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

SELAS PHARMACIE DU SOLEIL is a French company founded 31 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in JUVIGNAC (34990), this company of category PME shows in 2022 a revenue of 6.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SELAS PHARMACIE DU SOLEIL (SIREN 398145565)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 6 237 994 € N/C N/C N/C 4 417 608 € 4 529 633 €
Net income 377 785 € 318 064 € 464 836 € 425 668 € 352 286 € 271 195 € 232 492 € 274 646 €
EBITDA N/C N/C 629 063 € N/C N/C N/C 381 434 € 428 948 €
Net margin N/C N/C 7.5% N/C N/C N/C 5.3% 6.1%

Revenue and income statement

In 2024, SELAS PHARMACIE DU SOLEIL generates positive net income of 378 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 275 k€ -> 378 k€.

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

377 785 €

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

45.387%

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

52.912%

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

44.3%

Solvency indicators evolution
SELAS PHARMACIE DU SOLEIL

Sector positioning

Debt ratio
45.39 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good

In 2024, the debt ratio of SELAS PHARMACIE DU SOLEIL (45.39) 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
52.91% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good

In 2024, the financial autonomy of SELAS PHARMACIE DU SOLEIL (52.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.54 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Good

In 2022, the repayment capacity of SELAS PHARMACIE DU SOLEIL (1.54) 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 177.71. 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

177.707

Liquidity indicators evolution
SELAS PHARMACIE DU SOLEIL

Sector positioning

Liquidity ratio
177.71 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Average

In 2024, the liquidity ratio of SELAS PHARMACIE DU SOLEIL (177.71) 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
0.44x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Average

In 2022, the interest coverage of SELAS PHARMACIE DU SOLEIL (0.4x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SELAS PHARMACIE DU SOLEIL

Positioning of SELAS PHARMACIE DU SOLEIL 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 DU SOLEIL is estimated at 5 274 157 € (range 3 672 840€ - 7 890 441€). 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
3672k€ 5274k€ 7890k€
5 274 157 € Range: 3 672 840€ - 7 890 441€
NAF 5 année 2024

Valuation method used

Net Income Multiple
377 785 € × 14.0x = 5 274 158 €
Range: 3 672 840€ - 7 890 442€

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 DU SOLEIL 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 SOLEIL

What is the revenue of SELAS PHARMACIE DU SOLEIL ?

The revenue of SELAS PHARMACIE DU SOLEIL in 2022 is 6.2 M€.

Is SELAS PHARMACIE DU SOLEIL profitable?

Yes, SELAS PHARMACIE DU SOLEIL generated a net profit of 378 k€ in 2024.

Where is the headquarters of SELAS PHARMACIE DU SOLEIL ?

The headquarters of SELAS PHARMACIE DU SOLEIL is located in JUVIGNAC (34990), in the department Herault.

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

The tax return of SELAS PHARMACIE DU SOLEIL 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 SOLEIL operate?

SELAS PHARMACIE DU SOLEIL 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.