SIREN : 495351389
BOURGES DIS is a French company founded 19 years ago, specialized in the sector Hypermarchés. Based in BOURGES (18000), this company of category ETI shows in 2025 a revenue of 128.1 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 128 139 794 € | 123 908 035 € | 110 245 504 € | 95 010 952 € | 85 061 000 € | 80 651 782 € | 61 786 491 € | 27 325 420 € | 27 683 187 € |
| Net income | 1 340 445 € | 1 026 614 € | 972 559 € | 1 205 679 € | 825 374 € | -169 472 € | -2 323 711 € | 79 468 € | 222 278 € |
| EBITDA | 3 963 658 € | 3 685 746 € | 2 711 065 € | 2 687 334 € | 2 485 573 € | 1 173 901 € | -1 132 234 € | 384 762 € | 858 105 € |
| Net margin | 1.0% | 0.8% | 0.9% | 1.3% | 1.0% | -0.2% | -3.8% | 0.3% | 0.8% |
In 2025, BOURGES DIS achieves revenue of 128.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +21.1%. Vs 2024: +3%. After deducting consumption (102.1 M€), gross margin stands at 26.0 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.0 M€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
128 139 794 €
26 034 395 €
3 963 658 €
3 198 751 €
1 340 445 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 377%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
377.164%
13.673%
1.802%
10.906
66.2%
In 2025, the debt ratio of BOURGES DIS (377.16) 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.
In 2025, the financial autonomy of BOURGES DIS (13.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2025, the repayment capacity of BOURGES DIS (10.91) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 93.93. 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 30.4x. Operating income very largely covers interest expenses: high safety margin.
93.931
30.354
In 2025, the liquidity ratio of BOURGES DIS (93.93) 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.
In 2025, the interest coverage of BOURGES DIS (30.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 10.9 M€ to permanently finance. Over 2017-2025, WCR increased by +280%, requiring additional financing.
10 854 722 €
1 j
45 j
25 j
30 j
Based on 270 transactions of similar company sales in 2025, the value of BOURGES DIS is estimated at 23 239 028 € (range 12 000 718€ - 39 687 871€). With an EBITDA of 3 963 658€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (conservative valuation). 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BOURGES DIS with other companies in the same sector:
The revenue of BOURGES DIS in 2025 is 128.1 M€.
Yes, BOURGES DIS generated a net profit of 1.3 M€ in 2025.
The headquarters of BOURGES DIS is located in BOURGES (18000), in the department Cher.
The tax return of BOURGES DIS 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).
BOURGES DIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.