SELARL PHARMACIE GAMBETTA : revenue, balance sheet and financial ratios

SELARL PHARMACIE GAMBETTA is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MONTIVILLIERS (76290), this company of category PME shows in 2021 a revenue of 363 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SELARL PHARMACIE GAMBETTA (SIREN 507830511)
Indicator 2021 2019 2018 2017 2016
Revenue 363 438 € N/C N/C N/C 1 325 214 €
Net income 29 698 € 82 290 € 55 962 € 61 675 € 110 211 €
EBITDA 40 289 € N/C N/C N/C 157 201 €
Net margin 8.2% N/C N/C N/C 8.3%

Revenue and income statement

In 2021, SELARL PHARMACIE GAMBETTA achieves revenue of 363 k€. Revenue is declining over the period 2016-2021 (CAGR: -22.8%). After deducting consumption (258 k€), gross margin stands at 106 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 40 k€, representing 11.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 8.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

363 438 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

105 754 €

EBITDA (2021) ?
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

40 289 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

39 877 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 698 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.0%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 13.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.028%

Financial autonomy (2021) ?
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

46.422%

Cash flow / Revenue (2021) ?
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

8.195%

Repayment capacity (2021) ?
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

13.331

Asset age ratio (2021) ?
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

12.9%

Solvency indicators evolution
SELARL PHARMACIE GAMBETTA

Sector positioning

Debt ratio
72.03 2021
2018
2019
2021
Q1: 29.04
Med: 85.54
Q3: 208.43
Good -11 pts over 3 years

In 2021, the debt ratio of SELARL PHARMACIE GAMBETTA (72.03) 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
46.42% 2021
2018
2019
2021
Q1: 25.89%
Med: 44.41%
Q3: 64.18%
Good +7 pts over 3 years

In 2021, the financial autonomy of SELARL PHARMACIE GAMBETTA (46.4%) 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
13.33 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of SELARL PHARMACIE GAMBETTA (13.33) 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 89.97. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

89.974

Interest coverage (2021) ?
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

0.866

Liquidity indicators evolution
SELARL PHARMACIE GAMBETTA

Sector positioning

Liquidity ratio
89.97 2021
2018
2019
2021
Q1: 139.2
Med: 190.68
Q3: 259.61
Watch

In 2021, the liquidity ratio of SELARL PHARMACIE GAMBETTA (89.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.87x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Average

In 2021, the interest coverage of SELARL PHARMACIE GAMBETTA (0.9x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 146 days. Excellent situation: suppliers finance 134 days of the operating cycle (retail model). Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). WCR is negative (-36 days): operations structurally generate cash. Notable WCR improvement over the period (-153%), freeing up cash.

Operating WCR (2021) ?
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

-36 635 €

Customer credit (2021) ?
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

12 j

Supplier credit (2021) ?
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

146 j

Inventory turnover (2021) ?
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

71 j

WCR in days of revenue (2021) ?
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

-36 j

WCR and payment terms evolution
SELARL PHARMACIE GAMBETTA

Positioning of SELARL PHARMACIE GAMBETTA 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 2021, the value of SELARL PHARMACIE GAMBETTA is estimated at 298 668 € (range 228 152€ - 428 247€). With an EBITDA of 40 289€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.69x (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 2021
220 transactions
228k€ 298k€ 428k€
298 668 € Range: 228 152€ - 428 247€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 289 € × 7.7x
Estimation 311 041 €
251 209€ - 467 050€
Revenue Multiple 30%
363 438 € × 0.69x
Estimation 250 062 €
195 802€ - 298 279€
Net Income Multiple 20%
29 698 € × 11.5x
Estimation 340 648 €
219 039€ - 526 195€

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 GAMBETTA 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 GAMBETTA

What is the revenue of SELARL PHARMACIE GAMBETTA ?

The revenue of SELARL PHARMACIE GAMBETTA in 2021 is 363 k€.

Is SELARL PHARMACIE GAMBETTA profitable?

Yes, SELARL PHARMACIE GAMBETTA generated a net profit of 30 k€ in 2021.

Where is the headquarters of SELARL PHARMACIE GAMBETTA ?

The headquarters of SELARL PHARMACIE GAMBETTA is located in MONTIVILLIERS (76290), in the department Seine-Maritime.

Where to find the tax return of SELARL PHARMACIE GAMBETTA ?

The tax return of SELARL PHARMACIE GAMBETTA 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 GAMBETTA operate?

SELARL PHARMACIE GAMBETTA 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.