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

SELARL PHARMACIE DU SUD is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TOULOUSE (31400), this company of category PME shows in 2024 a revenue of 2.2 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 SUD (SIREN 500340518)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 167 155 € 2 101 496 € 2 176 689 € 2 087 787 € 2 310 260 € 1 895 738 € 1 870 548 € 1 804 560 € 1 722 996 €
Net income 35 472 € 22 470 € 139 836 € 88 855 € 121 423 € 142 478 € 127 737 € 111 950 € 108 263 €
EBITDA 60 773 € 73 086 € 199 568 € 138 901 € 184 807 € 181 539 € 211 372 € 168 013 € 163 371 €
Net margin 1.6% 1.1% 6.4% 4.3% 5.3% 7.5% 6.8% 6.2% 6.3%

Revenue and income statement

In 2024, SELARL PHARMACIE DU SUD achieves revenue of 2.2 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Vs 2023: +3%. After deducting consumption (1.5 M€), gross margin stands at 625 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 167 155 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

625 091 €

EBITDA (2024) ?
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

60 773 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 982 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 472 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

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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 22%. 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 74%. 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 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

21.763%

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

73.932%

Cash flow / Revenue (2024) ?
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

2.325%

Repayment capacity (2024) ?
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

6.644

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

35.0%

Solvency indicators evolution
SELARL PHARMACIE DU SUD

Sector positioning

Debt ratio
21.76 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Good

In 2024, the debt ratio of SELARL PHARMACIE DU SUD (21.76) 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
73.93% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent

In 2024, the financial autonomy of SELARL PHARMACIE DU SUD (73.9%) 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
6.64 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average +29 pts over 3 years

In 2024, the repayment capacity of SELARL PHARMACIE DU SUD (6.64) 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 250.44. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

250.437

Interest coverage (2024) ?
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

0.443

Liquidity indicators evolution
SELARL PHARMACIE DU SUD

Sector positioning

Liquidity ratio
250.44 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Good

In 2024, the liquidity ratio of SELARL PHARMACIE DU SUD (250.44) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

In 2024, the interest coverage of SELARL PHARMACIE DU SUD (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 392 k€ to permanently finance. Over 2016-2024, WCR increased by +138%, requiring additional financing.

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

392 298 €

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

33 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

32 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

19 j

WCR in days of revenue (2024) ?
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

65 j

WCR and payment terms evolution
SELARL PHARMACIE DU SUD

Positioning of SELARL PHARMACIE DU SUD 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 SUD is estimated at 795 534 € (range 601 390€ - 1 108 490€). With an EBITDA of 60 773€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
601k€ 795k€ 1108k€
795 534 € Range: 601 390€ - 1 108 490€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
60 773 € × 9.2x
Estimation 561 206 €
367 615€ - 872 560€
Revenue Multiple 30%
2 167 155 € × 0.64x
Estimation 1 386 294 €
1 162 037€ - 1 746 788€
Net Income Multiple 20%
35 472 € × 14.0x
Estimation 495 215 €
344 860€ - 740 870€

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 SUD 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 SUD

What is the revenue of SELARL PHARMACIE DU SUD ?

The revenue of SELARL PHARMACIE DU SUD in 2024 is 2.2 M€.

Is SELARL PHARMACIE DU SUD profitable?

Yes, SELARL PHARMACIE DU SUD generated a net profit of 35 k€ in 2024.

Where is the headquarters of SELARL PHARMACIE DU SUD ?

The headquarters of SELARL PHARMACIE DU SUD is located in TOULOUSE (31400), in the department Haute-Garonne.

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

The tax return of SELARL PHARMACIE DU SUD 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 SUD operate?

SELARL PHARMACIE DU SUD 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.