SELARL PHARMACIE SAINT CORNELY : revenue, balance sheet and financial ratios

SELARL PHARMACIE SAINT CORNELY is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CARNAC (56340), this company of category PME shows in 2025 a revenue of 1.1 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 SAINT CORNELY (SIREN 827958000)
Indicator 2025 2024 2023 2021 2020 2019
Revenue 1 080 207 € 1 277 187 € N/C N/C N/C N/C
Net income 15 965 € 81 880 € 130 534 € 188 728 € 106 869 € 70 441 €
EBITDA 65 743 € 120 404 € N/C N/C N/C N/C
Net margin 1.5% 6.4% N/C N/C N/C N/C

Revenue and income statement

En 2025, SELARL PHARMACIE SAINT CORNELY alcanza unos ingresos de 1.1 M€. Los ingresos disminuyen en el período 2024-2025 (TCAC: -15.4%). Caída significativa de -15% vs 2024. Tras deducir el consumo (697 k€), el margen bruto se sitúa en 383 k€, es decir, una tasa del 35%. El EBITDA alcanza 66 k€, representando el 6.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-15%), el EBITDA varía en -45%, reduciendo el margen en 3.3 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 16 k€, es decir, el 1.5% de los ingresos.

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

1 080 207 €

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

383 022 €

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

65 743 €

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

51 745 €

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

15 965 €

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

6.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 149%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 37%. El equilibrio entre fondos propios y deuda es satisfactorio. La capacidad de reembolso indica que se necesitarían 23.5 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 3.1% de los ingresos.

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

148.545%

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

36.899%

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

3.071%

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

23.545

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

47.7%

Solvency indicators evolution
SELARL PHARMACIE SAINT CORNELY

Sector positioning

Ratio de endeudamiento
148.54 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average

En 2025, el ratio de endeudamiento de SELARL PHARMACIE SAINT CO... (148.54) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
36.9% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average

En 2025, el autonomía financiera de SELARL PHARMACIE SAINT CO... (36.9%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
23.55 ans 2025
2024
2025
Q1: 0.51 ans
Med: 2.46 ans
Q3: 6.17 ans
Vigilar

En 2025, el capacidad de reembolso de SELARL PHARMACIE SAINT CO... (23.6 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 189.86. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 38.9x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

189.86

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

38.946

Liquidity indicators evolution
SELARL PHARMACIE SAINT CORNELY

Sector positioning

Ratio de liquidez
189.86 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Bueno -7 pts over 3 years

En 2025, el ratio de liquidez de SELARL PHARMACIE SAINT CO... (189.86) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
38.95x 2025
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Excelente +19 pts over 2 years

En 2025, el cobertura de intereses de SELARL PHARMACIE SAINT CO... (39.0x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 3 días. Plazo proveedores: 43 días. Excelente situación: los proveedores financian 40 días del ciclo operativo. La rotación de existencias es de 42 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 57 días de ingresos.

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

171 807 €

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

3 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

43 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

42 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

57 j

WCR and payment terms evolution
SELARL PHARMACIE SAINT CORNELY

Positioning of SELARL PHARMACIE SAINT CORNELY 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 SAINT CORNELY is estimated at 501 150 € (range 307 274€ - 675 860€). With an EBITDA of 65 743€, 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
307k€ 501k€ 675k€
501 150 € Range: 307 274€ - 675 860€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
65 743 € × 7.7x
Estimation 507 556 €
255 958€ - 738 896€
Revenue Multiple 30%
1 080 207 € × 0.61x
Estimation 655 504 €
482 921€ - 756 082€
Net Income Multiple 20%
15 965 € × 15.9x
Estimation 253 606 €
172 098€ - 397 943€

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 SAINT CORNELY 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 SAINT CORNELY

What is the revenue of SELARL PHARMACIE SAINT CORNELY ?

The revenue of SELARL PHARMACIE SAINT CORNELY in 2025 is 1.1 M€.

Is SELARL PHARMACIE SAINT CORNELY profitable?

Yes, SELARL PHARMACIE SAINT CORNELY generated a net profit of 16 k€ in 2025.

Where is the headquarters of SELARL PHARMACIE SAINT CORNELY ?

The headquarters of SELARL PHARMACIE SAINT CORNELY is located in CARNAC (56340), in the department Morbihan.

Where to find the tax return of SELARL PHARMACIE SAINT CORNELY ?

The tax return of SELARL PHARMACIE SAINT CORNELY 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 SAINT CORNELY operate?

SELARL PHARMACIE SAINT CORNELY 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.