SELAS BARTHES DURAND : revenue, balance sheet and financial ratios

SELAS BARTHES DURAND is a French company founded 30 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BIZE-MINERVOIS (11120), this company of category PME shows in 2022 a revenue of 3.0 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 - SELAS BARTHES DURAND (SIREN 402074348)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C 2 966 802 € N/C N/C N/C N/C 2 396 311 €
Net income 153 870 € 269 190 € 269 190 € 196 544 € 82 071 € 110 842 € 98 421 € 109 243 €
EBITDA N/C N/C 385 890 € N/C N/C N/C N/C 192 892 €
Net margin N/C N/C 9.1% N/C N/C N/C N/C 4.6%

Revenue and income statement

In 2024, SELAS BARTHES DURAND generates positive net income of 154 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 109 k€ -> 154 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

153 870 €

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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 22%. 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 65%. 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

22.413%

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

64.623%

Asset age ratio (2024) ?
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

4.1%

Solvency indicators evolution
SELAS BARTHES DURAND

Sector positioning

Debt ratio
22.41 2024
2022
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Good -6 pts over 3 years

In 2024, the debt ratio of SELAS BARTHES DURAND (22.41) 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
64.62% 2024
2022
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Good +8 pts over 3 years

In 2024, the financial autonomy of SELAS BARTHES DURAND (64.6%) 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
1.4 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good

In 2022, the repayment capacity of SELAS BARTHES DURAND (1.40) 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 259.30. 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

259.303

Liquidity indicators evolution
SELAS BARTHES DURAND

Sector positioning

Liquidity ratio
259.3 2024
2022
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Good +9 pts over 3 years

In 2024, the liquidity ratio of SELAS BARTHES DURAND (259.30) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.03x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of SELAS BARTHES DURAND (1.0x) 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 (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
SELAS BARTHES DURAND

Positioning of SELAS BARTHES DURAND 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 SELAS BARTHES DURAND is estimated at 2 148 138 € (range 1 495 930€ - 3 213 738€). 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 2024
225 transactions
1495k€ 2148k€ 3213k€
2 148 138 € Range: 1 495 930€ - 3 213 738€
NAF 5 année 2024

Valuation method used

Net Income Multiple
153 870 € × 14.0x = 2 148 139 €
Range: 1 495 930€ - 3 213 739€

Only this financial indicator is available for this company.

Valuation evolution

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 SELAS BARTHES DURAND 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 SELAS BARTHES DURAND

What is the revenue of SELAS BARTHES DURAND ?

The revenue of SELAS BARTHES DURAND in 2022 is 3.0 M€.

Is SELAS BARTHES DURAND profitable?

Yes, SELAS BARTHES DURAND generated a net profit of 154 k€ in 2024.

Where is the headquarters of SELAS BARTHES DURAND ?

The headquarters of SELAS BARTHES DURAND is located in BIZE-MINERVOIS (11120), in the department Aude.

Where to find the tax return of SELAS BARTHES DURAND ?

The tax return of SELAS BARTHES DURAND 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 SELAS BARTHES DURAND operate?

SELAS BARTHES DURAND 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.