Employees: 11 (2023.0)Legal category: 5485Size: PMECreation date: 2014-08-06 (11 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: PERPIGNAN (66000), Pyrenees-Orientales
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SELARL SALA - MESTRES : revenue, balance sheet and financial ratios
SELARL SALA - MESTRES is a French company
founded 11 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in PERPIGNAN (66000),
this company of category PME
shows in 2024 a net income positive of 147 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SELARL SALA - MESTRES (SIREN 803963529)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
146 844 €
258 469 €
404 235 €
563 675 €
300 498 €
253 151 €
185 017 €
180 868 €
222 631 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, SELARL SALA - MESTRES generates positive net income of 147 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 223 k€ -> 147 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
146 844 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
9.09%
Financial autonomy (2024)
?
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
81.526%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution SELARL SALA - MESTRES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
277.462
212.469
140.861
88.239
54.965
30.756
19.792
13.282
9.09
Financial autonomy
23.431
27.255
37.125
46.737
56.784
66.163
72.591
77.329
81.526
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
9.092024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Excellent
In 2024, the debt ratio of SELARL SALA - MESTRES (9.09) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
81.53%2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent+8 pts over 3 years
In 2024, the financial autonomy of SELARL SALA - MESTRES (81.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 453.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
453.726
Liquidity indicators evolution SELARL SALA - MESTRES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
256.252
221.023
281.54
294.561
331.086
361.319
387.227
410.057
453.726
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
453.732024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent
In 2024, the liquidity ratio of SELARL SALA - MESTRES (453.73) 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.
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 SALA - MESTRES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
83
122
80
0
0
0
0
0
0
Supplier payment term (days)
704
815
604
0
0
0
0
0
0
Positioning of SELARL SALA - MESTRES in its sector
Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé
Valuation estimate
Based on 225 transactions of similar company sales
in 2024,
the value of SELARL SALA - MESTRES is estimated at
2 050 050 €
(range 1 427 622€ - 3 066 993€).
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 value2024
225 transactions
1427k€2050k€3066k€
2 050 050 €Range: 1 427 622€ - 3 066 993€
NAF 5 année 2024
Valuation method used
Net Income Multiple
146 844 €
×
14.0x
=2 050 051 €
Range: 1 427 623€ - 3 066 993€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 225 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 SALA - MESTRES with other companies in the same sector:
Frequently asked questions about SELARL SALA - MESTRES
What is the revenue of SELARL SALA - MESTRES ?
The revenue of SELARL SALA - MESTRES is not publicly disclosed (confidential accounts filed with INPI).
Is SELARL SALA - MESTRES profitable?
Yes, SELARL SALA - MESTRES generated a net profit of 147 k€ in 2024.
Where is the headquarters of SELARL SALA - MESTRES ?
The headquarters of SELARL SALA - MESTRES is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.
Where to find the tax return of SELARL SALA - MESTRES ?
The tax return of SELARL SALA - MESTRES 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 SALA - MESTRES operate?
SELARL SALA - MESTRES 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.
Item evolution
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