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SELAS PHARMACIE LENGRONNE : revenue, balance sheet and financial ratios

SELAS PHARMACIE LENGRONNE is a French company founded 15 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in GUINGAMP (22200), this company of category PME shows in 2014 a revenue of 2.9 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 LENGRONNE (SIREN 525294997)
Indicator 2023 2022 2021 2020 2019 2018 2015 2014
Revenue N/C N/C N/C N/C N/C N/C N/C 2 873 410 €
Net income 25 362 € 162 549 € 182 124 € 101 772 € 183 133 € 176 604 € 177 035 € 145 282 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 226 647 €
Net margin N/C N/C N/C N/C N/C N/C N/C 5.1%

Revenue and income statement

In 2023, SELAS PHARMACIE LENGRONNE generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2023: 145 k€ -> 25 k€.

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

25 362 €

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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 228%. 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 24%. The balance between equity and debt is satisfactory.

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

228.273%

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

23.791%

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

44.4%

Solvency indicators evolution
SELAS PHARMACIE LENGRONNE

Sector positioning

Debt ratio
228.27 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Average

In 2023, the debt ratio of SELAS PHARMACIE LENGRONNE (228.27) 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
23.79% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of SELAS PHARMACIE LENGRONNE (23.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 150.82. 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

150.821

Liquidity indicators evolution
SELAS PHARMACIE LENGRONNE

Sector positioning

Liquidity ratio
150.82 2023
2021
2022
2023
Q1: 135.25
Med: 189.78
Q3: 270.35
Average -25 pts over 3 years

In 2023, the liquidity ratio of SELAS PHARMACIE LENGRONNE (150.82) 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.

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 (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

0 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

0 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 LENGRONNE

Positioning of SELAS PHARMACIE LENGRONNE 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 LENGRONNE is estimated at 299 258 € (range 181 993€ - 420 690€). 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
181k€ 299k€ 420k€
299 258 € Range: 181 993€ - 420 690€
NAF 5 année 2023

Valuation method used

Net Income Multiple
25 362 € × 11.8x = 299 258 €
Range: 181 993€ - 420 690€

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 LENGRONNE 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 LENGRONNE

What is the revenue of SELAS PHARMACIE LENGRONNE ?

The revenue of SELAS PHARMACIE LENGRONNE in 2014 is 2.9 M€.

Is SELAS PHARMACIE LENGRONNE profitable?

Yes, SELAS PHARMACIE LENGRONNE generated a net profit of 25 k€ in 2023.

Where is the headquarters of SELAS PHARMACIE LENGRONNE ?

The headquarters of SELAS PHARMACIE LENGRONNE is located in GUINGAMP (22200), in the department Cotes-d'Armor.

Where to find the tax return of SELAS PHARMACIE LENGRONNE ?

The tax return of SELAS PHARMACIE LENGRONNE 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 LENGRONNE operate?

SELAS PHARMACIE LENGRONNE 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.