SANDRO ANDY : revenue, balance sheet and financial ratios

SANDRO ANDY is a French company founded 46 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 329.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SANDRO ANDY (SIREN 319427316)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 329 849 161 € 324 366 062 € 329 600 717 € 298 709 852 € 239 018 551 € 311 415 731 € 285 474 451 € 234 278 941 €
Net income 15 954 195 € 16 363 258 € 25 287 940 € 17 765 307 € -12 116 957 € 28 088 277 € 29 399 367 € 25 300 393 €
EBITDA 31 252 011 € 32 385 964 € 41 259 999 € 28 147 910 € -2 405 333 € 51 370 438 € 57 448 817 € 41 689 805 €
Net margin 4.8% 5.0% 7.7% 5.9% -5.1% 9.0% 10.3% 10.8%

Revenue and income statement

In 2024, SANDRO ANDY achieves revenue of 329.8 M€. Revenue is growing positively over 8 years (CAGR: +4.4%). Vs 2023: +2%. After deducting consumption (119.3 M€), gross margin stands at 210.5 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31.3 M€, representing 9.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16.0 M€, i.e. 4.8% 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

329 849 161 €

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

210 538 051 €

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

31 252 011 €

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

25 238 820 €

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

15 954 195 €

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

9.5%

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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 0%. 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 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.379%

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

43.925%

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

6.23%

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

0.015

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

17.9%

Solvency indicators evolution
SANDRO ANDY

Sector positioning

Debt ratio
0.38 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Excellent

In 2024, the debt ratio of SANDRO ANDY (0.38) 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
43.92% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good +6 pts over 3 years

In 2024, the financial autonomy of SANDRO ANDY (43.9%) 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
0.01 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Good +11 pts over 3 years

In 2024, the repayment capacity of SANDRO ANDY (0.01) 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 152.49. 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 2.0x. Financial charges are adequately covered by operations.

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

152.487

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

2.009

Liquidity indicators evolution
SANDRO ANDY

Sector positioning

Liquidity ratio
152.49 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average

In 2024, the liquidity ratio of SANDRO ANDY (152.49) 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
2.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Good -14 pts over 3 years

In 2024, the interest coverage of SANDRO ANDY (2.0x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 96.4 M€ to permanently finance. Over 2016-2024, WCR increased by +110%, 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

96 352 238 €

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

43 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

68 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

72 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

105 j

WCR and payment terms evolution
SANDRO ANDY

Positioning of SANDRO ANDY in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SANDRO ANDY is estimated at 60 773 960 € (range 31 266 360€ - 134 835 253€). With an EBITDA of 31 252 011€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
31266k€ 60773k€ 134835k€
60 773 960 € Range: 31 266 360€ - 134 835 253€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 252 011 € × 2.0x
Estimation 63 252 439 €
26 348 371€ - 158 437 451€
Revenue Multiple 30%
329 849 161 € × 0.19x
Estimation 62 382 862 €
42 817 452€ - 121 624 142€
Net Income Multiple 20%
15 954 195 € × 3.3x
Estimation 52 164 410 €
26 234 699€ - 95 646 430€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SANDRO ANDY with other companies in the same sector:

Frequently asked questions about SANDRO ANDY

What is the revenue of SANDRO ANDY ?

The revenue of SANDRO ANDY in 2024 is 329.8 M€.

Is SANDRO ANDY profitable?

Yes, SANDRO ANDY generated a net profit of 16.0 M€ in 2024.

Where is the headquarters of SANDRO ANDY ?

The headquarters of SANDRO ANDY is located in PARIS (75008), in the department Paris.

Where to find the tax return of SANDRO ANDY ?

The tax return of SANDRO ANDY 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 SANDRO ANDY operate?

SANDRO ANDY operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.