SELARL PHARMACIE DE LA LIBERTE : revenue, balance sheet and financial ratios

SELARL PHARMACIE DE LA LIBERTE is a French company founded 11 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SERRES (05700), this company of category PME shows in 2020 a revenue of 2.3 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 DE LA LIBERTE (SIREN 804147916)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 2 270 790 € 2 189 594 € 1 965 566 € 1 919 769 € 1 993 726 € 2 161 020 €
Net income 247 008 € 139 148 € 163 792 € 140 706 € 82 183 € 104 428 € 20 151 €
EBITDA N/C 214 198 € 251 321 € 232 655 € 155 408 € 145 643 € 61 826 €
Net margin N/C 6.1% 7.5% 7.2% 4.3% 5.2% 0.9%

Revenue and income statement

In 2021, SELARL PHARMACIE DE LA LIBERTE generates positive net income of 247 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2021: 20 k€ -> 247 k€.

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

247 008 €

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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 220%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

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

220.422%

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

26.2%

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

10.7%

Solvency indicators evolution
SELARL PHARMACIE DE LA LIBERTE

Sector positioning

Debt ratio
220.42 2021
2019
2020
2021
Q1: 29.04
Med: 85.54
Q3: 208.43
Average +25 pts over 3 years

In 2021, the debt ratio of SELARL PHARMACIE DE LA LI... (220.42) 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
26.2% 2021
2019
2020
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Average -25 pts over 3 years

In 2021, the financial autonomy of SELARL PHARMACIE DE LA LI... (26.2%) 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
3.95 years 2020
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Good

In 2020, the repayment capacity of SELARL PHARMACIE DE LA LI... (3.95) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 80.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

80.932

Liquidity indicators evolution
SELARL PHARMACIE DE LA LIBERTE

Sector positioning

Liquidity ratio
80.93 2021
2019
2020
2021
Q1: 139.2
Med: 190.68
Q3: 259.61
Watch -37 pts over 3 years

In 2021, the liquidity ratio of SELARL PHARMACIE DE LA LI... (80.93) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
5.95x 2020
2019
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Good +8 pts over 2 years

In 2020, the interest coverage of SELARL PHARMACIE DE LA LI... (6.0x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SELARL PHARMACIE DE LA LIBERTE

Positioning of SELARL PHARMACIE DE LA LIBERTE 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 DE LA LIBERTE is estimated at 2 833 284 € (range 1 821 815€ - 4 376 534€). 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
1821k€ 2833k€ 4376k€
2 833 284 € Range: 1 821 815€ - 4 376 534€
NAF 5 année 2021

Valuation method used

Net Income Multiple
247 008 € × 11.5x = 2 833 285 €
Range: 1 821 816€ - 4 376 534€

Only this financial indicator is available for this company.

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 DE LA LIBERTE 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 DE LA LIBERTE

What is the revenue of SELARL PHARMACIE DE LA LIBERTE ?

The revenue of SELARL PHARMACIE DE LA LIBERTE in 2020 is 2.3 M€.

Is SELARL PHARMACIE DE LA LIBERTE profitable?

Yes, SELARL PHARMACIE DE LA LIBERTE generated a net profit of 247 k€ in 2021.

Where is the headquarters of SELARL PHARMACIE DE LA LIBERTE ?

The headquarters of SELARL PHARMACIE DE LA LIBERTE is located in SERRES (05700), in the department Hautes-Alpes.

Where to find the tax return of SELARL PHARMACIE DE LA LIBERTE ?

The tax return of SELARL PHARMACIE DE LA LIBERTE 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 DE LA LIBERTE operate?

SELARL PHARMACIE DE LA LIBERTE 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.