Employees: 03 (2023.0)Legal category: 5785Size: PMECreation date: 2007-12-06 (18 years)Status: ActiveBusiness sector: Commerce de détail de produits pharmaceutiques en magasin spécialiséLocation: FABREGUES (34690), Herault
SELAS PHARMACIE DU JEU DE BALLON : revenue, balance sheet and financial ratios
SELAS PHARMACIE DU JEU DE BALLON is a French company
founded 18 years ago,
specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé.
Based in FABREGUES (34690),
this company of category PME
shows in 2017 a revenue of 2.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SELAS PHARMACIE DU JEU DE BALLON (SIREN 501349237)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 970 847 €
1 748 167 €
Net income
193 088 €
124 889 €
292 743 €
370 080 €
295 231 €
150 872 €
261 786 €
242 838 €
176 629 €
125 438 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
282 740 €
196 150 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
9.0%
7.2%
Revenue and income statement
In 2025, SELAS PHARMACIE DU JEU DE BALLON generates positive net income of 193 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 125 k€ -> 193 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
193 088 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 9%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
9.462%
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
78.667%
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 DU JEU DE BALLON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
63.508
42.013
27.77
5.484
1.663
0.949
8.089
0.016
3.248
9.462
Financial autonomy
49.662
57.283
66.794
84.54
87.948
85.187
82.366
86.129
85.541
78.667
Repayment capacity
5.114
2.918
None
None
None
None
None
None
None
None
Cash flow / Revenue
7.996%
9.464%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
9.462025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Excellent
In 2025, the debt ratio of SELAS PHARMACIE DU JEU DE... (9.46) 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
78.67%2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent
In 2025, the financial autonomy of SELAS PHARMACIE DU JEU DE... (78.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 221.69. 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
221.685
Liquidity indicators evolution SELAS PHARMACIE DU JEU DE BALLON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
101.119
106.576
143.096
142.917
182.895
208.542
323.596
254.049
236.316
221.685
Interest coverage
5.218
2.338
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
221.692025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good-7 pts over 3 years
In 2025, the liquidity ratio of SELAS PHARMACIE DU JEU DE... (221.69) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
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 DU JEU DE BALLON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
282 294 €
-99 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
34
31
0
0
0
0
0
0
0
0
Customer payment term (days)
6
5
0
0
0
0
0
0
0
0
Supplier payment term (days)
104
51
0
0
0
0
0
0
0
0
Positioning of SELAS PHARMACIE DU JEU DE BALLON 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 DU JEU DE BALLON is estimated at
3 067 225 €
(range 2 081 433€ - 4 812 899€).
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
2081k€3067k€4812k€
3 067 225 €Range: 2 081 433€ - 4 812 899€
NAF 5 année 2025
Valuation method used
Net Income Multiple
193 088 €
×
15.9x
=3 067 226 €
Range: 2 081 434€ - 4 812 900€
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 DU JEU DE BALLON with other companies in the same sector:
Frequently asked questions about SELAS PHARMACIE DU JEU DE BALLON
What is the revenue of SELAS PHARMACIE DU JEU DE BALLON ?
The revenue of SELAS PHARMACIE DU JEU DE BALLON in 2017 is 2.0 M€.
Is SELAS PHARMACIE DU JEU DE BALLON profitable?
Yes, SELAS PHARMACIE DU JEU DE BALLON generated a net profit of 193 k€ in 2025.
Where is the headquarters of SELAS PHARMACIE DU JEU DE BALLON ?
The headquarters of SELAS PHARMACIE DU JEU DE BALLON is located in FABREGUES (34690), in the department Herault.
Where to find the tax return of SELAS PHARMACIE DU JEU DE BALLON ?
The tax return of SELAS PHARMACIE DU JEU DE BALLON 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 JEU DE BALLON operate?
SELAS PHARMACIE DU JEU DE BALLON 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
Rotate your phone to landscape mode to view the chart