SELAS PHAMARCIE 75 : revenue, balance sheet and financial ratios

SELAS PHAMARCIE 75 is a French company founded 13 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PARIS (75018), this company of category PME shows in 2020 a revenue of 1.8 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 - SELAS PHAMARCIE 75 (SIREN 792164105)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C 1 846 004 € 1 848 369 € 1 857 408 € 1 990 572 € 1 919 634 €
Net income 143 439 € 129 732 € 77 434 € 69 010 € 55 022 € 19 394 € 31 811 €
EBITDA N/C N/C 126 750 € 117 119 € 100 712 € 59 416 € 90 567 €
Net margin N/C N/C 4.2% 3.7% 3.0% 1.0% 1.7%

Revenue and income statement

In 2023, SELAS PHAMARCIE 75 generates positive net income of 143 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 32 k€ -> 143 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

143 439 €

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.184%

Financial autonomy (2023) ?
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

47.58%

Asset age ratio (2023) ?
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

6.4%

Solvency indicators evolution
SELAS PHAMARCIE 75

Sector positioning

Debt ratio
60.18 2023
2020
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Good -26 pts over 3 years

In 2023, the debt ratio of SELAS PHAMARCIE 75 (60.18) 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
47.58% 2023
2020
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average +22 pts over 3 years

In 2023, the financial autonomy of SELAS PHAMARCIE 75 (47.6%) 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
11.17 years 2020
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Average

In 2020, the repayment capacity of SELAS PHAMARCIE 75 (11.17) 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 90.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

90.259

Liquidity indicators evolution
SELAS PHAMARCIE 75

Sector positioning

Liquidity ratio
90.26 2023
2020
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Watch -6 pts over 3 years

In 2023, the liquidity ratio of SELAS PHAMARCIE 75 (90.26) 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
12.51x 2020
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Excellent

In 2020, the interest coverage of SELAS PHAMARCIE 75 (12.5x) 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: 141 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1923 days. Excellent situation: suppliers finance 1782 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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

141 j

Supplier credit (2023) ?
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

1923 j

Inventory turnover (2023) ?
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 PHAMARCIE 75

Positioning of SELAS PHAMARCIE 75 in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of SELAS PHAMARCIE 75 is estimated at 1 692 505 € (range 1 029 293€ - 2 379 282€). 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 2023
220 transactions
1029k€ 1692k€ 2379k€
1 692 505 € Range: 1 029 293€ - 2 379 282€
NAF 5 année 2023

Valuation method used

Net Income Multiple
143 439 € × 11.8x = 1 692 505 €
Range: 1 029 293€ - 2 379 282€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 PHAMARCIE 75 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 PHAMARCIE 75

What is the revenue of SELAS PHAMARCIE 75 ?

The revenue of SELAS PHAMARCIE 75 in 2020 is 1.8 M€.

Is SELAS PHAMARCIE 75 profitable?

Yes, SELAS PHAMARCIE 75 generated a net profit of 143 k€ in 2023.

Where is the headquarters of SELAS PHAMARCIE 75 ?

The headquarters of SELAS PHAMARCIE 75 is located in PARIS (75018), in the department Paris.

Where to find the tax return of SELAS PHAMARCIE 75 ?

The tax return of SELAS PHAMARCIE 75 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 PHAMARCIE 75 operate?

SELAS PHAMARCIE 75 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.