SELAS PHARMACIE EVOUNA BELINGA : revenue, balance sheet and financial ratios

SELAS PHARMACIE EVOUNA BELINGA is a French company founded 8 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LIVRY-GARGAN (93190), this company of category PME shows in 2019 a revenue of 1.6 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 EVOUNA BELINGA (SIREN 832282669)
Indicator 2023 2021 2019 2018
Revenue N/C N/C 1 642 598 € 2 169 177 €
Net income 126 394 € 61 533 € 13 303 € -39 179 €
EBITDA N/C N/C 42 669 € 50 109 €
Net margin N/C N/C 0.8% -1.8%

Revenue and income statement

In 2023, SELAS PHARMACIE EVOUNA BELINGA generates positive net income of 126 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

126 394 €

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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 284%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

284.422%

Financial autonomy (2023) ?
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

16.257%

Asset age ratio (2023) ?
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 EVOUNA BELINGA

Sector positioning

Debt ratio
284.42 2023
2019
2021
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average +50 pts over 3 years

In 2023, the debt ratio of SELAS PHARMACIE EVOUNA BE... (284.42) 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
16.26% 2023
2019
2021
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of SELAS PHARMACIE EVOUNA BE... (16.3%) 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
-42.65 years 2019
2019
Q1: 1.73 years
Med: 5.0 years
Q3: 9.49 years
Excellent

In 2019, the repayment capacity of SELAS PHARMACIE EVOUNA BE... (-42.65) 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 57.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

57.003

Liquidity indicators evolution
SELAS PHARMACIE EVOUNA BELINGA

Sector positioning

Liquidity ratio
57.0 2023
2019
2021
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Watch

In 2023, the liquidity ratio of SELAS PHARMACIE EVOUNA BE... (57.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
50.11x 2019
2019
Q1: 1.36x
Med: 5.4x
Q3: 11.35x
Excellent

In 2019, the interest coverage of SELAS PHARMACIE EVOUNA BE... (50.1x) 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: 145 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 193 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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

145 j

Supplier credit (2023) ?
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

193 j

Inventory turnover (2023) ?
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 EVOUNA BELINGA

Positioning of SELAS PHARMACIE EVOUNA BELINGA in its sector

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

Valuation estimate

Based on 220 transactions of similar company sales in 2023, the value of SELAS PHARMACIE EVOUNA BELINGA is estimated at 1 491 382 € (range 906 981€ - 2 096 549€). 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 2023
220 transactions
906k€ 1491k€ 2096k€
1 491 382 € Range: 906 981€ - 2 096 549€
NAF 5 année 2023

Valuation method used

Net Income Multiple
126 394 € × 11.8x = 1 491 383 €
Range: 906 981€ - 2 096 550€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 220 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 EVOUNA BELINGA 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 EVOUNA BELINGA

What is the revenue of SELAS PHARMACIE EVOUNA BELINGA ?

The revenue of SELAS PHARMACIE EVOUNA BELINGA in 2019 is 1.6 M€.

Is SELAS PHARMACIE EVOUNA BELINGA profitable?

Yes, SELAS PHARMACIE EVOUNA BELINGA generated a net profit of 126 k€ in 2023.

Where is the headquarters of SELAS PHARMACIE EVOUNA BELINGA ?

The headquarters of SELAS PHARMACIE EVOUNA BELINGA is located in LIVRY-GARGAN (93190), in the department Seine-Saint-Denis.

Where to find the tax return of SELAS PHARMACIE EVOUNA BELINGA ?

The tax return of SELAS PHARMACIE EVOUNA BELINGA 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 EVOUNA BELINGA operate?

SELAS PHARMACIE EVOUNA BELINGA 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.