Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-01-15 (17 years)Status: ActiveBusiness sector: Commerce d'alimentation généraleLocation: BEZIERS (34500), Herault
SELENE : revenue, balance sheet and financial ratios
SELENE is a French company
founded 17 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in BEZIERS (34500),
this company of category PME
shows in 2021 a revenue of 3.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SELENE generates positive net income of 176 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 66 k€ -> 176 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
176 354 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
94.291%
Financial autonomy (2025)
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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
26.585%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
11.041
4.773
7.542
2076.468
7959.74
7150.455
-2184.313
925.633
356.399
94.291
Financial autonomy
40.63
40.632
47.04
3.332
0.786
0.907
-2.895
5.519
11.147
26.585
Repayment capacity
0.236
None
None
None
None
11.506
None
None
None
None
Cash flow / Revenue
4.374%
None%
None%
None%
None%
2.362%
None%
None%
None%
None%
Sector positioning
Debt ratio
94.292025
2023
2024
2025
Q1: 1.03
Med: 34.73
Q3: 124.07
Average-8 pts over 3 years
In 2025, the debt ratio of SELENE (94.29) 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
26.59%2025
2023
2024
2025
Q1: 8.41%
Med: 31.68%
Q3: 54.26%
Average+12 pts over 3 years
In 2025, the financial autonomy of SELENE (26.6%) 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 119.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
119.878
Liquidity indicators evolution SELENE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
118.864
134.434
170.316
161.676
115.488
142.612
119.117
0.0
102.111
119.878
Interest coverage
0.384
None
None
None
None
3.845
None
None
None
None
Sector positioning
Liquidity ratio
119.882025
2023
2024
2025
Q1: 114.78
Med: 171.75
Q3: 286.41
Average
In 2025, the liquidity ratio of SELENE (119.88) 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 (2025)
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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 SELENE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
140 351 €
0 €
0 €
0 €
0 €
325 050 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
26
0
0
0
0
35
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
42
0
0
0
0
49
0
0
0
0
Positioning of SELENE in its sector
Comparison with sector Commerce d'alimentation générale
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of SELENE is estimated at
1 110 682 €
(range 448 989€ - 2 672 030€).
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 value2025
270 transactions
448k€1110k€2672k€
1 110 682 €Range: 448 989€ - 2 672 030€
NAF 5 année 2025
Valuation method used
Net Income Multiple
176 354 €
×
6.3x
=1 110 682 €
Range: 448 989€ - 2 672 030€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 270 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 d'alimentation générale)
Compare SELENE with other companies in the same sector:
Yes, SELENE generated a net profit of 176 k€ in 2025.
Where is the headquarters of SELENE ?
The headquarters of SELENE is located in BEZIERS (34500), in the department Herault.
Where to find the tax return of SELENE ?
The tax return of SELENE 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 SELENE operate?
SELENE operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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