SELARL PHARMACIE CASSAGNOU : revenue, balance sheet and financial ratios

SELARL PHARMACIE CASSAGNOU is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ANOULD (88650), this company of category PME shows in 2022 a revenue of 4.3 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 PHARMACIE CASSAGNOU (SIREN 484249214)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 4 324 897 € N/C N/C N/C N/C 3 666 485 € N/C N/C
Net income 302 565 € 194 995 € 333 494 € 461 430 € 199 240 € 112 821 € 220 608 € 180 461 € 207 094 € 177 733 €
EBITDA N/C N/C 479 041 € N/C N/C N/C N/C 343 352 € N/C N/C
Net margin N/C N/C 7.7% N/C N/C N/C N/C 4.9% N/C N/C

Revenue and income statement

In 2024, SELARL PHARMACIE CASSAGNOU generates positive net income of 303 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 178 k€ -> 303 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

302 565 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.843%

Financial autonomy (2024) ?
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

65.483%

Asset age ratio (2024) ?
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

35.5%

Solvency indicators evolution
SELARL PHARMACIE CASSAGNOU

Sector positioning

Debt ratio
41.84 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good

In 2024, the debt ratio of SELARL PHARMACIE CASSAGNOU (41.84) 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
65.48% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +6 pts over 3 years

In 2024, the financial autonomy of SELARL PHARMACIE CASSAGNOU (65.5%) 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
4.02 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of SELARL PHARMACIE CASSAGNOU (4.02) 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 666.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

666.304

Liquidity indicators evolution
SELARL PHARMACIE CASSAGNOU

Sector positioning

Liquidity ratio
666.3 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of SELARL PHARMACIE CASSAGNOU (666.30) 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
0.77x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of SELARL PHARMACIE CASSAGNOU (0.8x) 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.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 PHARMACIE CASSAGNOU

Positioning of SELARL PHARMACIE CASSAGNOU in its sector

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

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of SELARL PHARMACIE CASSAGNOU is estimated at 4 224 031 € (range 2 941 548€ - 6 319 392€). 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 2024
225 transactions
2941k€ 4224k€ 6319k€
4 224 031 € Range: 2 941 548€ - 6 319 392€
NAF 5 année 2024

Valuation method used

Net Income Multiple
302 565 € × 14.0x = 4 224 031 €
Range: 2 941 548€ - 6 319 392€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 CASSAGNOU 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 CASSAGNOU

What is the revenue of SELARL PHARMACIE CASSAGNOU ?

The revenue of SELARL PHARMACIE CASSAGNOU in 2022 is 4.3 M€.

Is SELARL PHARMACIE CASSAGNOU profitable?

Yes, SELARL PHARMACIE CASSAGNOU generated a net profit of 303 k€ in 2024.

Where is the headquarters of SELARL PHARMACIE CASSAGNOU ?

The headquarters of SELARL PHARMACIE CASSAGNOU is located in ANOULD (88650), in the department Vosges.

Where to find the tax return of SELARL PHARMACIE CASSAGNOU ?

The tax return of SELARL PHARMACIE CASSAGNOU 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 CASSAGNOU operate?

SELARL PHARMACIE CASSAGNOU 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.