SELARL PHARMACIE DU BOURG : revenue, balance sheet and financial ratios

SELARL PHARMACIE DU BOURG is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VALENCE-EN-POITOU (86700), this company of category PME shows in 2022 a revenue of 1.7 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 DU BOURG (SIREN 492914544)
Indicator 2023 2022 2021 2017 2016 2015 2014
Revenue N/C 1 729 364 € N/C 1 583 438 € 1 745 653 € 1 681 723 € 1 703 699 €
Net income 48 057 € 133 776 € 106 964 € 62 466 € 103 765 € 94 311 € 44 513 €
EBITDA N/C 79 875 € N/C 18 136 € 69 486 € 52 226 € 24 016 €
Net margin N/C 7.7% N/C 3.9% 5.9% 5.6% 2.6%

Revenue and income statement

In 2023, SELARL PHARMACIE DU BOURG generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2023: 45 k€ -> 48 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

48 057 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.651%

Financial autonomy (2023) ?
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

61.111%

Asset age ratio (2023) ?
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

8.7%

Solvency indicators evolution
SELARL PHARMACIE DU BOURG

Sector positioning

Debt ratio
49.65 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good

In 2023, the debt ratio of SELARL PHARMACIE DU BOURG (49.65) 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
61.11% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Good

In 2023, the financial autonomy of SELARL PHARMACIE DU BOURG (61.1%) 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
5.44 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of SELARL PHARMACIE DU BOURG (5.44) 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 167.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

167.819

Liquidity indicators evolution
SELARL PHARMACIE DU BOURG

Sector positioning

Liquidity ratio
167.82 2023
2021
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Average

In 2023, the liquidity ratio of SELARL PHARMACIE DU BOURG (167.82) 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
7.57x 2022
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Excellent

In 2022, the interest coverage of SELARL PHARMACIE DU BOURG (7.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 189 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 741 days. Excellent situation: suppliers finance 552 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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

189 j

Supplier credit (2023) ?
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

741 j

Inventory turnover (2023) ?
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 DU BOURG

Positioning of SELARL PHARMACIE DU BOURG 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 2023, the value of SELARL PHARMACIE DU BOURG is estimated at 567 047 € (range 344 848€ - 797 141€). 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 2023
220 transactions
344k€ 567k€ 797k€
567 047 € Range: 344 848€ - 797 141€
NAF 5 année 2023

Valuation method used

Net Income Multiple
48 057 € × 11.8x = 567 047 €
Range: 344 849€ - 797 141€

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 DU BOURG 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 DU BOURG

What is the revenue of SELARL PHARMACIE DU BOURG ?

The revenue of SELARL PHARMACIE DU BOURG in 2022 is 1.7 M€.

Is SELARL PHARMACIE DU BOURG profitable?

Yes, SELARL PHARMACIE DU BOURG generated a net profit of 48 k€ in 2023.

Where is the headquarters of SELARL PHARMACIE DU BOURG ?

The headquarters of SELARL PHARMACIE DU BOURG is located in VALENCE-EN-POITOU (86700), in the department Vienne.

Where to find the tax return of SELARL PHARMACIE DU BOURG ?

The tax return of SELARL PHARMACIE DU BOURG 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 DU BOURG operate?

SELARL PHARMACIE DU BOURG 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.