SELARL PHARMACIE INIZAN ROULLIER : revenue, balance sheet and financial ratios

SELARL PHARMACIE INIZAN ROULLIER is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ALBI (81000), this company of category PME shows in 2020 a revenue of 608 k€. 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 INIZAN ROULLIER (SIREN 450162037)
Indicator 2020 2019 2018 2017 2016
Revenue 607 551 € 663 623 € 627 717 € 636 979 € 635 225 €
Net income 75 230 € 86 904 € 48 632 € 47 698 € 62 808 €
EBITDA 94 271 € 96 634 € 79 492 € 88 398 € 75 436 €
Net margin 12.4% 13.1% 7.7% 7.5% 9.9%

Revenue and income statement

In 2020, SELARL PHARMACIE INIZAN ROULLIER achieves revenue of 608 k€. Activity remains stable over the period (CAGR: -1.1%). Slight decline of -8% vs 2019. After deducting consumption (416 k€), gross margin stands at 191 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 94 k€, representing 15.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 12.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

607 551 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

191 426 €

EBITDA (2020) ?
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

94 271 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

87 880 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

75 230 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.5%

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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 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

116.838%

Financial autonomy (2020) ?
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

41.085%

Cash flow / Revenue (2020) ?
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

12.306%

Repayment capacity (2020) ?
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

3.615

Asset age ratio (2020) ?
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

0.3%

Solvency indicators evolution
SELARL PHARMACIE INIZAN ROULLIER

Sector positioning

Debt ratio
116.84 2020
2018
2019
2020
Q1: 33.2
Med: 96.78
Q3: 238.43
Average

In 2020, the debt ratio of SELARL PHARMACIE INIZAN R... (116.84) 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
41.09% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.95%
Average

In 2020, the financial autonomy of SELARL PHARMACIE INIZAN R... (41.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.62 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.3 years
Good +5 pts over 3 years

In 2020, the repayment capacity of SELARL PHARMACIE INIZAN R... (3.62) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 213.87. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

213.874

Interest coverage (2020) ?
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

6.465

Liquidity indicators evolution
SELARL PHARMACIE INIZAN ROULLIER

Sector positioning

Liquidity ratio
213.87 2020
2018
2019
2020
Q1: 133.12
Med: 181.89
Q3: 251.9
Good +38 pts over 3 years

In 2020, the liquidity ratio of SELARL PHARMACIE INIZAN R... (213.87) 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
6.46x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.87x
Q3: 8.37x
Good

In 2020, the interest coverage of SELARL PHARMACIE INIZAN R... (6.5x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 55 days of revenue, i.e. 93 k€ to permanently finance.

Operating WCR (2020) ?
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

93 131 €

Customer credit (2020) ?
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

8 j

Supplier credit (2020) ?
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

38 j

Inventory turnover (2020) ?
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

49 j

WCR in days of revenue (2020) ?
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

55 j

WCR and payment terms evolution
SELARL PHARMACIE INIZAN ROULLIER

Positioning of SELARL PHARMACIE INIZAN ROULLIER in its sector

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

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of SELARL PHARMACIE INIZAN ROULLIER is estimated at 818 312 € (range 633 381€ - 1 063 251€). With an EBITDA of 94 271€, the sector multiple of 9.7x 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 2020
180 transactions
633k€ 818k€ 1063k€
818 312 € Range: 633 381€ - 1 063 251€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
94 271 € × 9.7x
Estimation 916 629 €
741 129€ - 1 229 249€
Revenue Multiple 30%
607 551 € × 0.81x
Estimation 491 192 €
403 439€ - 539 062€
Net Income Multiple 20%
75 230 € × 14.1x
Estimation 1 063 200 €
708 927€ - 1 434 544€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 INIZAN ROULLIER 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 INIZAN ROULLIER

What is the revenue of SELARL PHARMACIE INIZAN ROULLIER ?

The revenue of SELARL PHARMACIE INIZAN ROULLIER in 2020 is 608 k€.

Is SELARL PHARMACIE INIZAN ROULLIER profitable?

Yes, SELARL PHARMACIE INIZAN ROULLIER generated a net profit of 75 k€ in 2020.

Where is the headquarters of SELARL PHARMACIE INIZAN ROULLIER ?

The headquarters of SELARL PHARMACIE INIZAN ROULLIER is located in ALBI (81000), in the department Tarn.

Where to find the tax return of SELARL PHARMACIE INIZAN ROULLIER ?

The tax return of SELARL PHARMACIE INIZAN ROULLIER 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 INIZAN ROULLIER operate?

SELARL PHARMACIE INIZAN ROULLIER 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.