SELARL PHARMACIE PRINCIPALE D'ENGHIEN : revenue, balance sheet and financial ratios

SELARL PHARMACIE PRINCIPALE D'ENGHIEN is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ENGHIEN-LES-BAINS (95880), this company of category PME shows in 2024 a revenue of 4.1 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 PRINCIPALE D'ENGHIEN (SIREN 484337050)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 054 627 € 3 997 867 € 4 200 391 € 3 573 078 € 3 233 902 € 3 283 311 € 3 324 243 € 3 440 636 € 3 560 824 €
Net income 104 944 € 139 071 € 399 234 € 474 814 € 171 826 € 171 045 € 156 830 € 187 833 € 265 704 €
EBITDA 124 538 € 148 135 € 514 202 € 301 421 € 218 910 € 193 438 € 194 373 € 259 782 € 397 169 €
Net margin 2.6% 3.5% 9.5% 13.3% 5.3% 5.2% 4.7% 5.5% 7.5%

Revenue and income statement

In 2024, SELARL PHARMACIE PRINCIPALE D'ENGHIEN achieves revenue of 4.1 M€. Revenue is growing positively over 9 years (CAGR: +1.6%). Vs 2023: +1%. After deducting consumption (2.9 M€), gross margin stands at 1.1 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 054 627 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 113 063 €

EBITDA (2024) ?
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

124 538 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

145 250 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

104 944 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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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 12%. 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 77%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

11.702%

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

77.012%

Cash flow / Revenue (2024) ?
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

3.06%

Repayment capacity (2024) ?
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

2.745

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

22.4%

Solvency indicators evolution
SELARL PHARMACIE PRINCIPALE D'ENGHIEN

Sector positioning

Debt ratio
11.7 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Excellent

In 2024, the debt ratio of SELARL PHARMACIE PRINCIPA... (11.70) 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
77.01% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of SELARL PHARMACIE PRINCIPA... (77.0%) 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
2.75 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Good +14 pts over 3 years

In 2024, the repayment capacity of SELARL PHARMACIE PRINCIPA... (2.75) 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 112.66. 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 4.5x. Financial charges are adequately covered by operations.

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

112.664

Interest coverage (2024) ?
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

4.467

Liquidity indicators evolution
SELARL PHARMACIE PRINCIPALE D'ENGHIEN

Sector positioning

Liquidity ratio
112.66 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch -24 pts over 3 years

In 2024, the liquidity ratio of SELARL PHARMACIE PRINCIPA... (112.66) 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
4.47x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Good +20 pts over 3 years

In 2024, the interest coverage of SELARL PHARMACIE PRINCIPA... (4.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 590 k€ to permanently finance. Over 2016-2024, WCR increased by +541%, requiring additional financing.

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

590 192 €

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

1 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

49 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

46 j

WCR in days of revenue (2024) ?
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

52 j

WCR and payment terms evolution
SELARL PHARMACIE PRINCIPALE D'ENGHIEN

Positioning of SELARL PHARMACIE PRINCIPALE D'ENGHIEN 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 PRINCIPALE D'ENGHIEN is estimated at 1 646 143 € (range 1 232 950€ - 2 312 855€). With an EBITDA of 124 538€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
1232k€ 1646k€ 2312k€
1 646 143 € Range: 1 232 950€ - 2 312 855€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
124 538 € × 9.2x
Estimation 1 150 042 €
753 328€ - 1 788 078€
Revenue Multiple 30%
4 054 627 € × 0.64x
Estimation 2 593 680 €
2 174 107€ - 3 268 144€
Net Income Multiple 20%
104 944 € × 14.0x
Estimation 1 465 096 €
1 020 270€ - 2 191 867€

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 PRINCIPALE D'ENGHIEN 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 PRINCIPALE D'ENGHIEN

What is the revenue of SELARL PHARMACIE PRINCIPALE D'ENGHIEN ?

The revenue of SELARL PHARMACIE PRINCIPALE D'ENGHIEN in 2024 is 4.1 M€.

Is SELARL PHARMACIE PRINCIPALE D'ENGHIEN profitable?

Yes, SELARL PHARMACIE PRINCIPALE D'ENGHIEN generated a net profit of 105 k€ in 2024.

Where is the headquarters of SELARL PHARMACIE PRINCIPALE D'ENGHIEN ?

The headquarters of SELARL PHARMACIE PRINCIPALE D'ENGHIEN is located in ENGHIEN-LES-BAINS (95880), in the department Val-d'Oise.

Where to find the tax return of SELARL PHARMACIE PRINCIPALE D'ENGHIEN ?

The tax return of SELARL PHARMACIE PRINCIPALE D'ENGHIEN 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 PRINCIPALE D'ENGHIEN operate?

SELARL PHARMACIE PRINCIPALE D'ENGHIEN 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.