GRAND DISCOUNT : revenue, balance sheet and financial ratios

GRAND DISCOUNT is a French company founded 12 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2019 a revenue of 234 k€. 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 - GRAND DISCOUNT (SIREN 794133280)
Indicator 2019 2018 2017 2016 2015
Revenue 233 914 € 211 594 € 211 594 € 190 177 € 186 141 €
Net income 8 802 € 953 € 5 770 € 292 € 328 €
EBITDA 16 502 € 14 472 € 20 375 € 13 941 € 7 160 €
Net margin 3.8% 0.5% 2.7% 0.2% 0.2%

Revenue and income statement

In 2019, GRAND DISCOUNT achieves revenue of 234 k€. Over the period 2015-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2018, growth of +11% (212 k€ -> 234 k€). After deducting consumption (131 k€), gross margin stands at 102 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

233 914 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

102 451 €

EBITDA (2019) ?
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

16 502 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 385 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 802 €

EBITDA margin (2019) ?
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 287%. 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 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

286.586%

Financial autonomy (2019) ?
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

40.23%

Cash flow / Revenue (2019) ?
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

6.574%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

7.2%

Solvency indicators evolution
GRAND DISCOUNT

Sector positioning

Debt ratio
286.59 2019
2017
2018
2019
Q1: -18.02
Med: 2.88
Q3: 66.51
Average +50 pts over 3 years

In 2019, the debt ratio of GRAND DISCOUNT (286.59) 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
40.23% 2019
2017
2018
2019
Q1: -0.72%
Med: 18.45%
Q3: 44.16%
Good +46 pts over 3 years

In 2019, the financial autonomy of GRAND DISCOUNT (40.2%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.43 years
Excellent

In 2019, the repayment capacity of GRAND DISCOUNT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 100.76. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

100.763

Interest coverage (2019) ?
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

0.182

Liquidity indicators evolution
GRAND DISCOUNT

Sector positioning

Liquidity ratio
100.76 2019
2017
2018
2019
Q1: 84.0
Med: 136.71
Q3: 237.11
Average +7 pts over 3 years

In 2019, the liquidity ratio of GRAND DISCOUNT (100.76) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.18x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.16x
Q3: 3.19x
Good -11 pts over 3 years

In 2019, the interest coverage of GRAND DISCOUNT (0.2x) 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: 97 days. Excellent situation: suppliers finance 97 days of the operating cycle (retail model). Inventory turnover is 300 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-12 days): operations structurally generate cash. Over 2015-2019, WCR increased by +90%, requiring additional financing.

Operating WCR (2019) ?
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

-7 684 €

Customer credit (2019) ?
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 (2019) ?
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

97 j

Inventory turnover (2019) ?
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

300 j

WCR in days of revenue (2019) ?
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

-12 j

WCR and payment terms evolution
GRAND DISCOUNT

Positioning of GRAND DISCOUNT in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of GRAND DISCOUNT is estimated at 52 869 € (range 21 461€ - 125 128€). With an EBITDA of 16 502€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 2019
185 transactions
21k€ 52k€ 125k€
52 869 € Range: 21 461€ - 125 128€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 502 € × 3.3x
Estimation 54 693 €
17 345€ - 100 907€
Revenue Multiple 30%
233 914 € × 0.28x
Estimation 65 487 €
34 199€ - 198 632€
Net Income Multiple 20%
8 802 € × 3.3x
Estimation 29 386 €
12 648€ - 75 427€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare GRAND DISCOUNT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about GRAND DISCOUNT

What is the revenue of GRAND DISCOUNT ?

The revenue of GRAND DISCOUNT in 2019 is 234 k€.

Is GRAND DISCOUNT profitable?

Yes, GRAND DISCOUNT generated a net profit of 9 k€ in 2019.

Where is the headquarters of GRAND DISCOUNT ?

The headquarters of GRAND DISCOUNT is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of GRAND DISCOUNT ?

The tax return of GRAND DISCOUNT 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 GRAND DISCOUNT operate?

GRAND DISCOUNT operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.