SELARL DECAROLI ST BARNABE : revenue, balance sheet and financial ratios

SELARL DECAROLI ST BARNABE is a French company founded 26 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MARSEILLE (13012), this company of category PME shows in 2023 a revenue of 10.2 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 DECAROLI ST BARNABE (SIREN 424762078)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 168 924 € 10 108 861 € 9 941 717 € 10 078 275 € 12 225 198 € 12 740 119 € 13 233 654 € 13 572 002 €
Net income -812 730 € -370 297 € -452 858 € -283 135 € -22 985 € 28 507 € 287 139 € 750 006 €
EBITDA -767 937 € -440 725 € -548 840 € -331 129 € -36 888 € -937 € 227 438 € 282 896 €
Net margin -8.0% -3.7% -4.6% -2.8% -0.2% 0.2% 2.2% 5.5%

Revenue and income statement

In 2023, SELARL DECAROLI ST BARNABE achieves revenue of 10.2 M€. Activity remains stable over the period (CAGR: -4.0%). Vs 2022: +1%. After deducting consumption (7.3 M€), gross margin stands at 2.9 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -768 k€, representing -7.6% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -74%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -813 k€ (-8.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 168 924 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 913 878 €

EBITDA (2023) ?
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

-767 937 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-781 776 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-812 730 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.5%

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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

93.028%

Financial autonomy (2023) ?
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

28.375%

Cash flow / Revenue (2023) ?
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

-8.023%

Repayment capacity (2023) ?
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

-1.11

Asset age ratio (2023) ?
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

19.7%

Solvency indicators evolution
SELARL DECAROLI ST BARNABE

Sector positioning

Debt ratio
93.03 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average +26 pts over 3 years

In 2023, the debt ratio of SELARL DECAROLI ST BARNABE (93.03) 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
28.38% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average -17 pts over 3 years

In 2023, the financial autonomy of SELARL DECAROLI ST BARNABE (28.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.11 years 2023
2021
2022
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Excellent

In 2023, the repayment capacity of SELARL DECAROLI ST BARNABE (-1.11) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

178.022

Interest coverage (2023) ?
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

-0.662

Liquidity indicators evolution
SELARL DECAROLI ST BARNABE

Sector positioning

Liquidity ratio
178.02 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Average -6 pts over 3 years

In 2023, the liquidity ratio of SELARL DECAROLI ST BARNABE (178.02) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.66x 2023
2021
2022
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average

In 2023, the interest coverage of SELARL DECAROLI ST BARNABE (-0.7x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2023, WCR increased by +33%, requiring additional financing.

Operating WCR (2023) ?
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

1 701 973 €

Customer credit (2023) ?
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

7 j

Supplier credit (2023) ?
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

46 j

Inventory turnover (2023) ?
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

28 j

WCR in days of revenue (2023) ?
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

60 j

WCR and payment terms evolution
SELARL DECAROLI ST BARNABE

Positioning of SELARL DECAROLI ST BARNABE in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of SELARL DECAROLI ST BARNABE is estimated at 7 005 707 € (range 5 039 809€ - 8 662 168€). The price/revenue ratio is 0.69x (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 2023
220 transactions
5039k€ 7005k€ 8662k€
7 005 707 € Range: 5 039 809€ - 8 662 168€
NAF 5 année 2023

Valuation method used

Revenue Multiple
10 168 924 € × 0.69x = 7 005 707 €
Range: 5 039 809€ - 8 662 168€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 DECAROLI ST BARNABE 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 DECAROLI ST BARNABE

What is the revenue of SELARL DECAROLI ST BARNABE ?

The revenue of SELARL DECAROLI ST BARNABE in 2023 is 10.2 M€.

Is SELARL DECAROLI ST BARNABE profitable?

SELARL DECAROLI ST BARNABE recorded a net loss in 2023.

Where is the headquarters of SELARL DECAROLI ST BARNABE ?

The headquarters of SELARL DECAROLI ST BARNABE is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of SELARL DECAROLI ST BARNABE ?

The tax return of SELARL DECAROLI ST BARNABE 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 DECAROLI ST BARNABE operate?

SELARL DECAROLI ST BARNABE 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.