SELAS PHARMACIE COQUELIN : revenue, balance sheet and financial ratios

SELAS PHARMACIE COQUELIN is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in DIGOIN (71160), this company of category PME shows in 2024 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SELAS PHARMACIE COQUELIN (SIREN 495060097)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 526 517 € 3 180 490 € 3 229 414 € 3 169 327 € 3 007 861 € 2 946 367 € 3 108 827 € 3 357 326 € N/C
Net income 283 873 € 289 137 € 393 021 € 405 840 € 349 392 € 321 728 € 380 502 € 278 705 € 266 970 €
EBITDA 367 447 € 376 976 € 519 926 € 524 556 € 488 494 € 468 661 € 558 202 € 414 680 € N/C
Net margin 8.0% 9.1% 12.2% 12.8% 11.6% 10.9% 12.2% 8.3% N/C

Revenue and income statement

In 2024, SELAS PHARMACIE COQUELIN achieves revenue of 3.5 M€. Revenue is growing positively over 9 years (CAGR: +0.7%). Vs 2023, growth of +11% (3.2 M€ -> 3.5 M€). After deducting consumption (2.5 M€), gross margin stands at 980 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 367 k€, representing 10.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 284 k€, i.e. 8.0% 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

3 526 517 €

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

979 814 €

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

367 447 €

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

363 584 €

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

283 873 €

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

10.4%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.1% 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

0.001%

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

95.606%

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

8.104%

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

0.0

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

12.9%

Solvency indicators evolution
SELAS PHARMACIE COQUELIN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Excellent

In 2024, the debt ratio of SELAS PHARMACIE COQUELIN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
95.61% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Excellent +17 pts over 3 years

In 2024, the financial autonomy of SELAS PHARMACIE COQUELIN (95.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent

In 2024, the repayment capacity of SELAS PHARMACIE COQUELIN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 677.04. 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

677.045

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

0.0

Liquidity indicators evolution
SELAS PHARMACIE COQUELIN

Sector positioning

Liquidity ratio
677.04 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Excellent

In 2024, the liquidity ratio of SELAS PHARMACIE COQUELIN (677.04) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average

In 2024, the interest coverage of SELAS PHARMACIE COQUELIN (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 16 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 787 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

786 907 €

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

16 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

23 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

80 j

WCR and payment terms evolution
SELAS PHARMACIE COQUELIN

Positioning of SELAS PHARMACIE COQUELIN 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 COQUELIN is estimated at 3 165 960 € (range 2 230 585€ - 4 676 384€). With an EBITDA of 367 447€, 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
2230k€ 3165k€ 4676k€
3 165 960 € Range: 2 230 585€ - 4 676 384€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
367 447 € × 9.2x
Estimation 3 393 176 €
2 222 681€ - 5 275 690€
Revenue Multiple 30%
3 526 517 € × 0.64x
Estimation 2 255 856 €
1 890 932€ - 2 842 473€
Net Income Multiple 20%
283 873 € × 14.0x
Estimation 3 963 077 €
2 759 824€ - 5 928 990€

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 COQUELIN 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 COQUELIN

What is the revenue of SELAS PHARMACIE COQUELIN ?

The revenue of SELAS PHARMACIE COQUELIN in 2024 is 3.5 M€.

Is SELAS PHARMACIE COQUELIN profitable?

Yes, SELAS PHARMACIE COQUELIN generated a net profit of 284 k€ in 2024.

Where is the headquarters of SELAS PHARMACIE COQUELIN ?

The headquarters of SELAS PHARMACIE COQUELIN is located in DIGOIN (71160), in the department Saone-et-Loire.

Where to find the tax return of SELAS PHARMACIE COQUELIN ?

The tax return of SELAS PHARMACIE COQUELIN 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 COQUELIN operate?

SELAS PHARMACIE COQUELIN 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.