SIREN : 393753009
MODU is a French company founded 32 years ago, specialized in the sector Hypermarchés. Based in ITTEVILLE (91760), this company of category ETI shows in 2024 a revenue of 48.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 48 170 557 € | 47 601 514 € | 44 751 998 € | 42 926 227 € | 42 348 271 € | 40 832 984 € | 40 029 385 € | 38 369 775 € | 35 228 206 € |
| Net income | 609 689 € | 782 772 € | 1 076 862 € | 1 250 898 € | 1 440 006 € | 975 582 € | 919 334 € | 1 097 077 € | 717 639 € |
| EBITDA | 1 122 038 € | 1 186 614 € | 1 752 222 € | 2 111 535 € | 2 562 470 € | 1 784 719 € | 1 479 009 € | 1 774 675 € | 1 098 841 € |
| Net margin | 1.3% | 1.6% | 2.4% | 2.9% | 3.4% | 2.4% | 2.3% | 2.9% | 2.0% |
In 2024, MODU achieves revenue of 48.2 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Vs 2023: +1%. After deducting consumption (39.6 M€), gross margin stands at 8.6 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 1.1 M€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 610 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
48 170 557 €
8 558 585 €
1 122 038 €
837 501 €
609 689 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
37.708%
47.681%
1.871%
1.722
35.2%
In 2024, the debt ratio of MODU (37.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of MODU (47.7%) 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 2024, the repayment capacity of MODU (1.72) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 172.71. 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 4.2x. Financial charges are adequately covered by operations.
172.711
4.181
In 2024, the liquidity ratio of MODU (172.71) 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 MODU (4.2x) 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) 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: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 2.4 M€ to permanently finance.
2 387 333 €
0 j
18 j
17 j
18 j
Based on 551 transactions of similar company sales in 2024, the value of MODU is estimated at 6 685 397 € (range 3 051 379€ - 13 356 030€). With an EBITDA of 1 122 038€, 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 MODU with other companies in the same sector:
The revenue of MODU in 2024 is 48.2 M€.
Yes, MODU generated a net profit of 610 k€ in 2024.
The headquarters of MODU is located in ITTEVILLE (91760), in the department Essonne.
The tax return of MODU 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).
MODU operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.