SELARL PHARMACIE PIQUION JEAN-MARC : revenue, balance sheet and financial ratios

SELARL PHARMACIE PIQUION JEAN-MARC is a French company founded 33 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LES ABYMES (97139), this company of category PME shows in 2022 a revenue of 5.4 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 PIQUION JEAN-MARC (SIREN 387654577)
Indicator 2022 2020 2019 2018 2017
Revenue 5 435 356 € 5 355 975 € 4 956 657 € 5 343 900 € 5 399 724 €
Net income 18 828 € 8 297 € -295 439 € 20 503 € 56 885 €
EBITDA 301 471 € 8 995 € -84 588 € 92 575 € 211 918 €
Net margin 0.3% 0.2% -6.0% 0.4% 1.1%

Revenue and income statement

In 2022, SELARL PHARMACIE PIQUION JEAN-MARC achieves revenue of 5.4 M€. Revenue is growing positively over 5 years (CAGR: +0.1%). Vs 2020: +1%. After deducting consumption (3.2 M€), gross margin stands at 2.2 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 301 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 435 356 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 202 248 €

EBITDA (2022) ?
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

301 471 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

473 128 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 828 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.5%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

69.247%

Financial autonomy (2022) ?
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

23.792%

Cash flow / Revenue (2022) ?
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

-2.083%

Repayment capacity (2022) ?
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

-3.511

Asset age ratio (2022) ?
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

9.5%

Solvency indicators evolution
SELARL PHARMACIE PIQUION JEAN-MARC

Sector positioning

Debt ratio
69.25 2022
2019
2020
2022
Q1: 24.51
Med: 74.73
Q3: 182.48
Good +22 pts over 3 years

In 2022, the debt ratio of SELARL PHARMACIE PIQUION ... (69.25) 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
23.79% 2022
2019
2020
2022
Q1: 28.54%
Med: 47.06%
Q3: 66.62%
Average

In 2022, the financial autonomy of SELARL PHARMACIE PIQUION ... (23.8%) 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
-3.51 years 2022
2019
2020
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Excellent

In 2022, the repayment capacity of SELARL PHARMACIE PIQUION ... (-3.51) 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 121.94. 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 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

121.935

Interest coverage (2022) ?
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

2.194

Liquidity indicators evolution
SELARL PHARMACIE PIQUION JEAN-MARC

Sector positioning

Liquidity ratio
121.94 2022
2019
2020
2022
Q1: 145.16
Med: 199.46
Q3: 274.98
Watch

In 2022, the liquidity ratio of SELARL PHARMACIE PIQUION ... (121.94) 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
2.19x 2022
2019
2020
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average +21 pts over 3 years

In 2022, the interest coverage of SELARL PHARMACIE PIQUION ... (2.2x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 1.1 M€ to permanently finance.

Operating WCR (2022) ?
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

1 131 261 €

Customer credit (2022) ?
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

9 j

Supplier credit (2022) ?
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

100 j

Inventory turnover (2022) ?
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

33 j

WCR in days of revenue (2022) ?
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

75 j

WCR and payment terms evolution
SELARL PHARMACIE PIQUION JEAN-MARC

Positioning of SELARL PHARMACIE PIQUION JEAN-MARC in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of SELARL PHARMACIE PIQUION JEAN-MARC is estimated at 2 771 306 € (range 2 148 857€ - 3 827 032€). With an EBITDA of 301 471€, the sector multiple of 9.3x 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 2022
215 transactions
2148k€ 2771k€ 3827k€
2 771 306 € Range: 2 148 857€ - 3 827 032€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
301 471 € × 9.3x
Estimation 2 814 007 €
2 077 050€ - 4 265 914€
Revenue Multiple 30%
5 435 356 € × 0.81x
Estimation 4 399 982 €
3 601 830€ - 5 425 406€
Net Income Multiple 20%
18 828 € × 11.8x
Estimation 221 540 €
148 919€ - 332 269€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 PIQUION JEAN-MARC 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 PIQUION JEAN-MARC

What is the revenue of SELARL PHARMACIE PIQUION JEAN-MARC ?

The revenue of SELARL PHARMACIE PIQUION JEAN-MARC in 2022 is 5.4 M€.

Is SELARL PHARMACIE PIQUION JEAN-MARC profitable?

Yes, SELARL PHARMACIE PIQUION JEAN-MARC generated a net profit of 19 k€ in 2022.

Where is the headquarters of SELARL PHARMACIE PIQUION JEAN-MARC ?

The headquarters of SELARL PHARMACIE PIQUION JEAN-MARC is located in LES ABYMES (97139), in the department Guadeloupe.

Where to find the tax return of SELARL PHARMACIE PIQUION JEAN-MARC ?

The tax return of SELARL PHARMACIE PIQUION JEAN-MARC 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 PIQUION JEAN-MARC operate?

SELARL PHARMACIE PIQUION JEAN-MARC 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.