SELARL PHARMACIE DU DONJON BLIN : revenue, balance sheet and financial ratios

SELARL PHARMACIE DU DONJON BLIN is a French company founded 23 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GRAND BOURGTHEROULDE (27520), this company of category PME shows in 2022 a revenue of 1.0 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 DONJON BLIN (SIREN 442719720)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 020 074 € 2 072 004 € 2 017 187 € 1 997 519 € 1 994 808 € 530 501 € 2 193 716 €
Net income 32 262 € -75 086 € 161 265 € 207 116 € 186 739 € -401 775 € 186 050 €
EBITDA 33 120 € 132 531 € 215 200 € 203 592 € 196 182 € 23 982 € 267 906 €
Net margin 3.2% -3.6% 8.0% 10.4% 9.4% -75.7% 8.5%

Revenue and income statement

In 2022, SELARL PHARMACIE DU DONJON BLIN achieves revenue of 1.0 M€. Revenue is declining over the period 2016-2022 (CAGR: -12.0%). Significant drop of -51% vs 2021. After deducting consumption (741 k€), gross margin stands at 279 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 3.2% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -75%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 020 074 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

279 276 €

EBITDA (2022) ?
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

33 120 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

652 661 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 262 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 18%. 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 82%. 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 11.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.146%

Financial autonomy (2022) ?
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

82.4%

Cash flow / Revenue (2022) ?
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

2.201%

Repayment capacity (2022) ?
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

11.466

Asset age ratio (2022) ?
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

90.0%

Solvency indicators evolution
SELARL PHARMACIE DU DONJON BLIN

Sector positioning

Debt ratio
18.15 2022
2020
2021
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Excellent

In 2022, the debt ratio of SELARL PHARMACIE DU DONJO... (18.15) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
82.4% 2022
2020
2021
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Excellent

In 2022, the financial autonomy of SELARL PHARMACIE DU DONJO... (82.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
11.47 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average +48 pts over 3 years

In 2022, the repayment capacity of SELARL PHARMACIE DU DONJO... (11.47) 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 3667.35. 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 4.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

3667.353

Interest coverage (2022) ?
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

4.457

Liquidity indicators evolution
SELARL PHARMACIE DU DONJON BLIN

Sector positioning

Liquidity ratio
3667.35 2022
2020
2021
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Excellent +8 pts over 3 years

In 2022, the liquidity ratio of SELARL PHARMACIE DU DONJO... (3667.35) 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
4.46x 2022
2020
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Good +41 pts over 3 years

In 2022, the interest coverage of SELARL PHARMACIE DU DONJO... (4.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 54 days of revenue, i.e. 152 k€ to permanently finance.

Operating WCR (2022) ?
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

152 062 €

Customer credit (2022) ?
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 (2022) ?
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

16 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

54 j

WCR and payment terms evolution
SELARL PHARMACIE DU DONJON BLIN

Positioning of SELARL PHARMACIE DU DONJON BLIN in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of SELARL PHARMACIE DU DONJON BLIN is estimated at 478 225 € (range 367 919€ - 653 660€). With an EBITDA of 33 120€, the sector multiple of 9.3x is applied. The price/revenue ratio is 0.81x (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 2022
215 transactions
367k€ 478k€ 653k€
478 225 € Range: 367 919€ - 653 660€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 120 € × 9.3x
Estimation 309 150 €
228 187€ - 468 659€
Revenue Multiple 30%
1 020 074 € × 0.81x
Estimation 825 761 €
675 969€ - 1 018 207€
Net Income Multiple 20%
32 262 € × 11.8x
Estimation 379 611 €
255 174€ - 569 346€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 DONJON BLIN 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 DONJON BLIN

What is the revenue of SELARL PHARMACIE DU DONJON BLIN ?

The revenue of SELARL PHARMACIE DU DONJON BLIN in 2022 is 1.0 M€.

Is SELARL PHARMACIE DU DONJON BLIN profitable?

Yes, SELARL PHARMACIE DU DONJON BLIN generated a net profit of 32 k€ in 2022.

Where is the headquarters of SELARL PHARMACIE DU DONJON BLIN ?

The headquarters of SELARL PHARMACIE DU DONJON BLIN is located in GRAND BOURGTHEROULDE (27520), in the department Eure.

Where to find the tax return of SELARL PHARMACIE DU DONJON BLIN ?

The tax return of SELARL PHARMACIE DU DONJON BLIN 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 DONJON BLIN operate?

SELARL PHARMACIE DU DONJON BLIN 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.