SELARL LAURE ET JONATHAN BRONNER : revenue, balance sheet and financial ratios

SELARL LAURE ET JONATHAN BRONNER is a French company founded 25 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in STRASBOURG (67100), this company of category PME shows in 2022 a revenue of 2.4 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 LAURE ET JONATHAN BRONNER (SIREN 432096105)
Indicator 2022 2021 2020 2019 2018 2016
Revenue 2 399 932 € N/C N/C N/C 2 131 253 € 2 246 236 €
Net income 70 842 € 130 571 € 129 362 € 119 657 € 127 666 € 57 726 €
EBITDA 151 559 € N/C N/C N/C 207 660 € 104 539 €
Net margin 3.0% N/C N/C N/C 6.0% 2.6%

Revenue and income statement

In 2022, SELARL LAURE ET JONATHAN BRONNER achieves revenue of 2.4 M€. Revenue is growing positively over 6 years (CAGR: +1.1%). After deducting consumption (1.6 M€), gross margin stands at 780 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 71 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 399 932 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

779 922 €

EBITDA (2022) ?
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

151 559 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

106 517 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 842 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 7.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.351%

Financial autonomy (2022) ?
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

49.972%

Cash flow / Revenue (2022) ?
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

4.827%

Repayment capacity (2022) ?
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

6.962

Asset age ratio (2022) ?
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

31.5%

Solvency indicators evolution
SELARL LAURE ET JONATHAN BRONNER

Sector positioning

Debt ratio
72.35 2022
2020
2021
2022
Q1: 24.52
Med: 74.72
Q3: 182.51
Good

In 2022, the debt ratio of SELARL LAURE ET JONATHAN ... (72.35) 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
49.97% 2022
2020
2021
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.61%
Good

In 2022, the financial autonomy of SELARL LAURE ET JONATHAN ... (50.0%) 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
6.96 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of SELARL LAURE ET JONATHAN ... (6.96) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.33. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

114.326

Interest coverage (2022) ?
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

8.399

Liquidity indicators evolution
SELARL LAURE ET JONATHAN BRONNER

Sector positioning

Liquidity ratio
114.33 2022
2020
2021
2022
Q1: 145.17
Med: 199.48
Q3: 274.99
Watch -18 pts over 3 years

In 2022, the liquidity ratio of SELARL LAURE ET JONATHAN ... (114.33) 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
8.4x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Excellent

In 2022, the interest coverage of SELARL LAURE ET JONATHAN ... (8.4x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 200 k€ to permanently finance. Over 2016-2022, WCR increased by +99%, requiring additional financing.

Operating WCR (2022) ?
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

200 490 €

Customer credit (2022) ?
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

1 j

Supplier credit (2022) ?
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

51 j

Inventory turnover (2022) ?
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

35 j

WCR in days of revenue (2022) ?
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

30 j

WCR and payment terms evolution
SELARL LAURE ET JONATHAN BRONNER

Positioning of SELARL LAURE ET JONATHAN BRONNER in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of SELARL LAURE ET JONATHAN BRONNER is estimated at 1 456 889 € (range 1 111 269€ - 2 041 004€). With an EBITDA of 151 559€, the sector multiple of 9.3x is applied. The price/revenue ratio is 0.81x (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 2022
215 transactions
1111k€ 1456k€ 2041k€
1 456 889 € Range: 1 111 269€ - 2 041 004€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
151 559 € × 9.3x
Estimation 1 414 690 €
1 044 199€ - 2 144 610€
Revenue Multiple 30%
2 399 932 € × 0.81x
Estimation 1 942 772 €
1 590 355€ - 2 395 539€
Net Income Multiple 20%
70 842 € × 11.8x
Estimation 833 563 €
560 320€ - 1 250 190€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 LAURE ET JONATHAN BRONNER 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 LAURE ET JONATHAN BRONNER

What is the revenue of SELARL LAURE ET JONATHAN BRONNER ?

The revenue of SELARL LAURE ET JONATHAN BRONNER in 2022 is 2.4 M€.

Is SELARL LAURE ET JONATHAN BRONNER profitable?

Yes, SELARL LAURE ET JONATHAN BRONNER generated a net profit of 71 k€ in 2022.

Where is the headquarters of SELARL LAURE ET JONATHAN BRONNER ?

The headquarters of SELARL LAURE ET JONATHAN BRONNER is located in STRASBOURG (67100), in the department Bas-Rhin.

Where to find the tax return of SELARL LAURE ET JONATHAN BRONNER ?

The tax return of SELARL LAURE ET JONATHAN BRONNER 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 LAURE ET JONATHAN BRONNER operate?

SELARL LAURE ET JONATHAN BRONNER 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.