SELARL PHARMACIE CERESOLA : revenue, balance sheet and financial ratios

SELARL PHARMACIE CERESOLA is a French company founded 12 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in EYGALIERES (13810), this company of category PME shows in 2020 a revenue of 3.1 M€. 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 CERESOLA (SIREN 793592866)
Indicator 2025 2024 2023 2022 2020 2018 2017 2016
Revenue N/C N/C N/C N/C 3 129 504 € N/C N/C 2 310 862 €
Net income -19 516 € 78 700 € 65 375 € -158 493 € -161 503 € 191 043 € 218 226 € 180 419 €
EBITDA -12 292 € -8 161 € -10 845 € -9 938 € 353 316 € N/C N/C 286 330 €
Net margin N/C N/C N/C N/C -5.2% N/C N/C 7.8%

Revenue and income statement

In 2025, SELARL PHARMACIE CERESOLA records a net loss of 20 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2025) ?
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

-12 292 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 292 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 516 €

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

136.941%

Financial autonomy (2025) ?
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

42.166%

Repayment capacity (2025) ?
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

-63.471

Solvency indicators evolution
SELARL PHARMACIE CERESOLA

Sector positioning

Debt ratio
136.94 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average

In 2025, the debt ratio of SELARL PHARMACIE CERESOLA (136.94) 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
42.17% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average +5 pts over 3 years

In 2025, the financial autonomy of SELARL PHARMACIE CERESOLA (42.2%) 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
-63.47 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent -52 pts over 3 years

In 2025, the repayment capacity of SELARL PHARMACIE CERESOLA (-63.47) 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 8325.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

8325.51

Interest coverage (2025) ?
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

-73.495

Liquidity indicators evolution
SELARL PHARMACIE CERESOLA

Sector positioning

Liquidity ratio
8325.51 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent

In 2025, the liquidity ratio of SELARL PHARMACIE CERESOLA (8325.51) 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
-73.5x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch

In 2025, the interest coverage of SELARL PHARMACIE CERESOLA (-73.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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

24 j

Inventory turnover (2025) ?
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 CERESOLA

Positioning of SELARL PHARMACIE CERESOLA 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 PHARMACIE CERESOLA 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 CERESOLA

What is the revenue of SELARL PHARMACIE CERESOLA ?

The revenue of SELARL PHARMACIE CERESOLA in 2020 is 3.1 M€.

Is SELARL PHARMACIE CERESOLA profitable?

SELARL PHARMACIE CERESOLA recorded a net loss in 2025.

Where is the headquarters of SELARL PHARMACIE CERESOLA ?

The headquarters of SELARL PHARMACIE CERESOLA is located in EYGALIERES (13810), in the department Bouches-du-Rhone.

Where to find the tax return of SELARL PHARMACIE CERESOLA ?

The tax return of SELARL PHARMACIE CERESOLA 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 CERESOLA operate?

SELARL PHARMACIE CERESOLA 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.