SELARLU CHIRICO PHARMACIE AQUARIUS : revenue, balance sheet and financial ratios

SELARLU CHIRICO PHARMACIE AQUARIUS is a French company founded 25 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75019), this company of category PME shows in 2017 a revenue of 5.8 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 - SELARLU CHIRICO PHARMACIE AQUARIUS (SIREN 435292776)
Indicator 2017 2016
Revenue 5 820 824 € 5 947 100 €
Net income -263 918 € -192 624 €
EBITDA -138 887 € -118 005 €
Net margin -4.5% -3.2%

Revenue and income statement

In 2017, SELARLU CHIRICO PHARMACIE AQUARIUS achieves revenue of 5.8 M€. Slight decline of -2% vs 2016. After deducting consumption (3.5 M€), gross margin stands at 2.3 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -139 k€, representing -2.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -264 k€ (-4.5% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 820 824 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 306 950 €

EBITDA (2017) ?
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

-138 887 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-207 658 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-263 918 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.4%

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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

110.094%

Financial autonomy (2017) ?
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

31.91%

Cash flow / Revenue (2017) ?
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

-2.368%

Repayment capacity (2017) ?
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

-3.324

Asset age ratio (2017) ?
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

31.0%

Solvency indicators evolution
SELARLU CHIRICO PHARMACIE AQUARIUS

Sector positioning

Debt ratio
110.09 2017
2016
2017
Q1: 44.05
Med: 128.21
Q3: 288.79
Good +11 pts over 2 years

In 2017, the debt ratio of SELARLU CHIRICO PHARMACIE... (110.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
31.91% 2017
2016
2017
Q1: 20.07%
Med: 35.54%
Q3: 55.67%
Average -19 pts over 2 years

In 2017, the financial autonomy of SELARLU CHIRICO PHARMACIE... (31.9%) 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
-3.32 years 2017
2016
2017
Q1: 2.26 years
Med: 5.89 years
Q3: 10.41 years
Excellent

In 2017, the repayment capacity of SELARLU CHIRICO PHARMACIE... (-3.32) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 91.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

91.686

Interest coverage (2017) ?
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

-28.551

Liquidity indicators evolution
SELARLU CHIRICO PHARMACIE AQUARIUS

Sector positioning

Liquidity ratio
91.69 2017
2016
2017
Q1: 115.53
Med: 157.08
Q3: 219.27
Watch -8 pts over 2 years

In 2017, the liquidity ratio of SELARLU CHIRICO PHARMACIE... (91.69) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-28.55x 2017
2016
2017
Q1: 2.82x
Med: 8.19x
Q3: 15.34x
Watch

In 2017, the interest coverage of SELARLU CHIRICO PHARMACIE... (-28.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 656 k€ to permanently finance.

Operating WCR (2017) ?
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

656 298 €

Customer credit (2017) ?
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

13 j

Supplier credit (2017) ?
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

41 j

Inventory turnover (2017) ?
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

33 j

WCR in days of revenue (2017) ?
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

41 j

WCR and payment terms evolution
SELARLU CHIRICO PHARMACIE AQUARIUS

Positioning of SELARLU CHIRICO PHARMACIE AQUARIUS in its sector

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

Valuation estimate

Based on 82 transactions of similar company sales in 2017, the value of SELARLU CHIRICO PHARMACIE AQUARIUS is estimated at 4 318 095 € (range 3 888 509€ - 4 804 655€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
82 tx
3888k€ 4318k€ 4804k€
4 318 095 € Range: 3 888 509€ - 4 804 655€
NAF 5 année 2017

Valuation method used

Revenue Multiple
5 820 824 € × 0.74x = 4 318 096 €
Range: 3 888 509€ - 4 804 656€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 82 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 SELARLU CHIRICO PHARMACIE AQUARIUS 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 SELARLU CHIRICO PHARMACIE AQUARIUS

What is the revenue of SELARLU CHIRICO PHARMACIE AQUARIUS ?

The revenue of SELARLU CHIRICO PHARMACIE AQUARIUS in 2017 is 5.8 M€.

Is SELARLU CHIRICO PHARMACIE AQUARIUS profitable?

SELARLU CHIRICO PHARMACIE AQUARIUS recorded a net loss in 2017.

Where is the headquarters of SELARLU CHIRICO PHARMACIE AQUARIUS ?

The headquarters of SELARLU CHIRICO PHARMACIE AQUARIUS is located in PARIS (75019), in the department Paris.

Where to find the tax return of SELARLU CHIRICO PHARMACIE AQUARIUS ?

The tax return of SELARLU CHIRICO PHARMACIE AQUARIUS 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 SELARLU CHIRICO PHARMACIE AQUARIUS operate?

SELARLU CHIRICO PHARMACIE AQUARIUS 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.