SALAMERO : revenue, balance sheet and financial ratios
SALAMERO is a French company
founded 27 years ago,
specialized in the sector Hypermarchés.
Based in SERIGNAN (34410),
this company of category ETI
shows in 2024 a revenue of 3.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SALAMERO achieves revenue of 3.1 M€. Revenue is declining over the period 2016-2024 (CAGR: -31.3%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 3.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 73.5% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -6%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.0 M€, i.e. 127.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
3 107 669 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
3 107 669 €
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
2 284 829 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
1 696 723 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
3 965 729 €
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
73.5%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 145.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
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
96.686%
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
46.061%
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
145.695%
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
0.777
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
360.272
326.374
145.872
104.858
35.775
47.87
82.554
117.3
96.686
Financial autonomy
6.105
5.723
39.281
45.919
68.134
64.064
51.605
43.365
46.061
Repayment capacity
3.679
2.285
3.025
0.98
0.309
0.46
0.713
0.964
0.777
Cash flow / Revenue
0.975%
1.147%
49.187%
111.762%
112.272%
101.266%
144.197%
134.039%
145.695%
Sector positioning
Debt ratio
96.692024
2022
2023
2024
Q1: 19.62
Med: 53.81
Q3: 119.13
Average+9 pts over 3 years
In 2024, the debt ratio of SALAMERO (96.69) 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
46.06%2024
2022
2023
2024
Q1: 21.34%
Med: 36.4%
Q3: 49.04%
Good-7 pts over 3 years
In 2024, the financial autonomy of SALAMERO (46.1%) 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
0.78 years2024
2022
2023
2024
Q1: 0.71 years
Med: 1.92 years
Q3: 3.81 years
Good
In 2024, the repayment capacity of SALAMERO (0.78) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 605.09. 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 5.9x. 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
605.094
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
5.91
Liquidity indicators evolution SALAMERO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
118.557
114.563
1583.279
906.431
531.509
936.89
1252.368
1104.945
605.094
Interest coverage
3.449
3.07
0.849
1.409
1.326
0.242
0.623
5.064
5.91
Sector positioning
Liquidity ratio
605.092024
2022
2023
2024
Q1: 115.06
Med: 147.03
Q3: 190.08
Excellent
In 2024, the liquidity ratio of SALAMERO (605.09) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
5.91x2024
2022
2023
2024
Q1: 1.05x
Med: 3.92x
Q3: 9.05x
Good+35 pts over 3 years
In 2024, the interest coverage of SALAMERO (5.9x) 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: 171 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 463 days of revenue, i.e. 4.0 M€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.
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
3 992 795 €
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
171 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
128 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
0 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
463 j
WCR and payment terms evolution SALAMERO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
5 553 847 €
4 083 557 €
2 781 509 €
2 551 425 €
1 111 208 €
1 672 729 €
4 168 833 €
4 733 918 €
3 992 795 €
Inventory turnover (days)
21
20
0
0
0
0
0
0
0
Customer payment term (days)
0
1
94
115
155
79
114
86
171
Supplier payment term (days)
32
29
19
14
10
17
101
24
128
Positioning of SALAMERO in its sector
Comparison with sector Hypermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of SALAMERO is estimated at
10 236 231 €
(range 4 083 361€ - 22 333 130€).
With an EBITDA of 2 284 829€, 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 value2024
551 transactions
4083k€10236k€22333k€
10 236 231 €Range: 4 083 361€ - 22 333 130€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
2 284 829 €×4.7x
Estimation10 802 520 €
3 764 801€ - 23 009 355€
Revenue Multiple30%
3 107 669 €×0.23x
Estimation714 505 €
388 483€ - 1 312 224€
Net Income Multiple20%
3 965 729 €×5.8x
Estimation23 103 100 €
10 422 079€ - 52 173 930€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 (Hypermarchés)
Compare SALAMERO with other companies in the same sector:
Yes, SALAMERO generated a net profit of 4.0 M€ in 2024.
Where is the headquarters of SALAMERO ?
The headquarters of SALAMERO is located in SERIGNAN (34410), in the department Herault.
Where to find the tax return of SALAMERO ?
The tax return of SALAMERO 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 SALAMERO operate?
SALAMERO operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart