SELAS PHARMACIE BAC 90 : revenue, balance sheet and financial ratios

SELAS PHARMACIE BAC 90 is a French company founded 28 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-MAUR-DES-FOSSES (94210), this company of category PME shows in 2019 a revenue of 2.5 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 PHARMACIE BAC 90 (SIREN 413847724)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 2 520 418 € 2 479 454 € 2 441 699 € 3 550 663 €
Net income 118 645 € 148 704 € 211 407 € 328 936 € 251 780 € 131 329 € 140 984 € 158 703 € 139 091 € 246 243 €
EBITDA N/C N/C N/C N/C N/C N/C 205 473 € 244 418 € 204 494 € 362 969 €
Net margin N/C N/C N/C N/C N/C N/C 5.6% 6.4% 5.7% 6.9%

Revenue and income statement

In 2025, SELAS PHARMACIE BAC 90 generates positive net income of 119 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 246 k€ -> 119 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

118 645 €

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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 158%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

158.421%

Financial autonomy (2025) ?
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

35.34%

Asset age ratio (2025) ?
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

57.5%

Solvency indicators evolution
SELAS PHARMACIE BAC 90

Sector positioning

Debt ratio
158.42 2025
2023
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Average

In 2025, the debt ratio of SELAS PHARMACIE BAC 90 (158.42) 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
35.34% 2025
2023
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Average -6 pts over 3 years

In 2025, the financial autonomy of SELAS PHARMACIE BAC 90 (35.3%) 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 323.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

323.228

Liquidity indicators evolution
SELAS PHARMACIE BAC 90

Sector positioning

Liquidity ratio
323.23 2025
2023
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Excellent

In 2025, the liquidity ratio of SELAS PHARMACIE BAC 90 (323.23) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 BAC 90

Positioning of SELAS PHARMACIE BAC 90 in its sector

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

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SELAS PHARMACIE BAC 90 is estimated at 1 884 689 € (range 1 278 959€ - 2 957 338€). 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 2025
277 transactions
1278k€ 1884k€ 2957k€
1 884 689 € Range: 1 278 959€ - 2 957 338€
NAF 5 année 2025

Valuation method used

Net Income Multiple
118 645 € × 15.9x = 1 884 690 €
Range: 1 278 959€ - 2 957 338€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 BAC 90 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 PHARMACIE BAC 90

What is the revenue of SELAS PHARMACIE BAC 90 ?

The revenue of SELAS PHARMACIE BAC 90 in 2019 is 2.5 M€.

Is SELAS PHARMACIE BAC 90 profitable?

Yes, SELAS PHARMACIE BAC 90 generated a net profit of 119 k€ in 2025.

Where is the headquarters of SELAS PHARMACIE BAC 90 ?

The headquarters of SELAS PHARMACIE BAC 90 is located in SAINT-MAUR-DES-FOSSES (94210), in the department Val-de-Marne.

Where to find the tax return of SELAS PHARMACIE BAC 90 ?

The tax return of SELAS PHARMACIE BAC 90 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 BAC 90 operate?

SELAS PHARMACIE BAC 90 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.