SELAS PHARMACIE DU MARCHE : revenue, balance sheet and financial ratios

SELAS PHARMACIE DU MARCHE is a French company founded 4 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LA GARDE (83130), this company of category PME shows in 2025 a revenue of 3.1 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 MARCHE (SIREN 901823435)
Indicator 2025 2024 2023 2022
Revenue 3 086 145 € 2 577 931 € 1 760 652 € N/C
Net income 93 611 € 56 960 € -58 166 € -145 089 €
EBITDA 164 660 € 124 111 € -19 270 € N/C
Net margin 3.0% 2.2% -3.3% N/C

Revenue and income statement

In 2025, SELAS PHARMACIE DU MARCHE achieves revenue of 3.1 M€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +32.4%. Vs 2024, growth of +20% (2.6 M€ -> 3.1 M€). After deducting consumption (2.3 M€), gross margin stands at 789 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 165 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 94 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 086 145 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

788 557 €

EBITDA (2025) ?
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

164 660 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

105 428 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

93 611 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

131.806%

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

35.112%

Cash flow / Revenue (2025) ?
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

3.435%

Repayment capacity (2025) ?
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

11.087

Asset age ratio (2025) ?
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

79.4%

Solvency indicators evolution
SELAS PHARMACIE DU MARCHE

Sector positioning

Debt ratio
131.81 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Average

In 2025, the debt ratio of SELAS PHARMACIE DU MARCHE (131.81) 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
35.11% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Average

In 2025, the financial autonomy of SELAS PHARMACIE DU MARCHE (35.1%) 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
11.09 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Average +51 pts over 3 years

In 2025, the repayment capacity of SELAS PHARMACIE DU MARCHE (11.09) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 144.95. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.

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

144.952

Interest coverage (2025) ?
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

8.867

Liquidity indicators evolution
SELAS PHARMACIE DU MARCHE

Sector positioning

Liquidity ratio
144.95 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Average -21 pts over 3 years

In 2025, the liquidity ratio of SELAS PHARMACIE DU MARCHE (144.95) 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
8.87x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Excellent +50 pts over 3 years

In 2025, the interest coverage of SELAS PHARMACIE DU MARCHE (8.9x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 65 days of revenue, i.e. 556 k€ to permanently finance.

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

555 784 €

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

8 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

59 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

57 j

WCR in days of revenue (2025) ?
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

65 j

WCR and payment terms evolution
SELAS PHARMACIE DU MARCHE

Positioning of SELAS PHARMACIE DU MARCHE 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 MARCHE is estimated at 1 494 848 € (range 936 267€ - 2 040 023€). With an EBITDA of 164 660€, the sector multiple of 7.7x is applied. The price/revenue ratio is 0.61x (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 2025
277 transactions
936k€ 1494k€ 2040k€
1 494 848 € Range: 936 267€ - 2 040 023€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
164 660 € × 7.7x
Estimation 1 271 225 €
641 073€ - 1 850 639€
Revenue Multiple 30%
3 086 145 € × 0.61x
Estimation 1 872 771 €
1 379 702€ - 2 160 121€
Net Income Multiple 20%
93 611 € × 15.9x
Estimation 1 487 022 €
1 009 100€ - 2 333 342€

Valuation evolution

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 MARCHE 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 MARCHE

What is the revenue of SELAS PHARMACIE DU MARCHE ?

The revenue of SELAS PHARMACIE DU MARCHE in 2025 is 3.1 M€.

Is SELAS PHARMACIE DU MARCHE profitable?

Yes, SELAS PHARMACIE DU MARCHE generated a net profit of 94 k€ in 2025.

Where is the headquarters of SELAS PHARMACIE DU MARCHE ?

The headquarters of SELAS PHARMACIE DU MARCHE is located in LA GARDE (83130), in the department Var.

Where to find the tax return of SELAS PHARMACIE DU MARCHE ?

The tax return of SELAS PHARMACIE DU MARCHE 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 MARCHE operate?

SELAS PHARMACIE DU MARCHE 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.