SELARL PHARMACIE LAIR - PORTE HORLOGE : revenue, balance sheet and financial ratios

SELARL PHARMACIE LAIR - PORTE HORLOGE is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VIRE-NORMANDIE (14500), this company of category PME shows in 2023 a revenue of 5.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SELARL PHARMACIE LAIR - PORTE HORLOGE (SIREN 449526342)
Indicator 2024 2023 2022 2021 2019 2018 2017
Revenue N/C 5 242 175 € N/C 3 322 727 € 4 797 146 € 4 956 109 € 5 078 838 €
Net income 414 595 € 230 193 € 330 922 € 153 865 € 192 783 € 295 782 € 1 897 366 €
EBITDA N/C 273 598 € N/C 129 914 € 171 295 € 427 288 € 425 722 €
Net margin N/C 4.4% N/C 4.6% 4.0% 6.0% 37.4%

Revenue and income statement

In 2024, SELARL PHARMACIE LAIR - PORTE HORLOGE generates positive net income of 415 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 1.9 M€ -> 415 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

414 595 €

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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 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

2.366%

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

89.843%

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

38.4%

Solvency indicators evolution
SELARL PHARMACIE LAIR - PORTE HORLOGE

Sector positioning

Debt ratio
2.37 2024
2022
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Excellent

In 2024, the debt ratio of SELARL PHARMACIE LAIR - P... (2.37) 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
89.84% 2024
2022
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Excellent +13 pts over 3 years

In 2024, the financial autonomy of SELARL PHARMACIE LAIR - P... (89.8%) 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
0.51 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Excellent

In 2023, the repayment capacity of SELARL PHARMACIE LAIR - P... (0.51) 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 555.40. 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

555.405

Liquidity indicators evolution
SELARL PHARMACIE LAIR - PORTE HORLOGE

Sector positioning

Liquidity ratio
555.4 2024
2022
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of SELARL PHARMACIE LAIR - P... (555.40) 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
0.0x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average

In 2023, the interest coverage of SELARL PHARMACIE LAIR - P... (0.0x) 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.

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

0 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

0 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 LAIR - PORTE HORLOGE

Positioning of SELARL PHARMACIE LAIR - PORTE HORLOGE 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 LAIR - PORTE HORLOGE is estimated at 5 788 052 € (range 4 030 708€ - 8 659 258€). 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
4030k€ 5788k€ 8659k€
5 788 052 € Range: 4 030 708€ - 8 659 258€
NAF 5 année 2024

Valuation method used

Net Income Multiple
414 595 € × 14.0x = 5 788 053 €
Range: 4 030 708€ - 8 659 258€

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 LAIR - PORTE HORLOGE 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 LAIR - PORTE HORLOGE

What is the revenue of SELARL PHARMACIE LAIR - PORTE HORLOGE ?

The revenue of SELARL PHARMACIE LAIR - PORTE HORLOGE in 2023 is 5.2 M€.

Is SELARL PHARMACIE LAIR - PORTE HORLOGE profitable?

Yes, SELARL PHARMACIE LAIR - PORTE HORLOGE generated a net profit of 415 k€ in 2024.

Where is the headquarters of SELARL PHARMACIE LAIR - PORTE HORLOGE ?

The headquarters of SELARL PHARMACIE LAIR - PORTE HORLOGE is located in VIRE-NORMANDIE (14500), in the department Calvados.

Where to find the tax return of SELARL PHARMACIE LAIR - PORTE HORLOGE ?

The tax return of SELARL PHARMACIE LAIR - PORTE HORLOGE 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 LAIR - PORTE HORLOGE operate?

SELARL PHARMACIE LAIR - PORTE HORLOGE 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.