SELARL DE VETERINAIRES LESSON : revenue, balance sheet and financial ratios

SELARL DE VETERINAIRES LESSON is a French company founded 18 years ago, specialized in the sector Activités vétérinaires. Based in ROSNY SOUS BOIS (93110), this company of category PME shows in 2024 a revenue of 1.4 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 VETERINAIRES LESSON (SIREN 501749642)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 442 917 € 1 336 262 € 1 182 476 € 1 127 897 € 1 009 713 € 953 431 € 906 678 € 900 279 € N/C
Net income 225 370 € 192 652 € 159 240 € 159 816 € 122 915 € 35 779 € 37 760 € 51 451 € 87 912 €
EBITDA 307 655 € 265 677 € 223 566 € 221 063 € 157 803 € 54 566 € 56 557 € 68 673 € N/C
Net margin 15.6% 14.4% 13.5% 14.2% 12.2% 3.8% 4.2% 5.7% N/C

Revenue and income statement

In 2024, SELARL DE VETERINAIRES LESSON achieves revenue of 1.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2023: +8%. After deducting consumption (248 k€), gross margin stands at 1.2 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 308 k€, representing 21.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 225 k€, i.e. 15.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 442 917 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 195 224 €

EBITDA (2024) ?
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

307 655 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

296 805 €

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

225 370 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.3%

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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 2%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 84%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1.923%

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

84.494%

Cash flow / Revenue (2024) ?
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

16.496%

Repayment capacity (2024) ?
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

0.06

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

35.6%

Solvency indicators evolution
SELARL DE VETERINAIRES LESSON

Sector positioning

Debt ratio
1.92 2024
2022
2023
2024
Q1: 9.08
Med: 30.93
Q3: 89.33
Excellent

In 2024, the debt ratio of SELARL DE VETERINAIRES LE... (1.92) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
84.49% 2024
2022
2023
2024
Q1: 33.12%
Med: 54.38%
Q3: 69.52%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of SELARL DE VETERINAIRES LE... (84.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.06 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.85 years
Q3: 2.67 years
Good

In 2024, the repayment capacity of SELARL DE VETERINAIRES LE... (0.06) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 454.09. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

454.092

Interest coverage (2024) ?
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

0.086

Liquidity indicators evolution
SELARL DE VETERINAIRES LESSON

Sector positioning

Liquidity ratio
454.09 2024
2022
2023
2024
Q1: 178.06
Med: 258.19
Q3: 356.07
Excellent

In 2024, the liquidity ratio of SELARL DE VETERINAIRES LE... (454.09) 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
0.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.81x
Q3: 4.14x
Average

In 2024, the interest coverage of SELARL DE VETERINAIRES LE... (0.1x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 103 k€ to permanently finance.

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

102 765 €

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

2 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

23 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

16 j

WCR in days of revenue (2024) ?
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

26 j

WCR and payment terms evolution
SELARL DE VETERINAIRES LESSON

Positioning of SELARL DE VETERINAIRES LESSON in its sector

Comparison with sector Activités vétérinaires

Similar companies (Activités vétérinaires)

Compare SELARL DE VETERINAIRES LESSON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités vétérinaires

Frequently asked questions about SELARL DE VETERINAIRES LESSON

What is the revenue of SELARL DE VETERINAIRES LESSON ?

The revenue of SELARL DE VETERINAIRES LESSON in 2024 is 1.4 M€.

Is SELARL DE VETERINAIRES LESSON profitable?

Yes, SELARL DE VETERINAIRES LESSON generated a net profit of 225 k€ in 2024.

Where is the headquarters of SELARL DE VETERINAIRES LESSON ?

The headquarters of SELARL DE VETERINAIRES LESSON is located in ROSNY SOUS BOIS (93110), in the department Seine-Saint-Denis.

Where to find the tax return of SELARL DE VETERINAIRES LESSON ?

The tax return of SELARL DE VETERINAIRES LESSON 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 VETERINAIRES LESSON operate?

SELARL DE VETERINAIRES LESSON operates in the sector Activités vétérinaires (NAF code 75.00Z). See the 'Sector positioning' section above to compare the company with its competitors.