SIREN : 410698096
C.DIS is a French company founded 29 years ago, specialized in the sector Hypermarchés. Based in ANNECY (74000), this company of category ETI shows in 2024 a revenue of 52.2 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 | 2024 | 2023 | 2022 | 2021 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 52 207 043 € | 52 363 180 € | 46 778 557 € | 46 366 323 € | 40 022 246 € | 20 162 133 € | 18 239 825 € |
| Net income | 397 989 € | 995 277 € | 854 650 € | 1 349 044 € | 17 498 € | 312 269 € | 411 669 € |
| EBITDA | 3 349 772 € | 3 120 455 € | 2 439 637 € | 3 068 882 € | 141 725 € | 506 393 € | 623 889 € |
| Net margin | 0.8% | 1.9% | 1.8% | 2.9% | 0.0% | 1.5% | 2.3% |
In 2024, C.DIS achieves revenue of 52.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.0%. Slight decline of -0% vs 2023. After deducting consumption (39.0 M€), gross margin stands at 13.2 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.3 M€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 398 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
52 207 043 €
13 208 750 €
3 349 772 €
2 248 445 €
397 989 €
6.4%
The debt ratio (= Financial debt / Equity x 100) stands at 140%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
139.796%
27.81%
4.21%
2.97
59.5%
In 2024, the debt ratio of C.DIS (139.80) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of C.DIS (27.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of C.DIS (2.97) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 77.02. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.
77.022
8.542
In 2024, the liquidity ratio of C.DIS (77.02) 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 2024, the interest coverage of C.DIS (8.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 15 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2016-2024, WCR increased by +54%, requiring additional financing.
2 193 740 €
2 j
35 j
17 j
15 j
Based on 551 transactions of similar company sales in 2024, the value of C.DIS is estimated at 11 983 444 € (range 4 926 847€ - 24 527 513€). With an EBITDA of 3 349 772€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 C.DIS with other companies in the same sector:
The revenue of C.DIS in 2024 is 52.2 M€.
Yes, C.DIS generated a net profit of 398 k€ in 2024.
The headquarters of C.DIS is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of C.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).
C.DIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.