SIREN : 752810028
PLUDIS is a French company founded 13 years ago, specialized in the sector Hypermarchés. Based in PLUDUNO (22130), this company of category ETI shows in 2023 a revenue of 16.4 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 16 399 765 € | 14 169 192 € | 12 720 233 € | 11 432 045 € | 10 908 503 € | 9 300 319 € | 8 021 700 € |
| Net income | -1 159 € | 3 993 € | -11 592 € | 279 319 € | -588 135 € | -11 674 € | -547 593 € |
| EBITDA | 309 359 € | 219 083 € | 347 037 € | -48 360 € | -186 035 € | -294 667 € | -512 810 € |
| Net margin | -0.0% | 0.0% | -0.1% | 2.4% | -5.4% | -0.1% | -6.8% |
In 2023, PLUDIS achieves revenue of 16.4 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.7%. Vs 2022, growth of +16% (14.2 M€ -> 16.4 M€). After deducting consumption (13.8 M€), gross margin stands at 2.6 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 309 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1 k€ (-0.0% of revenue), which will impact equity.
16 399 765 €
2 637 540 €
309 359 €
27 094 €
-1 159 €
1.9%
The debt ratio (= Financial debt / Equity x 100) stands at -396%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-396.279%
-24.88%
1.726%
22.034
59.6%
In 2023, the debt ratio of PLUDIS (-396.28) 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.
In 2023, the financial autonomy of PLUDIS (-24.9%) 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 2023, the repayment capacity of PLUDIS (22.03) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 125.42. 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 30.3x. Operating income very largely covers interest expenses: high safety margin.
125.415
30.315
In 2023, the liquidity ratio of PLUDIS (125.42) 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 PLUDIS (30.3x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2017-2023, WCR increased by +34%, requiring additional financing.
1 585 529 €
3 j
33 j
26 j
35 j
Based on 357 transactions of similar company sales in 2023, the value of PLUDIS is estimated at 3 112 363 € (range 1 903 157€ - 5 481 532€). With an EBITDA of 309 359€, 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 PLUDIS with other companies in the same sector:
The revenue of PLUDIS in 2023 is 16.4 M€.
PLUDIS recorded a net loss in 2023.
The headquarters of PLUDIS is located in PLUDUNO (22130), in the department Cotes-d'Armor.
The tax return of PLUDIS 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).
PLUDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.