SIREN : 348294398
HAUTE AUVERGNE DISTRIBUTION is a French company founded 37 years ago, specialized in the sector Supermarchés. Based in SAINT-FLOUR (15100), this company of category PME shows in 2023 a revenue of 29.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 29 258 091 € | 28 110 159 € | 27 489 547 € | 25 918 425 € | 26 982 473 € | 27 878 213 € | 26 585 523 € | 25 797 440 € |
| Net income | 91 807 € | 159 761 € | 379 217 € | 465 371 € | 461 017 € | 560 859 € | 1 232 062 € | 689 362 € |
| EBITDA | 312 172 € | 506 055 € | 912 192 € | 1 122 424 € | 1 177 751 € | 1 186 242 € | 1 404 680 € | 1 292 322 € |
| Net margin | 0.3% | 0.6% | 1.4% | 1.8% | 1.7% | 2.0% | 4.6% | 2.7% |
In 2023, HAUTE AUVERGNE DISTRIBUTION achieves revenue of 29.3 M€. Revenue is growing positively over 8 years (CAGR: +1.8%). Vs 2022: +4%. After deducting consumption (24.0 M€), gross margin stands at 5.3 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 312 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 92 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
29 258 091 €
5 250 679 €
312 172 €
-41 195 €
91 807 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
42.209%
43.709%
1.435%
3.229
21.3%
In 2023, the debt ratio of HAUTE AUVERGNE DISTRIBUTION (42.21) 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 2023, the financial autonomy of HAUTE AUVERGNE DISTRIBUTION (43.7%) 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.
In 2023, the repayment capacity of HAUTE AUVERGNE DISTRIBUTION (3.23) 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 132.88. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.
132.884
8.319
In 2023, the liquidity ratio of HAUTE AUVERGNE DISTRIBUTION (132.88) 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.
In 2023, the interest coverage of HAUTE AUVERGNE DISTRIBUTION (8.3x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2023, WCR increased by +96%, requiring additional financing.
2 527 021 €
2 j
30 j
19 j
31 j
Based on 357 transactions of similar company sales in 2023, the value of HAUTE AUVERGNE DISTRIBUTION is estimated at 3 905 746 € (range 2 335 631€ - 6 705 845€). With an EBITDA of 312 172€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HAUTE AUVERGNE DISTRIBUTION with other companies in the same sector:
The revenue of HAUTE AUVERGNE DISTRIBUTION in 2023 is 29.3 M€.
Yes, HAUTE AUVERGNE DISTRIBUTION generated a net profit of 92 k€ in 2023.
The headquarters of HAUTE AUVERGNE DISTRIBUTION is located in SAINT-FLOUR (15100), in the department Cantal.
The tax return of HAUTE AUVERGNE DISTRIBUTION 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).
HAUTE AUVERGNE DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.