SELARL PHARMACIE ALQUIER : revenue, balance sheet and financial ratios

In 2024, SELARL PHARMACIE ALQUIER achieves revenue of 4.8 M€. Revenue is growing positively over 9 years (CAGR: +5.0%). Vs 2023: +6%. After deducting consumption (3.6 M€), gross margin stands at 1.2 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 87 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -57%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 67%. 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 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 125.19. 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 3.7x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 57 days of revenue, i.e. 756 k€ to permanently finance. Over 2016-2024, WCR increased by +81%, requiring additional financing.

Based on 225 transactions of similar company sales in 2024, the value of SELARL PHARMACIE ALQUIER is estimated at 1 429 633 € (range 1 109 398€ - 1 945 396€). With an EBITDA of 86 890€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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.