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SELARL PHIEHUMON : revenue, balance sheet and financial ratios

SELARL PHIEHUMON is a French company founded 5 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in CONCARNEAU (29900), this company of category PME shows in 2023 a revenue of 1.5 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 PHIEHUMON (SIREN 883921959)
Indicator 2025 2024 2023 2022 2021
Revenue N/C N/C 1 522 034 € N/C N/C
Net income -25 216 € 5 174 € 54 249 € 98 874 € 6 059 €
EBITDA N/C N/C 117 587 € N/C N/C
Net margin N/C N/C 3.6% N/C N/C

Revenue and income statement

In 2025, SELARL PHIEHUMON records a net loss of 25 k€. This deficit will reduce equity on the balance sheet.

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

-25 216 €

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

54.806%

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

49.406%

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

41.5%

Solvency indicators evolution
SELARL PHIEHUMON

Sector positioning

Debt ratio
54.81 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Average +6 pts over 3 years

In 2025, the debt ratio of SELARL PHIEHUMON (54.81) 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
49.41% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Average -11 pts over 3 years

In 2025, the financial autonomy of SELARL PHIEHUMON (49.4%) 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
3.04 years 2023
2023
Q1: 0.95 years
Med: 3.58 years
Q3: 7.48 years
Good

In 2023, the repayment capacity of SELARL PHIEHUMON (3.04) 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 151.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

151.03

Liquidity indicators evolution
SELARL PHIEHUMON

Sector positioning

Liquidity ratio
151.03 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Average -21 pts over 3 years

In 2025, the liquidity ratio of SELARL PHIEHUMON (151.03) 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
2.47x 2023
2023
Q1: 0.38x
Med: 2.71x
Q3: 6.47x
Average

In 2023, the interest coverage of SELARL PHIEHUMON (2.5x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SELARL PHIEHUMON

Positioning of SELARL PHIEHUMON in its sector

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

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SELARL PHIEHUMON 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 PHIEHUMON

What is the revenue of SELARL PHIEHUMON ?

The revenue of SELARL PHIEHUMON in 2023 is 1.5 M€.

Is SELARL PHIEHUMON profitable?

SELARL PHIEHUMON recorded a net loss in 2025.

Where is the headquarters of SELARL PHIEHUMON ?

The headquarters of SELARL PHIEHUMON is located in CONCARNEAU (29900), in the department Finistere.

Where to find the tax return of SELARL PHIEHUMON ?

The tax return of SELARL PHIEHUMON 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 PHIEHUMON operate?

SELARL PHIEHUMON 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.