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

SELARL PHARMACIE DU FRENE is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VENCE (06140), this company of category PME shows in 2023 a revenue of 1.8 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 DU FRENE (SIREN 527515449)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 1 767 568 € 1 607 899 € 1 502 096 € 1 540 245 € 1 438 191 € 1 479 804 € 1 445 727 € 1 473 448 €
Net income 33 049 € 54 534 € 80 653 € 52 370 € 47 817 € 47 747 € 66 635 € 57 584 € 58 782 €
EBITDA N/C 137 865 € 146 061 € 107 267 € 103 819 € 95 626 € 128 039 € 121 717 € 131 862 €
Net margin N/C 3.1% 5.0% 3.5% 3.1% 3.3% 4.5% 4.0% 4.0%

Revenue and income statement

In 2024, SELARL PHARMACIE DU FRENE generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 59 k€ -> 33 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

33 049 €

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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 237%. 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 (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

237.113%

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

25.657%

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

52.8%

Solvency indicators evolution
SELARL PHARMACIE DU FRENE

Sector positioning

Debt ratio
237.11 2024
2021
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average +14 pts over 3 years

In 2024, the debt ratio of SELARL PHARMACIE DU FRENE (237.11) 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
25.66% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch -13 pts over 3 years

In 2024, the financial autonomy of SELARL PHARMACIE DU FRENE (25.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.1 years 2023
2021
2023
Q1: 0.95 years
Med: 3.59 years
Q3: 7.48 years
Average -8 pts over 2 years

In 2023, the repayment capacity of SELARL PHARMACIE DU FRENE (6.10) 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 173.52. 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

173.518

Liquidity indicators evolution
SELARL PHARMACIE DU FRENE

Sector positioning

Liquidity ratio
173.52 2024
2021
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average +11 pts over 3 years

In 2024, the liquidity ratio of SELARL PHARMACIE DU FRENE (173.52) 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
9.62x 2023
2021
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Excellent

In 2023, the interest coverage of SELARL PHARMACIE DU FRENE (9.6x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1205 days. Excellent situation: suppliers finance 1122 days of the operating cycle (retail model).

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

83 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

1205 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 DU FRENE

Positioning of SELARL PHARMACIE DU FRENE 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 DU FRENE is estimated at 461 388 € (range 321 303€ - 690 263€). 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
321k€ 461k€ 690k€
461 388 € Range: 321 303€ - 690 263€
NAF 5 année 2024

Valuation method used

Net Income Multiple
33 049 € × 14.0x = 461 388 €
Range: 321 304€ - 690 264€

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 DU FRENE 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 FRENE

What is the revenue of SELARL PHARMACIE DU FRENE ?

The revenue of SELARL PHARMACIE DU FRENE in 2023 is 1.8 M€.

Is SELARL PHARMACIE DU FRENE profitable?

Yes, SELARL PHARMACIE DU FRENE generated a net profit of 33 k€ in 2024.

Where is the headquarters of SELARL PHARMACIE DU FRENE ?

The headquarters of SELARL PHARMACIE DU FRENE is located in VENCE (06140), in the department Alpes-Maritimes.

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

The tax return of SELARL PHARMACIE DU FRENE 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 FRENE operate?

SELARL PHARMACIE DU FRENE 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.