SELAS PHARMACIE LESCHI-VINCENTI : revenue, balance sheet and financial ratios

SELAS PHARMACIE LESCHI-VINCENTI is a French company founded 30 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT FLORENT (20217), this company of category PME shows in 2020 a revenue of 1.7 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 LESCHI-VINCENTI (SIREN 403824121)
Indicator 2020 2019 2018 2016
Revenue 1 717 265 € 1 757 285 € 1 903 369 € 1 836 084 €
Net income 49 841 € 43 436 € 33 735 € 41 343 €
EBITDA 59 269 € 15 278 € 61 664 € 63 810 €
Net margin 2.9% 2.5% 1.8% 2.3%

Revenue and income statement

In 2020, SELAS PHARMACIE LESCHI-VINCENTI achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -1.7%). Slight decline of -2% vs 2019. After deducting consumption (1.1 M€), gross margin stands at 622 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 3.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 717 265 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

622 472 €

EBITDA (2020) ?
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

59 269 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 887 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

49 841 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.557%

Financial autonomy (2020) ?
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

70.172%

Cash flow / Revenue (2020) ?
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

3.22%

Repayment capacity (2020) ?
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

1.86

Asset age ratio (2020) ?
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

4.8%

Solvency indicators evolution
SELAS PHARMACIE LESCHI-VINCENTI

Sector positioning

Debt ratio
14.56 2020
2018
2019
2020
Q1: 33.2
Med: 96.78
Q3: 238.43
Excellent

In 2020, the debt ratio of SELAS PHARMACIE LESCHI-VI... (14.56) 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
70.17% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.95%
Excellent

In 2020, the financial autonomy of SELAS PHARMACIE LESCHI-VI... (70.2%) 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
1.86 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.3 years
Good

In 2020, the repayment capacity of SELAS PHARMACIE LESCHI-VI... (1.86) 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 239.32. 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 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

239.321

Interest coverage (2020) ?
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

3.211

Liquidity indicators evolution
SELAS PHARMACIE LESCHI-VINCENTI

Sector positioning

Liquidity ratio
239.32 2020
2018
2019
2020
Q1: 133.12
Med: 181.89
Q3: 251.9
Good

In 2020, the liquidity ratio of SELAS PHARMACIE LESCHI-VI... (239.32) 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
3.21x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.87x
Q3: 8.37x
Average

In 2020, the interest coverage of SELAS PHARMACIE LESCHI-VI... (3.2x) 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. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 122 k€ to permanently finance.

Operating WCR (2020) ?
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

122 080 €

Customer credit (2020) ?
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

9 j

Supplier credit (2020) ?
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

32 j

Inventory turnover (2020) ?
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

25 j

WCR in days of revenue (2020) ?
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

26 j

WCR and payment terms evolution
SELAS PHARMACIE LESCHI-VINCENTI

Positioning of SELAS PHARMACIE LESCHI-VINCENTI in its sector

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

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of SELAS PHARMACIE LESCHI-VINCENTI is estimated at 845 535 € (range 669 012€ - 1 033 604€). With an EBITDA of 59 269€, the sector multiple of 9.7x is applied. The price/revenue ratio is 0.81x (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 2020
180 transactions
669k€ 845k€ 1033k€
845 535 € Range: 669 012€ - 1 033 604€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 269 € × 9.7x
Estimation 576 293 €
465 954€ - 772 840€
Revenue Multiple 30%
1 717 265 € × 0.81x
Estimation 1 388 373 €
1 140 334€ - 1 523 679€
Net Income Multiple 20%
49 841 € × 14.1x
Estimation 704 386 €
469 675€ - 950 407€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 LESCHI-VINCENTI 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 LESCHI-VINCENTI

What is the revenue of SELAS PHARMACIE LESCHI-VINCENTI ?

The revenue of SELAS PHARMACIE LESCHI-VINCENTI in 2020 is 1.7 M€.

Is SELAS PHARMACIE LESCHI-VINCENTI profitable?

Yes, SELAS PHARMACIE LESCHI-VINCENTI generated a net profit of 50 k€ in 2020.

Where is the headquarters of SELAS PHARMACIE LESCHI-VINCENTI ?

The headquarters of SELAS PHARMACIE LESCHI-VINCENTI is located in SAINT FLORENT (20217).

Where to find the tax return of SELAS PHARMACIE LESCHI-VINCENTI ?

The tax return of SELAS PHARMACIE LESCHI-VINCENTI 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 LESCHI-VINCENTI operate?

SELAS PHARMACIE LESCHI-VINCENTI 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.