SELARL PHARMACIE CHARMASSON : revenue, balance sheet and financial ratios

SELARL PHARMACIE CHARMASSON is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BOURG-LES-VALENCE (26500), this company of category PME shows in 2021 a revenue of 266 k€. 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 CHARMASSON (SIREN 525362232)
Indicator 2021 2020 2019 2015
Revenue 265 699 € N/C N/C 687 996 €
Net income 7 886 € 3 890 € -3 171 € 59 927 €
EBITDA 11 555 € -1 846 € -8 611 € 86 903 €
Net margin 3.0% N/C N/C 8.7%

Revenue and income statement

In 2021, SELARL PHARMACIE CHARMASSON achieves revenue of 266 k€. Revenue is declining over the period 2015-2021 (CAGR: -14.7%). After deducting consumption (163 k€), gross margin stands at 103 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

265 699 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

103 144 €

EBITDA (2021) ?
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

11 555 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 851 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 886 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 56.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

105.47%

Financial autonomy (2021) ?
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

40.852%

Cash flow / Revenue (2021) ?
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

3.946%

Repayment capacity (2021) ?
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

56.426

Asset age ratio (2021) ?
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

96.7%

Solvency indicators evolution
SELARL PHARMACIE CHARMASSON

Sector positioning

Debt ratio
105.47 2021
2019
2020
2021
Q1: 29.04
Med: 85.54
Q3: 208.43
Average +29 pts over 3 years

In 2021, the debt ratio of SELARL PHARMACIE CHARMASSON (105.47) 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
40.85% 2021
2019
2020
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Average -31 pts over 3 years

In 2021, the financial autonomy of SELARL PHARMACIE CHARMASSON (40.9%) 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
56.43 years 2021
2019
2020
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Watch +50 pts over 3 years

In 2021, the repayment capacity of SELARL PHARMACIE CHARMASSON (56.43) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 213.38. 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 3.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

213.383

Interest coverage (2021) ?
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

3.643

Liquidity indicators evolution
SELARL PHARMACIE CHARMASSON

Sector positioning

Liquidity ratio
213.38 2021
2019
2020
2021
Q1: 139.2
Med: 190.68
Q3: 259.61
Good -20 pts over 3 years

In 2021, the liquidity ratio of SELARL PHARMACIE CHARMASSON (213.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.64x 2021
2019
2020
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Good +34 pts over 3 years

In 2021, the interest coverage of SELARL PHARMACIE CHARMASSON (3.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 247 days. Excellent situation: suppliers finance 212 days of the operating cycle (retail model). Inventory turnover is 136 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 162 days of revenue, i.e. 120 k€ to permanently finance.

Operating WCR (2021) ?
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

119 766 €

Customer credit (2021) ?
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

35 j

Supplier credit (2021) ?
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

247 j

Inventory turnover (2021) ?
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

136 j

WCR in days of revenue (2021) ?
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

162 j

WCR and payment terms evolution
SELARL PHARMACIE CHARMASSON

Positioning of SELARL PHARMACIE CHARMASSON in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2021, the value of SELARL PHARMACIE CHARMASSON is estimated at 117 538 € (range 90 599€ - 160 339€). With an EBITDA of 11 555€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.69x (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 2021
220 transactions
90k€ 117k€ 160k€
117 538 € Range: 90 599€ - 160 339€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 555 € × 7.7x
Estimation 89 207 €
72 047€ - 133 951€
Revenue Multiple 30%
265 699 € × 0.69x
Estimation 182 813 €
143 145€ - 218 063€
Net Income Multiple 20%
7 886 € × 11.5x
Estimation 90 456 €
58 163€ - 139 726€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 CHARMASSON 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 CHARMASSON

What is the revenue of SELARL PHARMACIE CHARMASSON ?

The revenue of SELARL PHARMACIE CHARMASSON in 2021 is 266 k€.

Is SELARL PHARMACIE CHARMASSON profitable?

Yes, SELARL PHARMACIE CHARMASSON generated a net profit of 8 k€ in 2021.

Where is the headquarters of SELARL PHARMACIE CHARMASSON ?

The headquarters of SELARL PHARMACIE CHARMASSON is located in BOURG-LES-VALENCE (26500), in the department Drome.

Where to find the tax return of SELARL PHARMACIE CHARMASSON ?

The tax return of SELARL PHARMACIE CHARMASSON 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 CHARMASSON operate?

SELARL PHARMACIE CHARMASSON 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.