SELARL PHARMACIE SEIGLE-FERRAND : revenue, balance sheet and financial ratios

SELARL PHARMACIE SEIGLE-FERRAND is a French company founded 11 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LE CHAMBON-FEUGEROLLES (42500), this company of category PME shows in 2018 a revenue of 1.9 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 SEIGLE-FERRAND (SIREN 808000269)
Indicator 2018 2017 2016 2015
Revenue 1 929 847 € 1 805 776 € 1 734 539 € 1 751 630 €
Net income 263 735 € 207 052 € 193 607 € 56 184 €
EBITDA 365 237 € 286 370 € 272 819 € 101 166 €
Net margin 13.7% 11.5% 11.2% 3.2%

Revenue and income statement

In 2018, SELARL PHARMACIE SEIGLE-FERRAND achieves revenue of 1.9 M€. Revenue is growing positively over 4 years (CAGR: +3.3%). Vs 2017: +7%. After deducting consumption (1.2 M€), gross margin stands at 704 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 365 k€, representing 18.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 264 k€, i.e. 13.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 929 847 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

703 831 €

EBITDA (2018) ?
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

365 237 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

367 561 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

263 735 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.9%

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

115.132%

Financial autonomy (2018) ?
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

42.175%

Cash flow / Revenue (2018) ?
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

14.096%

Repayment capacity (2018) ?
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

3.24

Asset age ratio (2018) ?
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

16.7%

Solvency indicators evolution
SELARL PHARMACIE SEIGLE-FERRAND

Sector positioning

Debt ratio
115.13 2018
2016
2017
2018
Q1: 40.91
Med: 114.61
Q3: 266.0
Average -25 pts over 3 years

In 2018, the debt ratio of SELARL PHARMACIE SEIGLE-F... (115.13) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.17% 2018
2016
2017
2018
Q1: 21.63%
Med: 38.41%
Q3: 58.07%
Good +30 pts over 3 years

In 2018, the financial autonomy of SELARL PHARMACIE SEIGLE-F... (42.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.24 years 2018
2016
2017
2018
Q1: 1.85 years
Med: 5.41 years
Q3: 9.79 years
Good -14 pts over 3 years

In 2018, the repayment capacity of SELARL PHARMACIE SEIGLE-F... (3.24) 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 375.03. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

375.029

Interest coverage (2018) ?
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

2.283

Liquidity indicators evolution
SELARL PHARMACIE SEIGLE-FERRAND

Sector positioning

Liquidity ratio
375.03 2018
2016
2017
2018
Q1: 118.21
Med: 162.86
Q3: 228.31
Excellent

In 2018, the liquidity ratio of SELARL PHARMACIE SEIGLE-F... (375.03) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.28x 2018
2016
2017
2018
Q1: 1.93x
Med: 6.3x
Q3: 12.7x
Average

In 2018, the interest coverage of SELARL PHARMACIE SEIGLE-F... (2.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 203 k€ to permanently finance. Over 2015-2018, WCR increased by +117%, requiring additional financing.

Operating WCR (2018) ?
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

202 923 €

Customer credit (2018) ?
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

0 j

Supplier credit (2018) ?
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

29 j

Inventory turnover (2018) ?
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

19 j

WCR in days of revenue (2018) ?
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

38 j

WCR and payment terms evolution
SELARL PHARMACIE SEIGLE-FERRAND

Positioning of SELARL PHARMACIE SEIGLE-FERRAND in its sector

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

Valuation estimate

Based on 177 transactions of similar company sales in 2018, the value of SELARL PHARMACIE SEIGLE-FERRAND is estimated at 2 755 662 € (range 2 098 324€ - 4 178 609€). With an EBITDA of 365 237€, the sector multiple of 9.1x is applied. The price/revenue ratio is 0.74x (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 2018
177 transactions
2098k€ 2755k€ 4178k€
2 755 662 € Range: 2 098 324€ - 4 178 609€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
365 237 € × 9.1x
Estimation 3 331 941 €
2 518 099€ - 5 184 625€
Revenue Multiple 30%
1 929 847 € × 0.74x
Estimation 1 418 533 €
1 147 633€ - 1 646 517€
Net Income Multiple 20%
263 735 € × 12.6x
Estimation 3 320 659 €
2 474 924€ - 5 461 709€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 SEIGLE-FERRAND 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 SEIGLE-FERRAND

What is the revenue of SELARL PHARMACIE SEIGLE-FERRAND ?

The revenue of SELARL PHARMACIE SEIGLE-FERRAND in 2018 is 1.9 M€.

Is SELARL PHARMACIE SEIGLE-FERRAND profitable?

Yes, SELARL PHARMACIE SEIGLE-FERRAND generated a net profit of 264 k€ in 2018.

Where is the headquarters of SELARL PHARMACIE SEIGLE-FERRAND ?

The headquarters of SELARL PHARMACIE SEIGLE-FERRAND is located in LE CHAMBON-FEUGEROLLES (42500), in the department Loire.

Where to find the tax return of SELARL PHARMACIE SEIGLE-FERRAND ?

The tax return of SELARL PHARMACIE SEIGLE-FERRAND 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 SEIGLE-FERRAND operate?

SELARL PHARMACIE SEIGLE-FERRAND 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.