SELARL PHARMACIE BERLANT-MAIER : revenue, balance sheet and financial ratios

SELARL PHARMACIE BERLANT-MAIER is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75017), this company of category PME shows in 2022 a revenue of 62 k€. 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 PHARMACIE BERLANT-MAIER (SIREN 497835660)
Indicator 2022 2020 2019 2018 2017 2016
Revenue 61 543 € 1 080 351 € 1 161 393 € 1 184 625 € 1 099 885 € 1 141 935 €
Net income 391 824 € 57 588 € 27 194 € 34 955 € 8 384 € 32 022 €
EBITDA 15 438 € 67 012 € 37 973 € 39 430 € 14 069 € 38 623 €
Net margin 636.7% 5.3% 2.3% 3.0% 0.8% 2.8%

Revenue and income statement

In 2022, SELARL PHARMACIE BERLANT-MAIER achieves revenue of 62 k€. Revenue is declining over the period 2016-2022 (CAGR: -38.5%). Significant drop of -94% vs 2020. After deducting consumption (58 k€), gross margin stands at 3 k€, i.e. a rate of 5%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 25.1% of revenue. Positive scissor effect: EBITDA margin improves by +18.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 392 k€, i.e. 636.7% 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

61 543 €

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

3 373 €

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

15 438 €

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

15 523 €

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

391 824 €

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

25.1%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 45.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

83.124%

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

54.449%

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

45.927%

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

11.847

Solvency indicators evolution
SELARL PHARMACIE BERLANT-MAIER

Sector positioning

Debt ratio
83.12 2022
2019
2020
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Average -23 pts over 3 years

In 2022, the debt ratio of SELARL PHARMACIE BERLANT-... (83.12) 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
54.45% 2022
2019
2020
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Good +34 pts over 3 years

In 2022, the financial autonomy of SELARL PHARMACIE BERLANT-... (54.5%) 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
11.85 years 2022
2019
2020
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of SELARL PHARMACIE BERLANT-... (11.85) 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 34330.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

34330.534

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

0.0

Liquidity indicators evolution
SELARL PHARMACIE BERLANT-MAIER

Sector positioning

Liquidity ratio
34330.53 2022
2019
2020
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Excellent +54 pts over 3 years

In 2022, the liquidity ratio of SELARL PHARMACIE BERLANT-... (34330.53) 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.

Interest coverage
0.0x 2022
2019
2020
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Average -30 pts over 3 years

In 2022, the interest coverage of SELARL PHARMACIE BERLANT-... (0.0x) 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. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 176 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Overall, WCR represents 89 days of revenue, i.e. 15 k€ to permanently finance. Notable WCR improvement over the period (-87%), freeing up cash.

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

15 171 €

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

74 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

176 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

0 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

89 j

WCR and payment terms evolution
SELARL PHARMACIE BERLANT-MAIER

Positioning of SELARL PHARMACIE BERLANT-MAIER 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 PHARMACIE BERLANT-MAIER is estimated at 1 009 077 € (range 685 237€ - 1 510 604€). With an EBITDA of 15 438€, 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
685k€ 1009k€ 1510k€
1 009 077 € Range: 685 237€ - 1 510 604€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 438 € × 9.3x
Estimation 144 102 €
106 363€ - 218 453€
Revenue Multiple 30%
61 543 € × 0.81x
Estimation 49 820 €
40 783€ - 61 430€
Net Income Multiple 20%
391 824 € × 11.8x
Estimation 4 610 400 €
3 099 105€ - 6 914 745€

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 PHARMACIE BERLANT-MAIER 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 PHARMACIE BERLANT-MAIER

What is the revenue of SELARL PHARMACIE BERLANT-MAIER ?

The revenue of SELARL PHARMACIE BERLANT-MAIER in 2022 is 62 k€.

Is SELARL PHARMACIE BERLANT-MAIER profitable?

Yes, SELARL PHARMACIE BERLANT-MAIER generated a net profit of 392 k€ in 2022.

Where is the headquarters of SELARL PHARMACIE BERLANT-MAIER ?

The headquarters of SELARL PHARMACIE BERLANT-MAIER is located in PARIS (75017), in the department Paris.

Where to find the tax return of SELARL PHARMACIE BERLANT-MAIER ?

The tax return of SELARL PHARMACIE BERLANT-MAIER 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 PHARMACIE BERLANT-MAIER operate?

SELARL PHARMACIE BERLANT-MAIER 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.