SELARL GORNIEWICZ : revenue, balance sheet and financial ratios

SELARL GORNIEWICZ is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MONTPELLIER (34000), this company of category PME shows in 2020 a revenue of 987 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SELARL GORNIEWICZ (SIREN 750776452)
Indicator 2023 2022 2020 2019 2018
Revenue N/C N/C 987 223 € 821 467 € 830 173 €
Net income -31 016 € 21 069 € 83 084 € 47 449 € 41 542 €
EBITDA N/C N/C 37 697 € 69 099 € 60 459 €
Net margin N/C N/C 8.4% 5.8% 5.0%

Revenue and income statement

In 2023, SELARL GORNIEWICZ records a net loss of 31 k€. This deficit will reduce equity on the balance sheet.

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

-31 016 €

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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 215%. 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 26%. 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

214.953%

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

25.885%

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

61.4%

Solvency indicators evolution
SELARL GORNIEWICZ

Sector positioning

Debt ratio
214.95 2023
2020
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average +24 pts over 3 years

In 2023, the debt ratio of SELARL GORNIEWICZ (214.95) 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
25.89% 2023
2020
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average -25 pts over 3 years

In 2023, the financial autonomy of SELARL GORNIEWICZ (25.9%) 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
-52.58 years 2020
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.3 years
Excellent

In 2020, the repayment capacity of SELARL GORNIEWICZ (-52.58) 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 71.91. 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

71.909

Liquidity indicators evolution
SELARL GORNIEWICZ

Sector positioning

Liquidity ratio
71.91 2023
2020
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Watch -61 pts over 3 years

In 2023, the liquidity ratio of SELARL GORNIEWICZ (71.91) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
17.69x 2020
2020
Q1: 0.68x
Med: 3.87x
Q3: 8.37x
Excellent

In 2020, the interest coverage of SELARL GORNIEWICZ (17.7x) 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.

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 GORNIEWICZ

Positioning of SELARL GORNIEWICZ in its sector

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

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SELARL GORNIEWICZ 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 GORNIEWICZ

What is the revenue of SELARL GORNIEWICZ ?

The revenue of SELARL GORNIEWICZ in 2020 is 987 k€.

Is SELARL GORNIEWICZ profitable?

SELARL GORNIEWICZ recorded a net loss in 2023.

Where is the headquarters of SELARL GORNIEWICZ ?

The headquarters of SELARL GORNIEWICZ is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of SELARL GORNIEWICZ ?

The tax return of SELARL GORNIEWICZ 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 GORNIEWICZ operate?

SELARL GORNIEWICZ 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.