MAGASIN DE HARD DISCOUNT DISTRIBUTION : revenue, balance sheet and financial ratios

MAGASIN DE HARD DISCOUNT DISTRIBUTION is a French company founded 32 years ago, specialized in the sector Supermarchés. Based in LE PORT (97420), this company of category ETI shows in 2024 a revenue of 35.2 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 - MAGASIN DE HARD DISCOUNT DISTRIBUTION (SIREN 391814233)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 35 220 091 € 35 555 320 € 36 375 817 € 38 396 611 € 45 052 175 € 43 606 948 € 42 359 220 € 42 633 321 €
Net income -736 657 € -397 902 € -117 499 € -174 678 € 356 745 € 761 522 € 556 728 € 823 080 €
EBITDA 577 315 € 971 850 € 1 388 607 € 1 623 996 € 2 407 144 € 2 932 942 € 2 255 984 € 2 527 288 €
Net margin -2.1% -1.1% -0.3% -0.5% 0.8% 1.7% 1.3% 1.9%

Revenue and income statement

In 2024, MAGASIN DE HARD DISCOUNT DISTRIBUTION achieves revenue of 35.2 M€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -1% vs 2023. After deducting consumption (25.3 M€), gross margin stands at 9.9 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 577 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -737 k€ (-2.1% of revenue), which will impact equity.

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

35 220 091 €

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

9 945 637 €

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

577 315 €

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

-615 139 €

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

-736 657 €

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

1.6%

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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 -2545%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-2544.715%

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

-1.807%

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

-1.847%

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

-7.753

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

34.9%

Solvency indicators evolution
MAGASIN DE HARD DISCOUNT DISTRIBUTION

Sector positioning

Debt ratio
-2544.72 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Excellent -51 pts over 3 years

In 2024, the debt ratio of MAGASIN DE HARD DISCOUNT ... (-2544.72) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-1.81% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Average

In 2024, the financial autonomy of MAGASIN DE HARD DISCOUNT ... (-1.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-7.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of MAGASIN DE HARD DISCOUNT ... (-7.75) 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 124.65. 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 16.0x. 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

124.651

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

15.964

Liquidity indicators evolution
MAGASIN DE HARD DISCOUNT DISTRIBUTION

Sector positioning

Liquidity ratio
124.65 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Average

In 2024, the liquidity ratio of MAGASIN DE HARD DISCOUNT ... (124.65) 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
15.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.65x
Q3: 7.04x
Excellent

In 2024, the interest coverage of MAGASIN DE HARD DISCOUNT ... (16.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 47 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 51 days of revenue, i.e. 5.0 M€ to permanently finance. Over 2017-2024, WCR increased by +32%, 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

4 954 410 €

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

3 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

50 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

17 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

51 j

WCR and payment terms evolution
MAGASIN DE HARD DISCOUNT DISTRIBUTION

Positioning of MAGASIN DE HARD DISCOUNT DISTRIBUTION in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of MAGASIN DE HARD DISCOUNT DISTRIBUTION is estimated at 4 742 575 € (range 2 245 585€ - 9 210 580€). With an EBITDA of 577 315€, 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
2245k€ 4742k€ 9210k€
4 742 575 € Range: 2 245 585€ - 9 210 580€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
577 315 € × 4.7x
Estimation 2 729 507 €
951 264€ - 5 813 847€
Revenue Multiple 30%
35 220 091 € × 0.23x
Estimation 8 097 690 €
4 402 788€ - 14 871 803€

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 (Supermarchés)

Compare MAGASIN DE HARD DISCOUNT DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about MAGASIN DE HARD DISCOUNT DISTRIBUTION

What is the revenue of MAGASIN DE HARD DISCOUNT DISTRIBUTION ?

The revenue of MAGASIN DE HARD DISCOUNT DISTRIBUTION in 2024 is 35.2 M€.

Is MAGASIN DE HARD DISCOUNT DISTRIBUTION profitable?

MAGASIN DE HARD DISCOUNT DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of MAGASIN DE HARD DISCOUNT DISTRIBUTION ?

The headquarters of MAGASIN DE HARD DISCOUNT DISTRIBUTION is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of MAGASIN DE HARD DISCOUNT DISTRIBUTION ?

The tax return of MAGASIN DE HARD DISCOUNT 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).

In which sector does MAGASIN DE HARD DISCOUNT DISTRIBUTION operate?

MAGASIN DE HARD DISCOUNT DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.