SELAS PHARMACIE DES TERRILS : revenue, balance sheet and financial ratios

SELAS PHARMACIE DES TERRILS is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LIEVIN (62800), this company of category PME shows in 2024 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SELAS PHARMACIE DES TERRILS (SIREN 490529195)
Indicator 2024 2024 2023 2022 2021 2020 2019 2018 2018 2017
Revenue 2 319 187 € 9 555 793 € 9 032 939 € 8 980 974 € 7 711 639 € 6 961 659 € 6 688 329 € 983 246 € 6 520 208 € N/C
Net income -103 233 € 485 172 € 659 967 € 888 266 € 373 954 € 390 826 € 385 753 € -11 191 € 268 574 € 364 752 €
EBITDA -112 523 € 552 855 € 858 909 € 1 123 592 € 576 589 € 538 433 € 532 328 € 47 468 € 580 874 € N/C
Net margin -4.5% 5.1% 7.3% 9.9% 4.8% 5.6% 5.8% -1.1% 4.1% N/C

Revenue and income statement

In 2024, SELAS PHARMACIE DES TERRILS achieves revenue of 2.3 M€. Revenue is declining over the period 2018-2024 (CAGR: -15.8%). Significant drop of -76% vs 2024. After deducting consumption (1.7 M€), gross margin stands at 597 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -113 k€, representing -4.9% of revenue. Warning negative scissor effect: despite revenue change (-76%), EBITDA varies by -120%, reducing margin by 10.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -103 k€ (-4.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 319 187 €

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

597 386 €

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

-112 523 €

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

-95 672 €

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

-103 233 €

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

-4.9%

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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 422%. 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 14%. 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

421.689%

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

13.912%

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

-4.115%

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

-26.444

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

11.8%

Solvency indicators evolution
SELAS PHARMACIE DES TERRILS

Sector positioning

Debt ratio
421.69 2024
2023
2024
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average

In 2024, the debt ratio of SELAS PHARMACIE DES TERRILS (421.69) 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
13.91% 2024
2023
2024
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Watch

In 2024, the financial autonomy of SELAS PHARMACIE DES TERRILS (13.9%) 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.

Repayment capacity
-26.44 years 2024
2023
2024
2024
Q1: 0.52 years
Med: 3.19 years
Q3: 7.6 years
Excellent -27 pts over 3 years

In 2024, the repayment capacity of SELAS PHARMACIE DES TERRILS (-26.44) 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 140.17. 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

140.172

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

-10.361

Liquidity indicators evolution
SELAS PHARMACIE DES TERRILS

Sector positioning

Liquidity ratio
140.17 2024
2023
2024
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average +28 pts over 3 years

In 2024, the liquidity ratio of SELAS PHARMACIE DES TERRILS (140.17) 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.

Interest coverage
-10.36x 2024
2023
2024
2024
Q1: 0.0x
Med: 2.35x
Q3: 7.73x
Average -43 pts over 3 years

In 2024, the interest coverage of SELAS PHARMACIE DES TERRILS (-10.4x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 148 days. Excellent situation: suppliers finance 115 days of the operating cycle (retail model). Inventory turnover is 167 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 214 days of revenue, i.e. 1.4 M€ 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

1 381 006 €

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

33 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

148 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

167 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

214 j

WCR and payment terms evolution
SELAS PHARMACIE DES TERRILS

Positioning of SELAS PHARMACIE DES TERRILS 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 DES TERRILS is estimated at 1 483 546 € (range 1 243 557€ - 1 869 330€). 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
1243k€ 1483k€ 1869k€
1 483 546 € Range: 1 243 557€ - 1 869 330€
NAF 5 année 2024

Valuation method used

Revenue Multiple
2 319 187 € × 0.64x = 1 483 547 €
Range: 1 243 557€ - 1 869 330€

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 DES TERRILS 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 DES TERRILS

What is the revenue of SELAS PHARMACIE DES TERRILS ?

The revenue of SELAS PHARMACIE DES TERRILS in 2024 is 2.3 M€.

Is SELAS PHARMACIE DES TERRILS profitable?

SELAS PHARMACIE DES TERRILS recorded a net loss in 2024.

Where is the headquarters of SELAS PHARMACIE DES TERRILS ?

The headquarters of SELAS PHARMACIE DES TERRILS is located in LIEVIN (62800), in the department Pas-de-Calais.

Where to find the tax return of SELAS PHARMACIE DES TERRILS ?

The tax return of SELAS PHARMACIE DES TERRILS 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 DES TERRILS operate?

SELAS PHARMACIE DES TERRILS 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.