SELARL PHARMACIE ZEROUKIAN VALENCE II : revenue, balance sheet and financial ratios

SELARL PHARMACIE ZEROUKIAN VALENCE II is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VALENCE (26000), this company of category PME shows in 2022 a revenue of 10.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SELARL PHARMACIE ZEROUKIAN VALENCE II (SIREN 498025931)
Indicator 2022 2021 2017 2016
Revenue 10 287 213 € 9 872 794 € 9 844 167 € 10 200 606 €
Net income 471 137 € 634 065 € -915 866 € 315 980 €
EBITDA 722 849 € 1 054 440 € 820 974 € 732 733 €
Net margin 4.6% 6.4% -9.3% 3.1%

Revenue and income statement

In 2022, SELARL PHARMACIE ZEROUKIAN VALENCE II achieves revenue of 10.3 M€. Revenue is growing positively over 4 years (CAGR: +0.1%). Vs 2021: +4%. After deducting consumption (7.0 M€), gross margin stands at 3.3 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 723 k€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -31%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 471 k€, i.e. 4.6% 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

10 287 213 €

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

3 268 703 €

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

722 849 €

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

751 054 €

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

471 137 €

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

7.0%

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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 441%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

441.386%

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

14.266%

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

4.427%

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

12.168

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

17.6%

Solvency indicators evolution
SELARL PHARMACIE ZEROUKIAN VALENCE II

Sector positioning

Debt ratio
441.39 2022
2017
2021
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Average

In 2022, the debt ratio of SELARL PHARMACIE ZEROUKIA... (441.39) 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
14.27% 2022
2017
2021
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Average

In 2022, the financial autonomy of SELARL PHARMACIE ZEROUKIA... (14.3%) 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
12.17 years 2022
2017
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average +50 pts over 3 years

In 2022, the repayment capacity of SELARL PHARMACIE ZEROUKIA... (12.17) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 147.01. 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 4.7x. 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

147.013

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

4.704

Liquidity indicators evolution
SELARL PHARMACIE ZEROUKIAN VALENCE II

Sector positioning

Liquidity ratio
147.01 2022
2017
2021
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Average

In 2022, the liquidity ratio of SELARL PHARMACIE ZEROUKIA... (147.01) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.7x 2022
2017
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Good -6 pts over 3 years

In 2022, the interest coverage of SELARL PHARMACIE ZEROUKIA... (4.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

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

1 386 613 €

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

4 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

64 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

43 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

49 j

WCR and payment terms evolution
SELARL PHARMACIE ZEROUKIAN VALENCE II

Positioning of SELARL PHARMACIE ZEROUKIAN VALENCE II 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 ZEROUKIAN VALENCE II is estimated at 6 980 640 € (range 5 280 496€ - 9 857 676€). With an EBITDA of 722 849€, 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
5280k€ 6980k€ 9857k€
6 980 640 € Range: 5 280 496€ - 9 857 676€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
722 849 € × 9.3x
Estimation 6 747 256 €
4 980 226€ - 10 228 553€
Revenue Multiple 30%
10 287 213 € × 0.81x
Estimation 8 327 615 €
6 816 995€ - 10 268 382€
Net Income Multiple 20%
471 137 € × 11.8x
Estimation 5 543 638 €
3 726 426€ - 8 314 427€

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 ZEROUKIAN VALENCE II 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 ZEROUKIAN VALENCE II

What is the revenue of SELARL PHARMACIE ZEROUKIAN VALENCE II ?

The revenue of SELARL PHARMACIE ZEROUKIAN VALENCE II in 2022 is 10.3 M€.

Is SELARL PHARMACIE ZEROUKIAN VALENCE II profitable?

Yes, SELARL PHARMACIE ZEROUKIAN VALENCE II generated a net profit of 471 k€ in 2022.

Where is the headquarters of SELARL PHARMACIE ZEROUKIAN VALENCE II ?

The headquarters of SELARL PHARMACIE ZEROUKIAN VALENCE II is located in VALENCE (26000), in the department Drome.

Where to find the tax return of SELARL PHARMACIE ZEROUKIAN VALENCE II ?

The tax return of SELARL PHARMACIE ZEROUKIAN VALENCE II 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 ZEROUKIAN VALENCE II operate?

SELARL PHARMACIE ZEROUKIAN VALENCE II 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.