SELARL GAUTHIER PHARMACIE DES CHAPRAIS : revenue, balance sheet and financial ratios

SELARL GAUTHIER PHARMACIE DES CHAPRAIS is a French company founded 24 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BESANCON (25000), this company of category PME shows in 2020 a revenue of 2.5 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 GAUTHIER PHARMACIE DES CHAPRAIS (SIREN 441939592)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue N/C N/C N/C N/C N/C 2 452 516 € 2 302 799 € 2 202 061 €
Net income 164 935 € 70 538 € 89 650 € 132 727 € 103 772 € 161 680 € 102 401 € 113 319 €
EBITDA N/C N/C N/C N/C N/C 232 525 € 141 878 € 160 620 €
Net margin N/C N/C N/C N/C N/C 6.6% 4.4% 5.1%

Revenue and income statement

In 2025, SELARL GAUTHIER PHARMACIE DES CHAPRAIS generates positive net income of 165 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 113 k€ -> 165 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

164 935 €

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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 10%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.18%

Financial autonomy (2025) ?
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

79.978%

Asset age ratio (2025) ?
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

11.0%

Solvency indicators evolution
SELARL GAUTHIER PHARMACIE DES CHAPRAIS

Sector positioning

Debt ratio
10.18 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Excellent

In 2025, the debt ratio of SELARL GAUTHIER PHARMACIE... (10.18) 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
79.98% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of SELARL GAUTHIER PHARMACIE... (80.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 305.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

305.696

Liquidity indicators evolution
SELARL GAUTHIER PHARMACIE DES CHAPRAIS

Sector positioning

Liquidity ratio
305.7 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent

In 2025, the liquidity ratio of SELARL GAUTHIER PHARMACIE... (305.70) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 GAUTHIER PHARMACIE DES CHAPRAIS

Positioning of SELARL GAUTHIER PHARMACIE DES CHAPRAIS in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SELARL GAUTHIER PHARMACIE DES CHAPRAIS is estimated at 2 620 012 € (range 1 777 952€ - 4 111 159€). 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 2025
277 transactions
1777k€ 2620k€ 4111k€
2 620 012 € Range: 1 777 952€ - 4 111 159€
NAF 5 année 2025

Valuation method used

Net Income Multiple
164 935 € × 15.9x = 2 620 012 €
Range: 1 777 953€ - 4 111 160€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 GAUTHIER PHARMACIE DES CHAPRAIS 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 GAUTHIER PHARMACIE DES CHAPRAIS

What is the revenue of SELARL GAUTHIER PHARMACIE DES CHAPRAIS ?

The revenue of SELARL GAUTHIER PHARMACIE DES CHAPRAIS in 2020 is 2.5 M€.

Is SELARL GAUTHIER PHARMACIE DES CHAPRAIS profitable?

Yes, SELARL GAUTHIER PHARMACIE DES CHAPRAIS generated a net profit of 165 k€ in 2025.

Where is the headquarters of SELARL GAUTHIER PHARMACIE DES CHAPRAIS ?

The headquarters of SELARL GAUTHIER PHARMACIE DES CHAPRAIS is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of SELARL GAUTHIER PHARMACIE DES CHAPRAIS ?

The tax return of SELARL GAUTHIER PHARMACIE DES CHAPRAIS 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 GAUTHIER PHARMACIE DES CHAPRAIS operate?

SELARL GAUTHIER PHARMACIE DES CHAPRAIS 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.