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SELAS DES YLANGS : revenue, balance sheet and financial ratios

SELAS DES YLANGS is a French company founded 20 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MAMOUDZOU (97600), this company of category PME shows in 2014 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SELAS DES YLANGS (SIREN 066304148)
Indicator 2014
Revenue 1 511 674 €
Net income 219 790 €
EBITDA 152 438 €
Net margin 14.5%

Revenue and income statement

In 2014, SELAS DES YLANGS achieves revenue of 1.5 M€. After deducting consumption (987 k€), gross margin stands at 525 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 220 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2014) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 511 674 €

Gross margin (2014) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

524 790 €

EBITDA (2014) ?
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

152 438 €

EBIT (2014) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

137 392 €

Net income (2014) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

219 790 €

EBITDA margin (2014) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.1%

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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 18%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2014) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.434%

Financial autonomy (2014) ?
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

65.372%

Cash flow / Revenue (2014) ?
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

13.533%

Repayment capacity (2014) ?
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

0.712

Asset age ratio (2014) ?
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

27.7%

Solvency indicators evolution
SELAS DES YLANGS

Sector positioning

Debt ratio
18.43 2014
2014
Q1: 71.77
Med: 233.74
Q3: 542.53
Excellent

In 2014, the debt ratio of SELAS DES YLANGS (18.43) 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
65.37% 2014
2014
Q1: 10.52%
Med: 21.21%
Q3: 34.66%
Excellent

In 2014, the financial autonomy of SELAS DES YLANGS (65.4%) 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.

Repayment capacity
0.71 years 2014
2014
Q1: 2.16 years
Med: 7.09 years
Q3: 12.9 years
Excellent

In 2014, the repayment capacity of SELAS DES YLANGS (0.71) 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 58.12. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2014) ?
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

58.12

Interest coverage (2014) ?
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

0.39

Liquidity indicators evolution
SELAS DES YLANGS

Sector positioning

Liquidity ratio
58.12 2014
2014
Q1: 97.45
Med: 133.94
Q3: 170.28
Watch

In 2014, the liquidity ratio of SELAS DES YLANGS (58.12) 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
0.39x 2014
2014
Q1: 6.97x
Med: 15.89x
Q3: 25.37x
Watch

In 2014, the interest coverage of SELAS DES YLANGS (0.4x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 67 k€ to permanently finance.

Operating WCR (2014) ?
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

66 740 €

Customer credit (2014) ?
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 (2014) ?
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

63 j

Inventory turnover (2014) ?
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

32 j

WCR in days of revenue (2014) ?
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

16 j

WCR and payment terms evolution
SELAS DES YLANGS

Positioning of SELAS DES YLANGS in its sector

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

Valuation estimate

Based on 1804 transactions of similar company sales (all years), the value of SELAS DES YLANGS is estimated at 1 568 509 € (range 1 098 226€ - 2 239 229€). With an EBITDA of 152 438€, the sector multiple of 8.9x is applied. The price/revenue ratio is 0.72x (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 2014
1804 transactions
1098k€ 1568k€ 2239k€
1 568 509 € Range: 1 098 226€ - 2 239 229€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
152 438 € × 8.9x
Estimation 1 356 355 €
970 962€ - 2 029 942€
Revenue Multiple 30%
1 511 674 € × 0.72x
Estimation 1 092 183 €
830 891€ - 1 286 777€
Net Income Multiple 20%
219 790 € × 12.8x
Estimation 2 813 384 €
1 817 387€ - 4 191 125€
How is this estimate calculated?

This estimate is based on the analysis of 1804 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 DES YLANGS 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 DES YLANGS

What is the revenue of SELAS DES YLANGS ?

The revenue of SELAS DES YLANGS in 2014 is 1.5 M€.

Is SELAS DES YLANGS profitable?

Yes, SELAS DES YLANGS generated a net profit of 220 k€ in 2014.

Where is the headquarters of SELAS DES YLANGS ?

The headquarters of SELAS DES YLANGS is located in MAMOUDZOU (97600), in the department Mayotte.

Where to find the tax return of SELAS DES YLANGS ?

The tax return of SELAS DES YLANGS 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 DES YLANGS operate?

SELAS DES YLANGS 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.