SELAS PHARMACIE DU 14 JUILLET : revenue, balance sheet and financial ratios

SELAS PHARMACIE DU 14 JUILLET is a French company founded 19 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in TROYES (10000), this company of category PME shows in 2022 a revenue of 5.6 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 DU 14 JUILLET (SIREN 491717534)
Indicator 2022 2021 2020 2018 2017 2016
Revenue 5 563 150 € 6 290 829 € 5 679 344 € 5 927 957 € 3 033 851 € 5 358 740 €
Net income 139 870 € 256 456 € 76 394 € 173 268 € 192 573 € 215 616 €
EBITDA 230 643 € 361 068 € 146 044 € 282 814 € 175 962 € 334 304 €
Net margin 2.5% 4.1% 1.3% 2.9% 6.3% 4.0%

Revenue and income statement

In 2022, SELAS PHARMACIE DU 14 JUILLET achieves revenue of 5.6 M€. Revenue is growing positively over 6 years (CAGR: +0.6%). Significant drop of -12% vs 2021. After deducting consumption (3.3 M€), gross margin stands at 2.2 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 231 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 140 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 563 150 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 215 109 €

EBITDA (2022) ?
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

230 643 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

192 627 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

139 870 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.558%

Financial autonomy (2022) ?
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

38.685%

Cash flow / Revenue (2022) ?
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

3.484%

Repayment capacity (2022) ?
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

3.396

Asset age ratio (2022) ?
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

39.0%

Solvency indicators evolution
SELAS PHARMACIE DU 14 JUILLET

Sector positioning

Debt ratio
66.56 2022
2020
2021
2022
Q1: 24.5
Med: 74.73
Q3: 182.59
Good -20 pts over 3 years

In 2022, the debt ratio of SELAS PHARMACIE DU 14 JUI... (66.56) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
38.69% 2022
2020
2021
2022
Q1: 28.53%
Med: 47.06%
Q3: 66.62%
Average +14 pts over 3 years

In 2022, the financial autonomy of SELAS PHARMACIE DU 14 JUI... (38.7%) 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
3.4 years 2022
2020
2021
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good -27 pts over 3 years

In 2022, the repayment capacity of SELAS PHARMACIE DU 14 JUI... (3.40) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 164.24. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

164.236

Interest coverage (2022) ?
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

8.282

Liquidity indicators evolution
SELAS PHARMACIE DU 14 JUILLET

Sector positioning

Liquidity ratio
164.24 2022
2020
2021
2022
Q1: 145.2
Med: 199.49
Q3: 275.01
Average -12 pts over 3 years

In 2022, the liquidity ratio of SELAS PHARMACIE DU 14 JUI... (164.24) 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
8.28x 2022
2020
2021
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Excellent

In 2022, the interest coverage of SELAS PHARMACIE DU 14 JUI... (8.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 77 days of revenue, i.e. 1.2 M€ to permanently finance.

Operating WCR (2022) ?
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

1 192 962 €

Customer credit (2022) ?
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

37 j

Supplier credit (2022) ?
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

62 j

Inventory turnover (2022) ?
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

39 j

WCR in days of revenue (2022) ?
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

77 j

WCR and payment terms evolution
SELAS PHARMACIE DU 14 JUILLET

Positioning of SELAS PHARMACIE DU 14 JUILLET in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2022, the value of SELAS PHARMACIE DU 14 JUILLET is estimated at 2 756 626 € (range 2 121 745€ - 3 791 400€). With an EBITDA of 230 643€, the sector multiple of 9.3x 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 2022
215 transactions
2121k€ 2756k€ 3791k€
2 756 626 € Range: 2 121 745€ - 3 791 400€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
230 643 € × 9.3x
Estimation 2 152 880 €
1 589 065€ - 3 263 675€
Revenue Multiple 30%
5 563 150 € × 0.81x
Estimation 4 503 433 €
3 686 515€ - 5 552 966€
Net Income Multiple 20%
139 870 € × 11.8x
Estimation 1 645 782 €
1 106 292€ - 2 468 367€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 DU 14 JUILLET 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 DU 14 JUILLET

What is the revenue of SELAS PHARMACIE DU 14 JUILLET ?

The revenue of SELAS PHARMACIE DU 14 JUILLET in 2022 is 5.6 M€.

Is SELAS PHARMACIE DU 14 JUILLET profitable?

Yes, SELAS PHARMACIE DU 14 JUILLET generated a net profit of 140 k€ in 2022.

Where is the headquarters of SELAS PHARMACIE DU 14 JUILLET ?

The headquarters of SELAS PHARMACIE DU 14 JUILLET is located in TROYES (10000), in the department Aube.

Where to find the tax return of SELAS PHARMACIE DU 14 JUILLET ?

The tax return of SELAS PHARMACIE DU 14 JUILLET 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 DU 14 JUILLET operate?

SELAS PHARMACIE DU 14 JUILLET 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.