SELARL PHARMACIE DE LAUGIER : revenue, balance sheet and financial ratios

SELARL PHARMACIE DE LAUGIER is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in RIVIERE-SALEE (97215), this company of category PME shows in 2020 a revenue of 3.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SELARL PHARMACIE DE LAUGIER (SIREN 444133334)
Indicator 2024 2020 2019 2018 2016 2015 2014
Revenue N/C 3 658 882 € 3 563 509 € 3 584 542 € 3 428 371 € 3 438 707 € 3 570 373 €
Net income 254 331 € 233 758 € 291 320 € 250 200 € 176 576 € 158 050 € 248 675 €
EBITDA N/C 338 897 € 261 980 € 358 504 € 310 479 € 204 782 € 172 440 €
Net margin N/C 6.4% 8.2% 7.0% 5.2% 4.6% 7.0%

Revenue and income statement

In 2024, SELARL PHARMACIE DE LAUGIER generates positive net income of 254 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2024: 249 k€ -> 254 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

254 331 €

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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 17%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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

16.636%

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

67.621%

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

17.4%

Solvency indicators evolution
SELARL PHARMACIE DE LAUGIER

Sector positioning

Debt ratio
16.64 2024
2019
2020
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Good

In 2024, the debt ratio of SELARL PHARMACIE DE LAUGIER (16.64) 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
67.62% 2024
2019
2020
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good

In 2024, the financial autonomy of SELARL PHARMACIE DE LAUGIER (67.6%) 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
1.24 years 2020
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.3 years
Excellent

In 2020, the repayment capacity of SELARL PHARMACIE DE LAUGIER (1.24) 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 129.21. 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

129.213

Liquidity indicators evolution
SELARL PHARMACIE DE LAUGIER

Sector positioning

Liquidity ratio
129.21 2024
2019
2020
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average

In 2024, the liquidity ratio of SELARL PHARMACIE DE LAUGIER (129.21) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.11x 2020
2019
2020
Q1: 0.68x
Med: 3.87x
Q3: 8.37x
Good +11 pts over 2 years

In 2020, the interest coverage of SELARL PHARMACIE DE LAUGIER (4.1x) 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 (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 DE LAUGIER

Positioning of SELARL PHARMACIE DE LAUGIER 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 DE LAUGIER is estimated at 3 550 648 € (range 2 472 615€ - 5 311 973€). 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
2472k€ 3550k€ 5311k€
3 550 648 € Range: 2 472 615€ - 5 311 973€
NAF 5 année 2024

Valuation method used

Net Income Multiple
254 331 € × 14.0x = 3 550 649 €
Range: 2 472 616€ - 5 311 974€

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 DE LAUGIER 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 LAUGIER

What is the revenue of SELARL PHARMACIE DE LAUGIER ?

The revenue of SELARL PHARMACIE DE LAUGIER in 2020 is 3.7 M€.

Is SELARL PHARMACIE DE LAUGIER profitable?

Yes, SELARL PHARMACIE DE LAUGIER generated a net profit of 254 k€ in 2024.

Where is the headquarters of SELARL PHARMACIE DE LAUGIER ?

The headquarters of SELARL PHARMACIE DE LAUGIER is located in RIVIERE-SALEE (97215), in the department Martinique.

Where to find the tax return of SELARL PHARMACIE DE LAUGIER ?

The tax return of SELARL PHARMACIE DE LAUGIER 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 LAUGIER operate?

SELARL PHARMACIE DE LAUGIER 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.