CLERMONT DISTRIBUTION ALIMENTATION : revenue, balance sheet and financial ratios

CLERMONT DISTRIBUTION ALIMENTATION is a French company founded 40 years ago, specialized in the sector Hypermarchés. Based in CLERMONT L HERAULT (34800), this company of category PME shows in 2023 a revenue of 67.8 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

Financial history - CLERMONT DISTRIBUTION ALIMENTATION (SIREN 334039948)
Indicator 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 67 807 350 € 65 382 413 € 62 305 670 € 59 720 257 € 61 160 217 € 62 581 894 € 63 093 219 € 65 472 434 €
Net income 1 146 136 € 735 577 € 463 913 € 374 357 € 425 984 € 827 016 € 312 893 € 554 829 €
EBITDA 315 012 € 142 366 € -353 481 € -33 215 € 70 505 € 193 863 € 14 851 € 527 943 €
Net margin 1.7% 1.1% 0.7% 0.6% 0.7% 1.3% 0.5% 0.8%

Revenue and income statement

In 2023, CLERMONT DISTRIBUTION ALIMENTATION achieves revenue of 67.8 M€. Revenue is growing positively over 8 years (CAGR: +0.4%). Vs 2022: +4%. After deducting consumption (52.0 M€), gross margin stands at 15.8 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 315 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

67 807 350 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 804 694 €

EBITDA (2023) ?
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

315 012 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-75 048 €

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

1 146 136 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

41.141%

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

47.36%

Cash flow / Revenue (2023) ?
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

2.703%

Repayment capacity (2023) ?
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

2.523

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

7.1%

Solvency indicators evolution
CLERMONT DISTRIBUTION ALIMENTATION

Sector positioning

Debt ratio
41.14 2023
2021
2022
2023
Q1: 21.22
Med: 56.31
Q3: 132.25
Good -11 pts over 3 years

In 2023, the debt ratio of CLERMONT DISTRIBUTION ALI... (41.14) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
47.36% 2023
2021
2022
2023
Q1: 21.01%
Med: 35.49%
Q3: 48.3%
Good +11 pts over 3 years

In 2023, the financial autonomy of CLERMONT DISTRIBUTION ALI... (47.4%) 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
2.52 years 2023
2021
2022
2023
Q1: 0.88 years
Med: 2.23 years
Q3: 4.27 years
Average -21 pts over 3 years

In 2023, the repayment capacity of CLERMONT DISTRIBUTION ALI... (2.52) 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 234.26. 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 4.8x. Financial charges are adequately covered by operations.

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

234.261

Interest coverage (2023) ?
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

4.814

Liquidity indicators evolution
CLERMONT DISTRIBUTION ALIMENTATION

Sector positioning

Liquidity ratio
234.26 2023
2021
2022
2023
Q1: 115.97
Med: 145.83
Q3: 181.89
Excellent

In 2023, the liquidity ratio of CLERMONT DISTRIBUTION ALI... (234.26) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.81x 2023
2021
2022
2023
Q1: 1.04x
Med: 3.42x
Q3: 8.07x
Good +33 pts over 3 years

In 2023, the interest coverage of CLERMONT DISTRIBUTION ALI... (4.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 34 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 37 days of revenue, i.e. 7.0 M€ to permanently finance. Over 2015-2023, WCR increased by +113%, requiring additional financing.

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

7 007 890 €

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

0 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

34 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

17 j

WCR in days of revenue (2023) ?
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

37 j

WCR and payment terms evolution
CLERMONT DISTRIBUTION ALIMENTATION

Positioning of CLERMONT DISTRIBUTION ALIMENTATION in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of CLERMONT DISTRIBUTION ALIMENTATION is estimated at 9 325 968 € (range 5 171 569€ - 15 865 762€). With an EBITDA of 315 012€, the sector multiple of 5.6x 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.

Estimated enterprise value 2023
357 transactions
5171k€ 9325k€ 15865k€
9 325 968 € Range: 5 171 569€ - 15 865 762€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
315 012 € × 5.6x
Estimation 1 778 414 €
1 126 716€ - 3 629 171€
Revenue Multiple 30%
67 807 350 € × 0.33x
Estimation 22 280 841 €
13 358 752€ - 35 877 822€
Net Income Multiple 20%
1 146 136 € × 7.6x
Estimation 8 762 548 €
3 002 927€ - 16 439 150€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 CLERMONT DISTRIBUTION ALIMENTATION with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about CLERMONT DISTRIBUTION ALIMENTATION

What is the revenue of CLERMONT DISTRIBUTION ALIMENTATION ?

The revenue of CLERMONT DISTRIBUTION ALIMENTATION in 2023 is 67.8 M€.

Is CLERMONT DISTRIBUTION ALIMENTATION profitable?

Yes, CLERMONT DISTRIBUTION ALIMENTATION generated a net profit of 1.1 M€ in 2023.

Where is the headquarters of CLERMONT DISTRIBUTION ALIMENTATION ?

The headquarters of CLERMONT DISTRIBUTION ALIMENTATION is located in CLERMONT L HERAULT (34800), in the department Herault.

Where to find the tax return of CLERMONT DISTRIBUTION ALIMENTATION ?

The tax return of CLERMONT DISTRIBUTION ALIMENTATION 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 CLERMONT DISTRIBUTION ALIMENTATION operate?

CLERMONT DISTRIBUTION ALIMENTATION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.