SELAS PHARMACIE CENTRALE : revenue, balance sheet and financial ratios

SELAS PHARMACIE CENTRALE is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LE RAINCY (93340), this company of category PME shows in 2020 a revenue of 4.3 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 PHARMACIE CENTRALE (SIREN 448828038)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 4 297 857 € 3 937 767 € 3 653 378 € 3 579 585 € 3 712 439 € 3 354 244 €
Net income 141 247 € 133 935 € 181 228 € 159 557 € 155 171 € 166 240 €
EBITDA 258 643 € 214 979 € 254 174 € 236 024 € 250 684 € 292 407 €
Net margin 3.3% 3.4% 5.0% 4.5% 4.2% 5.0%

Revenue and income statement

In 2020, SELAS PHARMACIE CENTRALE achieves revenue of 4.3 M€. Over the period 2015-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2019: +9%. After deducting consumption (3.1 M€), gross margin stands at 1.2 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 259 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 141 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 297 857 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 236 545 €

EBITDA (2020) ?
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

258 643 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

208 278 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

141 247 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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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 222%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

221.753%

Financial autonomy (2020) ?
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

23.956%

Cash flow / Revenue (2020) ?
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

3.826%

Repayment capacity (2020) ?
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

11.626

Asset age ratio (2020) ?
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

24.5%

Solvency indicators evolution
SELAS PHARMACIE CENTRALE

Sector positioning

Debt ratio
221.75 2020
2018
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Average +7 pts over 3 years

In 2020, the debt ratio of SELAS PHARMACIE CENTRALE (221.75) 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
23.96% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Average -7 pts over 3 years

In 2020, the financial autonomy of SELAS PHARMACIE CENTRALE (24.0%) 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
11.63 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Average +8 pts over 3 years

In 2020, the repayment capacity of SELAS PHARMACIE CENTRALE (11.63) 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 241.06. 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 7.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

241.063

Interest coverage (2020) ?
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

7.409

Liquidity indicators evolution
SELAS PHARMACIE CENTRALE

Sector positioning

Liquidity ratio
241.06 2020
2018
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Good

In 2020, the liquidity ratio of SELAS PHARMACIE CENTRALE (241.06) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
7.41x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Good +16 pts over 3 years

In 2020, the interest coverage of SELAS PHARMACIE CENTRALE (7.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 681 k€ to permanently finance. Over 2015-2020, WCR increased by +75%, requiring additional financing.

Operating WCR (2020) ?
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

680 781 €

Customer credit (2020) ?
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

21 j

Supplier credit (2020) ?
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 (2020) ?
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

43 j

WCR in days of revenue (2020) ?
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

57 j

WCR and payment terms evolution
SELAS PHARMACIE CENTRALE

Positioning of SELAS PHARMACIE CENTRALE in its sector

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

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of SELAS PHARMACIE CENTRALE is estimated at 2 699 094 € (range 2 139 077€ - 3 368 980€). With an EBITDA of 258 643€, the sector multiple of 9.7x is applied. The price/revenue ratio is 0.81x (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 2020
180 transactions
2139k€ 2699k€ 3368k€
2 699 094 € Range: 2 139 077€ - 3 368 980€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
258 643 € × 9.7x
Estimation 2 514 875 €
2 033 370€ - 3 372 582€
Revenue Multiple 30%
4 297 857 € × 0.81x
Estimation 3 474 727 €
2 853 952€ - 3 813 362€
Net Income Multiple 20%
141 247 € × 14.1x
Estimation 1 996 196 €
1 331 035€ - 2 693 407€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 CENTRALE 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 CENTRALE

What is the revenue of SELAS PHARMACIE CENTRALE ?

The revenue of SELAS PHARMACIE CENTRALE in 2020 is 4.3 M€.

Is SELAS PHARMACIE CENTRALE profitable?

Yes, SELAS PHARMACIE CENTRALE generated a net profit of 141 k€ in 2020.

Where is the headquarters of SELAS PHARMACIE CENTRALE ?

The headquarters of SELAS PHARMACIE CENTRALE is located in LE RAINCY (93340), in the department Seine-Saint-Denis.

Where to find the tax return of SELAS PHARMACIE CENTRALE ?

The tax return of SELAS PHARMACIE CENTRALE 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 CENTRALE operate?

SELAS PHARMACIE CENTRALE 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.