SELARL PHARMACIE JOZAN : revenue, balance sheet and financial ratios

SELARL PHARMACIE JOZAN is a French company founded 16 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CUISEAUX (71480), this company of category PME shows in 2025 a revenue of 2.8 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 JOZAN (SIREN 514922046)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 753 486 € 2 638 112 € 2 492 830 € 2 531 090 € 2 405 374 € 2 475 221 € 2 436 173 € 2 398 305 € N/C N/C
Net income -102 692 € 63 859 € 223 062 € 246 499 € 212 758 € 225 931 € 219 356 € 220 817 € 211 247 € 216 384 €
EBITDA 187 980 € 160 217 € 296 115 € 335 149 € 291 981 € 316 125 € 299 165 € 314 081 € N/C N/C
Net margin -3.7% 2.4% 8.9% 9.7% 8.8% 9.1% 9.0% 9.2% N/C N/C

Revenue and income statement

In 2025, SELARL PHARMACIE JOZAN achieves revenue of 2.8 M€. Revenue is growing positively over 10 years (CAGR: +2.0%). Vs 2024: +4%. After deducting consumption (2.0 M€), gross margin stands at 704 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 188 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -103 k€ (-3.7% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 753 486 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

704 136 €

EBITDA (2025) ?
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

187 980 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

185 659 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-102 692 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 88%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.552%

Financial autonomy (2025) ?
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

87.544%

Cash flow / Revenue (2025) ?
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

6.757%

Repayment capacity (2025) ?
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

0.155

Asset age ratio (2025) ?
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

100.0%

Solvency indicators evolution
SELARL PHARMACIE JOZAN

Sector positioning

Debt ratio
1.55 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Excellent

In 2025, the debt ratio of SELARL PHARMACIE JOZAN (1.55) 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
87.54% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of SELARL PHARMACIE JOZAN (87.5%) 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
0.15 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Excellent

In 2025, the repayment capacity of SELARL PHARMACIE JOZAN (0.15) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 898.20. 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 (2025) ?
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

898.195

Interest coverage (2025) ?
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

0.928

Liquidity indicators evolution
SELARL PHARMACIE JOZAN

Sector positioning

Liquidity ratio
898.2 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent +19 pts over 3 years

In 2025, the liquidity ratio of SELARL PHARMACIE JOZAN (898.20) 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
0.93x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Average

In 2025, the interest coverage of SELARL PHARMACIE JOZAN (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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Overall, WCR represents 265 days of revenue, i.e. 2.0 M€ to permanently finance.

Operating WCR (2025) ?
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

2 027 199 €

Customer credit (2025) ?
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

6 j

Supplier credit (2025) ?
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

33 j

Inventory turnover (2025) ?
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 (2025) ?
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

265 j

WCR and payment terms evolution
SELARL PHARMACIE JOZAN

Positioning of SELARL PHARMACIE JOZAN in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SELARL PHARMACIE JOZAN is estimated at 1 533 627 € (range 919 034€ - 2 043 189€). With an EBITDA of 187 980€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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 2025
277 transactions
919k€ 1533k€ 2043k€
1 533 627 € Range: 919 034€ - 2 043 189€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
187 980 € × 7.7x
Estimation 1 451 263 €
731 865€ - 2 112 736€
Revenue Multiple 30%
2 753 486 € × 0.61x
Estimation 1 670 903 €
1 230 982€ - 1 927 279€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 JOZAN 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 JOZAN

What is the revenue of SELARL PHARMACIE JOZAN ?

The revenue of SELARL PHARMACIE JOZAN in 2025 is 2.8 M€.

Is SELARL PHARMACIE JOZAN profitable?

SELARL PHARMACIE JOZAN recorded a net loss in 2025.

Where is the headquarters of SELARL PHARMACIE JOZAN ?

The headquarters of SELARL PHARMACIE JOZAN is located in CUISEAUX (71480), in the department Saone-et-Loire.

Where to find the tax return of SELARL PHARMACIE JOZAN ?

The tax return of SELARL PHARMACIE JOZAN 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 JOZAN operate?

SELARL PHARMACIE JOZAN 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.