SELAS PHARMACIE COUTAREL : revenue, balance sheet and financial ratios

SELAS PHARMACIE COUTAREL is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in FREJUS (83370), this company of category PME shows in 2019 a revenue of 5.2 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 COUTAREL (SIREN 538063926)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 5 166 972 € 4 995 726 € 4 813 597 € 4 689 585 € 4 701 475 €
Net income 390 429 € 140 087 € 243 792 € 408 552 € 408 703 € 396 611 € 327 280 € 324 064 € 354 890 €
EBITDA N/C N/C N/C N/C 603 698 € 598 672 € 604 363 € 576 654 € 587 096 €
Net margin N/C N/C N/C N/C 7.9% 7.9% 6.8% 6.9% 7.5%

Revenue and income statement

In 2024, SELAS PHARMACIE COUTAREL generates positive net income of 390 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 355 k€ -> 390 k€.

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

390 429 €

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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 358%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

357.806%

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

18.436%

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

42.0%

Solvency indicators evolution
SELAS PHARMACIE COUTAREL

Sector positioning

Debt ratio
357.81 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Average

In 2024, the debt ratio of SELAS PHARMACIE COUTAREL (357.81) 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
18.44% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of SELAS PHARMACIE COUTAREL (18.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 173.80. 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

173.801

Liquidity indicators evolution
SELAS PHARMACIE COUTAREL

Sector positioning

Liquidity ratio
173.8 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average -16 pts over 3 years

In 2024, the liquidity ratio of SELAS PHARMACIE COUTAREL (173.80) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 652 days. Excellent situation: suppliers finance 597 days of the operating cycle (retail model).

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

55 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

652 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 COUTAREL

Positioning of SELAS PHARMACIE COUTAREL 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 COUTAREL is estimated at 5 450 677 € (range 3 795 765€ - 8 154 525€). 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
3795k€ 5450k€ 8154k€
5 450 677 € Range: 3 795 765€ - 8 154 525€
NAF 5 année 2024

Valuation method used

Net Income Multiple
390 429 € × 14.0x = 5 450 677 €
Range: 3 795 766€ - 8 154 525€

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 COUTAREL 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 COUTAREL

What is the revenue of SELAS PHARMACIE COUTAREL ?

The revenue of SELAS PHARMACIE COUTAREL in 2019 is 5.2 M€.

Is SELAS PHARMACIE COUTAREL profitable?

Yes, SELAS PHARMACIE COUTAREL generated a net profit of 390 k€ in 2024.

Where is the headquarters of SELAS PHARMACIE COUTAREL ?

The headquarters of SELAS PHARMACIE COUTAREL is located in FREJUS (83370), in the department Var.

Where to find the tax return of SELAS PHARMACIE COUTAREL ?

The tax return of SELAS PHARMACIE COUTAREL 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 COUTAREL operate?

SELAS PHARMACIE COUTAREL 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.