CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST : revenue, balance sheet and financial ratios

CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST is a French company founded 67 years ago, specialized in the sector Hypermarchés. Based in IBOS (65420), this company of category ETI shows in 2024 a revenue of 140.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST (SIREN 592780043)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 140 702 580 € 135 857 255 € 132 743 837 € 135 383 451 € 133 505 590 € 138 017 491 € 136 059 411 € 135 161 162 € 134 597 181 €
Net income 26 917 200 € 6 648 149 € 6 968 631 € 5 989 251 € 5 681 136 € 5 064 896 € 5 192 814 € 5 478 797 € 5 361 461 €
EBITDA 10 049 886 € 9 003 565 € 8 957 033 € 8 569 121 € 9 775 159 € 8 245 813 € 6 204 817 € 5 904 549 € 7 113 421 €
Net margin 19.1% 4.9% 5.2% 4.4% 4.3% 3.7% 3.8% 4.1% 4.0%

Revenue and income statement

In 2024, CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST achieves revenue of 140.7 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2023: +4%. After deducting consumption (99.3 M€), gross margin stands at 41.4 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.0 M€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26.9 M€, i.e. 19.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

140 702 580 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

41 419 942 €

EBITDA (2024) ?
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

10 049 886 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 332 542 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 917 200 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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Chart evolution

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

81.98%

Financial autonomy (2024) ?
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

40.722%

Cash flow / Revenue (2024) ?
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

7.258%

Repayment capacity (2024) ?
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

3.179

Asset age ratio (2024) ?
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

54.7%

Solvency indicators evolution
CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST

Sector positioning

Debt ratio
81.98 2024
2022
2023
2024
Q1: 19.62
Med: 53.81
Q3: 119.13
Average +20 pts over 3 years

In 2024, the debt ratio of CENTRE DISTRIBUTEUR ALIME... (81.98) 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
40.72% 2024
2022
2023
2024
Q1: 21.34%
Med: 36.4%
Q3: 49.04%
Good -18 pts over 3 years

In 2024, the financial autonomy of CENTRE DISTRIBUTEUR ALIME... (40.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.18 years 2024
2022
2023
2024
Q1: 0.71 years
Med: 1.92 years
Q3: 3.81 years
Average +11 pts over 3 years

In 2024, the repayment capacity of CENTRE DISTRIBUTEUR ALIME... (3.18) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.27. 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 23.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

174.268

Interest coverage (2024) ?
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

22.97

Liquidity indicators evolution
CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST

Sector positioning

Liquidity ratio
174.27 2024
2022
2023
2024
Q1: 115.06
Med: 147.03
Q3: 190.08
Good -9 pts over 3 years

In 2024, the liquidity ratio of CENTRE DISTRIBUTEUR ALIME... (174.27) 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
22.97x 2024
2022
2023
2024
Q1: 1.05x
Med: 3.92x
Q3: 9.05x
Excellent +7 pts over 3 years

In 2024, the interest coverage of CENTRE DISTRIBUTEUR ALIME... (23.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 55 days of revenue, i.e. 21.3 M€ to permanently finance. Over 2016-2024, WCR increased by +62%, requiring additional financing.

Operating WCR (2024) ?
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

21 336 139 €

Customer credit (2024) ?
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

7 j

Supplier credit (2024) ?
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

42 j

Inventory turnover (2024) ?
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

57 j

WCR in days of revenue (2024) ?
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

55 j

WCR and payment terms evolution
CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST

Positioning of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST is estimated at 64 824 803 € (range 27 704 345€ - 139 252 920€). With an EBITDA of 10 049 886€, 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.

Estimated enterprise value 2024
551 transactions
27704k€ 64824k€ 139252k€
64 824 803 € Range: 27 704 345€ - 139 252 920€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 049 886 € × 4.7x
Estimation 47 515 195 €
16 559 587€ - 101 207 311€
Revenue Multiple 30%
140 702 580 € × 0.23x
Estimation 32 349 883 €
17 588 927€ - 59 412 143€
Net Income Multiple 20%
26 917 200 € × 5.8x
Estimation 156 811 208 €
70 739 371€ - 354 128 109€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Hypermarchés)

Compare CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST

What is the revenue of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST ?

The revenue of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST in 2024 is 140.7 M€.

Is CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST profitable?

Yes, CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST generated a net profit of 26.9 M€ in 2024.

Where is the headquarters of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST ?

The headquarters of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST is located in IBOS (65420), in the department Hautes-Pyrenees.

Where to find the tax return of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST ?

The tax return of CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST 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 CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST operate?

CENTRE DISTRIBUTEUR ALIMENTAIRE DU SUD OUEST operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.