SELARL PHARMACIE RIVIERE DES ROCHES : revenue, balance sheet and financial ratios

SELARL PHARMACIE RIVIERE DES ROCHES is a French company founded 18 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-BENOIT (97470), this company of category PME shows in 2025 a revenue of 2.1 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 RIVIERE DES ROCHES (SIREN 500464987)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 131 552 € N/C 2 008 518 € N/C N/C 1 693 731 € 1 691 210 € 1 634 290 € 645 494 €
Net income 33 746 € 92 592 € 151 715 € 199 291 € 188 252 € 181 288 € 186 738 € 157 738 € 101 436 €
EBITDA 49 883 € N/C 207 284 € N/C N/C 263 082 € 255 245 € 228 371 € 116 805 €
Net margin 1.6% N/C 7.6% N/C N/C 10.7% 11.0% 9.7% 15.7%

Revenue and income statement

In 2025, SELARL PHARMACIE RIVIERE DES ROCHES achieves revenue of 2.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +16.1%. After deducting consumption (1.5 M€), gross margin stands at 638 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 1.6% 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

2 131 552 €

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

638 257 €

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

49 883 €

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

46 457 €

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

33 746 €

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

2.3%

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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 535%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% 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

535.02%

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

13.035%

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

1.915%

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

25.173

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

27.4%

Solvency indicators evolution
SELARL PHARMACIE RIVIERE DES ROCHES

Sector positioning

Debt ratio
535.02 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Watch +50 pts over 3 years

In 2025, the debt ratio of SELARL PHARMACIE RIVIERE ... (535.02) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.04% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Watch -51 pts over 3 years

In 2025, the financial autonomy of SELARL PHARMACIE RIVIERE ... (13.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
25.17 years 2025
2023
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.25 years
Watch +50 pts over 2 years

In 2025, the repayment capacity of SELARL PHARMACIE RIVIERE ... (25.17) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.04. 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 3.9x. 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

86.044

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

3.937

Liquidity indicators evolution
SELARL PHARMACIE RIVIERE DES ROCHES

Sector positioning

Liquidity ratio
86.04 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Watch

In 2025, the liquidity ratio of SELARL PHARMACIE RIVIERE ... (86.04) 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
3.94x 2025
2023
2025
Q1: 0.0x
Med: 1.9x
Q3: 5.95x
Good +38 pts over 2 years

In 2025, the interest coverage of SELARL PHARMACIE RIVIERE ... (3.9x) 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: 40 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 133 k€ to permanently finance. Over 2017-2025, WCR increased by +63%, 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

132 625 €

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

1 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

40 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

26 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

22 j

WCR and payment terms evolution
SELARL PHARMACIE RIVIERE DES ROCHES

Positioning of SELARL PHARMACIE RIVIERE DES ROCHES 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 RIVIERE DES ROCHES is estimated at 687 815 € (range 455 741€ - 896 139€). With an EBITDA of 49 883€, 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
455k€ 687k€ 896k€
687 815 € Range: 455 741€ - 896 139€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 883 € × 7.7x
Estimation 385 112 €
194 210€ - 560 643€
Revenue Multiple 30%
2 131 552 € × 0.61x
Estimation 1 293 493 €
952 938€ - 1 491 961€
Net Income Multiple 20%
33 746 € × 15.9x
Estimation 536 059 €
363 772€ - 841 151€

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 RIVIERE DES ROCHES 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 RIVIERE DES ROCHES

What is the revenue of SELARL PHARMACIE RIVIERE DES ROCHES ?

The revenue of SELARL PHARMACIE RIVIERE DES ROCHES in 2025 is 2.1 M€.

Is SELARL PHARMACIE RIVIERE DES ROCHES profitable?

Yes, SELARL PHARMACIE RIVIERE DES ROCHES generated a net profit of 34 k€ in 2025.

Where is the headquarters of SELARL PHARMACIE RIVIERE DES ROCHES ?

The headquarters of SELARL PHARMACIE RIVIERE DES ROCHES is located in SAINT-BENOIT (97470), in the department La Reunion.

Where to find the tax return of SELARL PHARMACIE RIVIERE DES ROCHES ?

The tax return of SELARL PHARMACIE RIVIERE DES ROCHES 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 RIVIERE DES ROCHES operate?

SELARL PHARMACIE RIVIERE DES ROCHES 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.