Employees: 11 (2023.0)Legal category: 5785Size: PMECreation date: 2005-03-16 (21 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: LE PALAIS (56360), Morbihan
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SELAS PHARMACIE DE LA CITADELLE : revenue, balance sheet and financial ratios
SELAS PHARMACIE DE LA CITADELLE is a French company
founded 21 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in LE PALAIS (56360),
this company of category PME
shows in 2025 a net income positive of 520 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SELAS PHARMACIE DE LA CITADELLE (SIREN 481394302)
Indicator
2025
2024
2023
2022
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
519 666 €
454 865 €
486 684 €
515 122 €
352 855 €
509 075 €
503 678 €
440 723 €
414 712 €
414 479 €
EBITDA
N/C
N/C
N/C
N/C
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
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SELAS PHARMACIE DE LA CITADELLE generates positive net income of 520 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 414 k€ -> 520 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
519 666 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 228%. 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 28%. 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
227.948%
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
28.238%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution SELAS PHARMACIE DE LA CITADELLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2022
2023
2024
2025
Debt ratio
175.574
111.359
68.658
45.483
41.954
15.086
20.404
8.628
312.09
227.948
Financial autonomy
33.106
43.148
53.795
62.562
64.282
75.03
74.065
79.563
21.157
28.238
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
227.952025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average+50 pts over 3 years
In 2025, the debt ratio of SELAS PHARMACIE DE LA CIT... (227.95) 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
28.24%2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average-50 pts over 3 years
In 2025, the financial autonomy of SELAS PHARMACIE DE LA CIT... (28.2%) 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 377.75. 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
377.747
Liquidity indicators evolution SELAS PHARMACIE DE LA CITADELLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2022
2023
2024
2025
Liquidity ratio
224.14
199.597
177.192
223.048
218.785
169.256
169.972
191.18
232.175
377.747
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
377.752025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Excellent+25 pts over 3 years
In 2025, the liquidity ratio of SELAS PHARMACIE DE LA CIT... (377.75) 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 DE LA CITADELLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
55
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
594
0
0
0
0
0
0
0
0
0
Positioning of SELAS PHARMACIE DE LA CITADELLE 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 DE LA CITADELLE is estimated at
8 254 956 €
(range 5 601 852€ - 12 953 163€).
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 value2025
277 transactions
5601k€8254k€12953k€
8 254 956 €Range: 5 601 852€ - 12 953 163€
NAF 5 année 2025
Valuation method used
Net Income Multiple
519 666 €
×
15.9x
=8 254 956 €
Range: 5 601 852€ - 12 953 163€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 DE LA CITADELLE with other companies in the same sector:
Frequently asked questions about SELAS PHARMACIE DE LA CITADELLE
What is the revenue of SELAS PHARMACIE DE LA CITADELLE ?
The revenue of SELAS PHARMACIE DE LA CITADELLE is not publicly disclosed (confidential accounts filed with INPI).
Is SELAS PHARMACIE DE LA CITADELLE profitable?
Yes, SELAS PHARMACIE DE LA CITADELLE generated a net profit of 520 k€ in 2025.
Where is the headquarters of SELAS PHARMACIE DE LA CITADELLE ?
The headquarters of SELAS PHARMACIE DE LA CITADELLE is located in LE PALAIS (56360), in the department Morbihan.
Where to find the tax return of SELAS PHARMACIE DE LA CITADELLE ?
The tax return of SELAS PHARMACIE DE LA CITADELLE 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 DE LA CITADELLE operate?
SELAS PHARMACIE DE LA CITADELLE 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.
Item evolution
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