
1 019 133 € × 0.74x
Estimation 756 029 €
680 816€ - 841 218€
Net Income Multiple 20%
14 917 € × 11.4x
Estimation 169 336 €
122 646€ - 235 168€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 82 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 DE PHARMACIENS D'OFFICINE BESSON-M 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 DE PHARMACIENS D'OFFICINE BESSON-M

What is the revenue of SELARL DE PHARMACIENS D'OFFICINE BESSON-M ?

The revenue of SELARL DE PHARMACIENS D'OFFICINE BESSON-M in 2017 is 1.0 M€.

Is SELARL DE PHARMACIENS D'OFFICINE BESSON-M profitable?

Yes, SELARL DE PHARMACIENS D'OFFICINE BESSON-M generated a net profit of 15 k€ in 2017.

Where is the headquarters of SELARL DE PHARMACIENS D'OFFICINE BESSON-M ?

The headquarters of SELARL DE PHARMACIENS D'OFFICINE BESSON-M is located in BERRE-L'ETANG (13130), in the department Bouches-du-Rhone.

Where to find the tax return of SELARL DE PHARMACIENS D'OFFICINE BESSON-M ?

The tax return of SELARL DE PHARMACIENS D'OFFICINE BESSON-M 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 DE PHARMACIENS D'OFFICINE BESSON-M operate?

SELARL DE PHARMACIENS D'OFFICINE BESSON-M 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.