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SELAS PHARMACIE 3B : revenue, balance sheet and financial ratios

SELAS PHARMACIE 3B is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-QUENTIN (02100), this company of category PME shows in 2024 a net income positive of 220 k€. 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 PHARMACIE 3B (SIREN 534133327)
Indicator 2024 2023 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C
Net income 220 203 € 121 956 € 41 008 € 91 086 € 624 € -11 505 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SELAS PHARMACIE 3B generates positive net income of 220 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

220 203 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

73.195%

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

35.058%

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

28.7%

Solvency indicators evolution
SELAS PHARMACIE 3B

Sector positioning

Debt ratio
73.19 2024
2019
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average +29 pts over 3 years

In 2024, the debt ratio of SELAS PHARMACIE 3B (73.19) 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
35.06% 2024
2019
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average +7 pts over 3 years

In 2024, the financial autonomy of SELAS PHARMACIE 3B (35.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.53. 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

128.527

Liquidity indicators evolution
SELAS PHARMACIE 3B

Sector positioning

Liquidity ratio
128.53 2024
2019
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Watch +6 pts over 3 years

In 2024, the liquidity ratio of SELAS PHARMACIE 3B (128.53) 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.

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 PHARMACIE 3B

Positioning of SELAS PHARMACIE 3B 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 PHARMACIE 3B is estimated at 3 074 196 € (range 2 140 821€ - 4 599 174€). 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
2140k€ 3074k€ 4599k€
3 074 196 € Range: 2 140 821€ - 4 599 174€
NAF 5 année 2024

Valuation method used

Net Income Multiple
220 203 € × 14.0x = 3 074 197 €
Range: 2 140 822€ - 4 599 174€

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 PHARMACIE 3B with other companies in the same sector:

Frequently asked questions about SELAS PHARMACIE 3B

What is the revenue of SELAS PHARMACIE 3B ?

The revenue of SELAS PHARMACIE 3B is not publicly disclosed (confidential accounts filed with INPI).

Is SELAS PHARMACIE 3B profitable?

Yes, SELAS PHARMACIE 3B generated a net profit of 220 k€ in 2024.

Where is the headquarters of SELAS PHARMACIE 3B ?

The headquarters of SELAS PHARMACIE 3B is located in SAINT-QUENTIN (02100), in the department Aisne.

Where to find the tax return of SELAS PHARMACIE 3B ?

The tax return of SELAS PHARMACIE 3B 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 PHARMACIE 3B operate?

SELAS PHARMACIE 3B 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.