SIREN : 394217889
CODISM is a French company founded 32 years ago, specialized in the sector Supermarchés. Based in SAINTE-MENEHOULD (51800), this company of category PME shows in 2024 a revenue of 23.4 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 23 419 082 € | 22 594 921 € | 21 090 878 € | 19 950 890 € | 19 510 363 € | N/C | N/C | 19 600 693 € | 19 562 772 € |
| Net income | 550 389 € | 346 469 € | 172 697 € | 480 445 € | 346 015 € | 577 054 € | 352 227 € | 379 832 € | 494 980 € |
| EBITDA | 246 704 € | 143 958 € | -114 960 € | 592 254 € | 277 188 € | N/C | N/C | 461 819 € | 695 847 € |
| Net margin | 2.4% | 1.5% | 0.8% | 2.4% | 1.8% | N/C | N/C | 1.9% | 2.5% |
In 2024, CODISM achieves revenue of 23.4 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Vs 2023: +4%. After deducting consumption (18.4 M€), gross margin stands at 5.0 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 247 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 550 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
23 419 082 €
4 997 997 €
246 704 €
372 502 €
550 389 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 312%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
311.941%
13.312%
1.453%
5.349
30.9%
In 2024, the debt ratio of CODISM (311.94) 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 2024, the financial autonomy of CODISM (13.3%) 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 CODISM (5.35) 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 149.91. 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 15.6x. Operating income very largely covers interest expenses: high safety margin.
149.905
15.568
In 2024, the liquidity ratio of CODISM (149.91) 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.
In 2024, the interest coverage of CODISM (15.6x) 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: 28 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +81%, requiring additional financing.
2 372 587 €
1 j
28 j
27 j
36 j
Based on 551 transactions of similar company sales in 2024, the value of CODISM is estimated at 2 839 810 € (range 1 370 811€ - 5 657 057€). With an EBITDA of 246 704€, 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 CODISM with other companies in the same sector:
The revenue of CODISM in 2024 is 23.4 M€.
Yes, CODISM generated a net profit of 550 k€ in 2024.
The headquarters of CODISM is located in SAINTE-MENEHOULD (51800), in the department Marne.
The tax return of CODISM 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).
CODISM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.