SELAS PHARMACIE XIONG : revenue, balance sheet and financial ratios

SELAS PHARMACIE XIONG is a French company founded 9 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LE MANS (72100), this company of category PME shows in 2019 a revenue of 1.3 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 XIONG (SIREN 827714072)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 1 344 383 € 1 400 471 € 1 157 902 €
Net income -61 994 € 74 517 € 54 369 € 35 290 € -26 049 € 12 810 € -35 734 €
EBITDA N/C N/C N/C N/C 43 274 € 89 970 € 20 407 €
Net margin N/C N/C N/C N/C -1.9% 0.9% -3.1%

Revenue and income statement

In 2023, SELAS PHARMACIE XIONG records a net loss of 62 k€. This deficit will reduce equity on the balance sheet.

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

-61 994 €

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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 2372%. 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 3%. 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

2371.633%

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

2.663%

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

21.5%

Solvency indicators evolution
SELAS PHARMACIE XIONG

Sector positioning

Debt ratio
2371.63 2023
2021
2022
2023
Q1: 20.09
Med: 66.92
Q3: 169.24
Watch

In 2023, the debt ratio of SELAS PHARMACIE XIONG (2371.63) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.66% 2023
2021
2022
2023
Q1: 28.72%
Med: 48.51%
Q3: 68.17%
Average

In 2023, the financial autonomy of SELAS PHARMACIE XIONG (2.7%) 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 56.94. 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

56.94

Liquidity indicators evolution
SELAS PHARMACIE XIONG

Sector positioning

Liquidity ratio
56.94 2023
2021
2022
2023
Q1: 135.23
Med: 189.76
Q3: 270.17
Watch -7 pts over 3 years

In 2023, the liquidity ratio of SELAS PHARMACIE XIONG (56.94) 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.

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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1668 days. Excellent situation: suppliers finance 1487 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

181 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

1668 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 XIONG

Positioning of SELAS PHARMACIE XIONG in its sector

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

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SELAS PHARMACIE XIONG 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 XIONG

What is the revenue of SELAS PHARMACIE XIONG ?

The revenue of SELAS PHARMACIE XIONG in 2019 is 1.3 M€.

Is SELAS PHARMACIE XIONG profitable?

SELAS PHARMACIE XIONG recorded a net loss in 2023.

Where is the headquarters of SELAS PHARMACIE XIONG ?

The headquarters of SELAS PHARMACIE XIONG is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of SELAS PHARMACIE XIONG ?

The tax return of SELAS PHARMACIE XIONG 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 XIONG operate?

SELAS PHARMACIE XIONG 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.