SELARL DE.PHI.PHARM : revenue, balance sheet and financial ratios

SELARL DE.PHI.PHARM is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in POLIGNY (39800), this company of category PME shows in 2022 a revenue of 3.5 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 DE.PHI.PHARM (SIREN 443269485)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C 3 498 065 € N/C 3 029 845 € 2 883 508 € N/C N/C
Net income 176 883 € 284 925 € 323 117 € 241 267 € 224 953 € 215 379 € 150 751 €
EBITDA N/C 396 049 € N/C 312 769 € 307 799 € N/C N/C
Net margin N/C 8.1% N/C 8.0% 7.8% N/C N/C

Revenue and income statement

In 2023, SELARL DE.PHI.PHARM generates positive net income of 177 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 151 k€ -> 177 k€.

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

176 883 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

35.065%

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

64.098%

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

91.9%

Solvency indicators evolution
SELARL DE.PHI.PHARM

Sector positioning

Debt ratio
35.06 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good +8 pts over 3 years

In 2023, the debt ratio of SELARL DE.PHI.PHARM (35.06) 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
64.1% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good -6 pts over 3 years

In 2023, the financial autonomy of SELARL DE.PHI.PHARM (64.1%) 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
1.23 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of SELARL DE.PHI.PHARM (1.23) 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 180.98. 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

180.983

Liquidity indicators evolution
SELARL DE.PHI.PHARM

Sector positioning

Liquidity ratio
180.98 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Average -13 pts over 3 years

In 2023, the liquidity ratio of SELARL DE.PHI.PHARM (180.98) 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
2.21x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of SELARL DE.PHI.PHARM (2.2x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SELARL DE.PHI.PHARM

Positioning of SELARL DE.PHI.PHARM 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 DE.PHI.PHARM is estimated at 2 087 126 € (range 1 269 281€ - 2 934 031€). 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
1269k€ 2087k€ 2934k€
2 087 126 € Range: 1 269 281€ - 2 934 031€
NAF 5 année 2023

Valuation method used

Net Income Multiple
176 883 € × 11.8x = 2 087 127 €
Range: 1 269 282€ - 2 934 032€

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 DE.PHI.PHARM 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.PHI.PHARM

What is the revenue of SELARL DE.PHI.PHARM ?

The revenue of SELARL DE.PHI.PHARM in 2022 is 3.5 M€.

Is SELARL DE.PHI.PHARM profitable?

Yes, SELARL DE.PHI.PHARM generated a net profit of 177 k€ in 2023.

Where is the headquarters of SELARL DE.PHI.PHARM ?

The headquarters of SELARL DE.PHI.PHARM is located in POLIGNY (39800), in the department Jura.

Where to find the tax return of SELARL DE.PHI.PHARM ?

The tax return of SELARL DE.PHI.PHARM 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.PHI.PHARM operate?

SELARL DE.PHI.PHARM 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.