SELAS PHARMACIE LEBRETON : revenue, balance sheet and financial ratios

SELAS PHARMACIE LEBRETON is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GUERET (23000), this company of category PME shows in 2021 a revenue of 3.9 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 LEBRETON (SIREN 538423120)
Indicator 2025 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 891 931 € N/C N/C N/C 3 477 845 € 3 359 790 €
Net income 293 628 € 513 704 € 360 109 € 343 065 € 351 061 € 332 915 € 306 991 € 291 296 €
EBITDA N/C N/C 550 741 € N/C N/C N/C 548 299 € 540 074 €
Net margin N/C N/C 9.3% N/C N/C N/C 8.8% 8.7%

Revenue and income statement

In 2025, SELAS PHARMACIE LEBRETON generates positive net income of 294 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 291 k€ -> 294 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

293 628 €

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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 14%. 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 74%. 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

13.665%

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

74.163%

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

27.7%

Solvency indicators evolution
SELAS PHARMACIE LEBRETON

Sector positioning

Debt ratio
13.66 2025
2021
2022
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Excellent -14 pts over 3 years

In 2025, the debt ratio of SELAS PHARMACIE LEBRETON (13.66) 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
74.16% 2025
2021
2022
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent +13 pts over 3 years

In 2025, the financial autonomy of SELAS PHARMACIE LEBRETON (74.2%) 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.

Repayment capacity
3.84 years 2021
2021
Q1: 1.06 years
Med: 3.56 years
Q3: 7.31 years
Average

In 2021, the repayment capacity of SELAS PHARMACIE LEBRETON (3.84) 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 238.61. 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

238.607

Liquidity indicators evolution
SELAS PHARMACIE LEBRETON

Sector positioning

Liquidity ratio
238.61 2025
2021
2022
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Good -7 pts over 3 years

In 2025, the liquidity ratio of SELAS PHARMACIE LEBRETON (238.61) 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.

Interest coverage
5.88x 2021
2021
Q1: 0.27x
Med: 2.43x
Q3: 5.92x
Good

In 2021, the interest coverage of SELAS PHARMACIE LEBRETON (5.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 LEBRETON

Positioning of SELAS PHARMACIE LEBRETON 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 LEBRETON is estimated at 4 664 315 € (range 3 165 226€ - 7 318 953€). 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
3165k€ 4664k€ 7318k€
4 664 315 € Range: 3 165 226€ - 7 318 953€
NAF 5 année 2025

Valuation method used

Net Income Multiple
293 628 € × 15.9x = 4 664 316 €
Range: 3 165 227€ - 7 318 954€

Only this financial indicator is available for this company.

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 LEBRETON 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 LEBRETON

What is the revenue of SELAS PHARMACIE LEBRETON ?

The revenue of SELAS PHARMACIE LEBRETON in 2021 is 3.9 M€.

Is SELAS PHARMACIE LEBRETON profitable?

Yes, SELAS PHARMACIE LEBRETON generated a net profit of 294 k€ in 2025.

Where is the headquarters of SELAS PHARMACIE LEBRETON ?

The headquarters of SELAS PHARMACIE LEBRETON is located in GUERET (23000), in the department Creuse.

Where to find the tax return of SELAS PHARMACIE LEBRETON ?

The tax return of SELAS PHARMACIE LEBRETON 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 LEBRETON operate?

SELAS PHARMACIE LEBRETON 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.