SELARL PHARMACIE PETIT GILLES : revenue, balance sheet and financial ratios

SELARL PHARMACIE PETIT GILLES is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ARRAS (62000), this company of category PME shows in 2025 a revenue of 2.4 M€. 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 PETIT GILLES (SIREN 498563204)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 396 922 € 2 240 536 € 2 282 249 € 2 496 366 € 2 088 139 € 1 857 445 € 1 787 991 € 1 922 329 € 1 791 459 €
Net income 2 767 € 86 234 € 127 739 € 304 271 € 154 279 € 77 217 € 95 456 € 103 158 € 124 698 €
EBITDA 112 216 € 126 157 € 188 264 € 444 181 € 249 775 € 143 146 € 170 456 € 187 097 € 224 884 €
Net margin 0.1% 3.8% 5.6% 12.2% 7.4% 4.2% 5.3% 5.4% 7.0%

Revenue and income statement

In 2025, SELARL PHARMACIE PETIT GILLES achieves revenue of 2.4 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Vs 2024: +7%. After deducting consumption (1.7 M€), gross margin stands at 745 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

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

2 396 922 €

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

745 005 €

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

112 216 €

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

97 946 €

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

2 767 €

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

4.7%

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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 84%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

2.303%

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

84.318%

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

0.666%

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

2.081

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

10.3%

Solvency indicators evolution
SELARL PHARMACIE PETIT GILLES

Sector positioning

Debt ratio
2.3 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Excellent

In 2025, the debt ratio of SELARL PHARMACIE PETIT GI... (2.30) 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
84.32% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Excellent +10 pts over 3 years

In 2025, the financial autonomy of SELARL PHARMACIE PETIT GI... (84.3%) 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
2.08 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Good +20 pts over 3 years

In 2025, the repayment capacity of SELARL PHARMACIE PETIT GI... (2.08) 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 215.03. 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 3.6x. Financial charges are adequately covered by operations.

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

215.034

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

3.562

Liquidity indicators evolution
SELARL PHARMACIE PETIT GILLES

Sector positioning

Liquidity ratio
215.03 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Good

In 2025, the liquidity ratio of SELARL PHARMACIE PETIT GI... (215.03) 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
3.56x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Good +12 pts over 3 years

In 2025, the interest coverage of SELARL PHARMACIE PETIT GI... (3.6x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 285 k€ to permanently finance. Over 2017-2025, WCR increased by +36%, requiring additional financing.

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

285 138 €

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

2 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

34 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

28 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

43 j

WCR and payment terms evolution
SELARL PHARMACIE PETIT GILLES

Positioning of SELARL PHARMACIE PETIT GILLES 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 PETIT GILLES is estimated at 878 320 € (range 545 884€ - 1 147 711€). With an EBITDA of 112 216€, 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
545k€ 878k€ 1147k€
878 320 € Range: 545 884€ - 1 147 711€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
112 216 € × 7.7x
Estimation 866 342 €
436 892€ - 1 261 213€
Revenue Multiple 30%
2 396 922 € × 0.61x
Estimation 1 454 528 €
1 071 575€ - 1 677 705€
Net Income Multiple 20%
2 767 € × 15.9x
Estimation 43 954 €
29 827€ - 68 970€

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 PETIT GILLES 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 PETIT GILLES

What is the revenue of SELARL PHARMACIE PETIT GILLES ?

The revenue of SELARL PHARMACIE PETIT GILLES in 2025 is 2.4 M€.

Is SELARL PHARMACIE PETIT GILLES profitable?

Yes, SELARL PHARMACIE PETIT GILLES generated a net profit of 3 k€ in 2025.

Where is the headquarters of SELARL PHARMACIE PETIT GILLES ?

The headquarters of SELARL PHARMACIE PETIT GILLES is located in ARRAS (62000), in the department Pas-de-Calais.

Where to find the tax return of SELARL PHARMACIE PETIT GILLES ?

The tax return of SELARL PHARMACIE PETIT GILLES 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 PETIT GILLES operate?

SELARL PHARMACIE PETIT GILLES 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.