SELAS LONGS CHAMPS : revenue, balance sheet and financial ratios

SELAS LONGS CHAMPS is a French company founded 35 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in RENNES (35700), this company of category PME shows in 2024 a revenue of 5.1 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 LONGS CHAMPS (SIREN 379805732)
Indicator 2024 2023 2022 2020 2019 2018 2017
Revenue 5 072 561 € 4 817 353 € 2 611 996 € N/C N/C N/C N/C
Net income 287 120 € 276 648 € -152 386 € 77 011 € 139 003 € 179 612 € 191 225 €
EBITDA 447 308 € 357 253 € -267 816 € N/C N/C N/C N/C
Net margin 5.7% 5.7% -5.8% N/C N/C N/C N/C

Revenue and income statement

In 2024, SELAS LONGS CHAMPS achieves revenue of 5.1 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +39.4%. Vs 2023: +5%. After deducting consumption (3.6 M€), gross margin stands at 1.5 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 447 k€, representing 8.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 287 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 072 561 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 455 658 €

EBITDA (2024) ?
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

447 308 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

440 605 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

287 120 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.8%

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

141.656%

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

29.243%

Cash flow / Revenue (2024) ?
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

5.793%

Repayment capacity (2024) ?
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

3.979

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

7.6%

Solvency indicators evolution
SELAS LONGS CHAMPS

Sector positioning

Debt ratio
141.66 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of SELAS LONGS CHAMPS (141.66) 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
29.24% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average

In 2024, the financial autonomy of SELAS LONGS CHAMPS (29.2%) 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
3.98 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Average +30 pts over 3 years

In 2024, the repayment capacity of SELAS LONGS CHAMPS (3.98) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.64. 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 15.2x. Operating income very largely covers interest expenses: high safety margin.

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

114.64

Interest coverage (2024) ?
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

15.213

Liquidity indicators evolution
SELAS LONGS CHAMPS

Sector positioning

Liquidity ratio
114.64 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Watch

In 2024, the liquidity ratio of SELAS LONGS CHAMPS (114.64) 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
15.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SELAS LONGS CHAMPS (15.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 670 k€ to permanently finance.

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

669 933 €

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

2 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

64 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

38 j

WCR in days of revenue (2024) ?
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

48 j

WCR and payment terms evolution
SELAS LONGS CHAMPS

Positioning of SELAS LONGS CHAMPS 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 LONGS CHAMPS is estimated at 3 840 456 € (range 2 727 136€ - 5 637 104€). With an EBITDA of 447 308€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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 2024
225 transactions
2727k€ 3840k€ 5637k€
3 840 456 € Range: 2 727 136€ - 5 637 104€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
447 308 € × 9.2x
Estimation 4 130 649 €
2 705 759€ - 6 422 309€
Revenue Multiple 30%
5 072 561 € × 0.64x
Estimation 3 244 836 €
2 719 927€ - 4 088 628€
Net Income Multiple 20%
287 120 € × 14.0x
Estimation 4 008 407 €
2 791 392€ - 5 996 807€

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 LONGS CHAMPS 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 LONGS CHAMPS

What is the revenue of SELAS LONGS CHAMPS ?

The revenue of SELAS LONGS CHAMPS in 2024 is 5.1 M€.

Is SELAS LONGS CHAMPS profitable?

Yes, SELAS LONGS CHAMPS generated a net profit of 287 k€ in 2024.

Where is the headquarters of SELAS LONGS CHAMPS ?

The headquarters of SELAS LONGS CHAMPS is located in RENNES (35700), in the department Ille-et-Vilaine.

Where to find the tax return of SELAS LONGS CHAMPS ?

The tax return of SELAS LONGS CHAMPS 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 LONGS CHAMPS operate?

SELAS LONGS CHAMPS 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.