SAS BIGOUDIS : revenue, balance sheet and financial ratios
SAS BIGOUDIS is a French company
founded 37 years ago,
specialized in the sector Hypermarchés.
Based in COMBRIT (29120),
this company of category PME
shows in 2022 a revenue of 29.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SAS BIGOUDIS (SIREN 349166173)
Indicator
2022
2017
2016
2015
2014
2013
Revenue
29 505 336 €
24 886 385 €
23 970 621 €
24 232 366 €
24 352 569 €
20 277 282 €
Net income
1 501 124 €
1 217 707 €
1 022 365 €
1 024 593 €
832 224 €
356 191 €
EBITDA
2 380 342 €
2 142 924 €
2 105 793 €
2 071 309 €
1 797 927 €
878 039 €
Net margin
5.1%
4.9%
4.3%
4.2%
3.4%
1.8%
Revenue and income statement
In 2022, SAS BIGOUDIS achieves revenue of 29.5 M€. Revenue is growing positively over 6 years (CAGR: +4.3%). Vs 2017, growth of +19% (24.9 M€ -> 29.5 M€). After deducting consumption (23.1 M€), gross margin stands at 6.4 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 8.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
29 505 336 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
6 446 646 €
EBITDA (2022)
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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
2 380 342 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 218 412 €
Net income (2022)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 501 124 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
8.1%
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
67.61%
Financial autonomy (2022)
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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
39.066%
Cash flow / Revenue (2022)
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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
5.912%
Repayment capacity (2022)
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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
1.221
Asset age ratio (2022)
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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
2013
2014
2015
2016
2017
2022
Debt ratio
62.926
56.703
64.069
59.11
43.061
67.61
Financial autonomy
44.74
45.562
38.753
37.255
42.283
39.066
Repayment capacity
3.28
1.742
1.161
0.83
0.719
1.221
Cash flow / Revenue
3.136%
5.137%
5.835%
6.469%
6.397%
5.912%
Sector positioning
Debt ratio
67.612022
2016
2017
2022
Q1: 21.07
Med: 60.68
Q3: 132.11
Average
In 2022, the debt ratio of SAS BIGOUDIS (67.61) 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
39.07%2022
2016
2017
2022
Q1: 20.97%
Med: 36.06%
Q3: 48.5%
Good
In 2022, the financial autonomy of SAS BIGOUDIS (39.1%) 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
1.22 years2022
2016
2017
2022
Q1: 0.96 years
Med: 2.25 years
Q3: 4.41 years
Good
In 2022, the repayment capacity of SAS BIGOUDIS (1.22) 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 136.63. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2022)
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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
136.632
Interest coverage (2022)
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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
1.048
Liquidity indicators evolution SAS BIGOUDIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2013
2014
2015
2016
2017
2022
Liquidity ratio
214.646
218.765
160.617
146.059
168.984
136.632
Interest coverage
6.042
3.315
2.389
9.703
0.628
1.048
Sector positioning
Liquidity ratio
136.632022
2016
2017
2022
Q1: 115.9
Med: 145.46
Q3: 184.79
Average-14 pts over 3 years
In 2022, the liquidity ratio of SAS BIGOUDIS (136.63) 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
1.05x2022
2016
2017
2022
Q1: 0.78x
Med: 2.33x
Q3: 5.66x
Average-46 pts over 3 years
In 2022, the interest coverage of SAS BIGOUDIS (1.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 764 k€ to permanently finance.
Operating WCR (2022)
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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
764 188 €
Customer credit (2022)
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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
0 j
Supplier credit (2022)
?
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
29 j
Inventory turnover (2022)
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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
14 j
WCR in days of revenue (2022)
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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
9 j
WCR and payment terms evolution SAS BIGOUDIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2013
2014
2015
2016
2017
2022
Operating WCR
649 887 €
577 643 €
446 603 €
871 092 €
467 615 €
764 188 €
Inventory turnover (days)
17
14
15
17
15
14
Customer payment term (days)
1
1
1
1
1
0
Supplier payment term (days)
30
29
28
31
28
29
Positioning of SAS BIGOUDIS in its sector
Comparison with sector Hypermarchés
Valuation estimate
Based on 265 transactions of similar company sales
in 2022,
the value of SAS BIGOUDIS is estimated at
11 533 927 €
(range 6 073 031€ - 20 981 762€).
With an EBITDA of 2 380 342€, the sector multiple of 5.8x is applied.
The price/revenue ratio is 0.25x
(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 value2022
265 transactions
6073k€11533k€20981k€
11 533 927 €Range: 6 073 031€ - 20 981 762€
NAF 5 année 2022
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
2 380 342 €×5.8x
Estimation13 837 323 €
7 441 884€ - 24 559 343€
Revenue Multiple30%
29 505 336 €×0.25x
Estimation7 274 930 €
4 639 029€ - 11 153 906€
Net Income Multiple20%
1 501 124 €×8.1x
Estimation12 163 937 €
4 801 902€ - 26 779 597€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 265 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 SAS BIGOUDIS with other companies in the same sector:
Yes, SAS BIGOUDIS generated a net profit of 1.5 M€ in 2022.
Where is the headquarters of SAS BIGOUDIS ?
The headquarters of SAS BIGOUDIS is located in COMBRIT (29120), in the department Finistere.
Where to find the tax return of SAS BIGOUDIS ?
The tax return of SAS BIGOUDIS 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 SAS BIGOUDIS operate?
SAS BIGOUDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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