SIREN : 557350196
SAS NICODIS is a French company founded 53 years ago, specialized in the sector Hypermarchés. Based in LAVAL (53000), this company of category ETI shows in 2025 a revenue of 83.9 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 83 935 150 € | 100 014 894 € | 94 802 770 € | 85 276 260 € | 79 238 565 € | 88 898 079 € | 88 484 593 € | 85 941 025 € | 85 449 748 € |
| Net income | 3 151 098 € | 1 879 764 € | 1 624 123 € | 2 157 121 € | 2 067 946 € | 2 308 917 € | 2 337 986 € | 3 231 793 € | 3 023 435 € |
| EBITDA | 4 551 832 € | 3 403 312 € | 3 194 269 € | 3 885 034 € | 4 253 231 € | 4 416 917 € | 4 816 149 € | 5 235 837 € | 5 459 927 € |
| Net margin | 3.8% | 1.9% | 1.7% | 2.5% | 2.6% | 2.6% | 2.6% | 3.8% | 3.5% |
In 2025, SAS NICODIS achieves revenue of 83.9 M€. Activity remains stable over the period (CAGR: -0.2%). Significant drop of -16% vs 2024. After deducting consumption (62.0 M€), gross margin stands at 22.0 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.6 M€, representing 5.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.2 M€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
83 935 150 €
21 966 016 €
4 551 832 €
4 194 254 €
3 151 098 €
5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 68%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
17.596%
68.379%
5.972%
1.381
34.3%
In 2025, the debt ratio of SAS NICODIS (17.60) 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 2025, the financial autonomy of SAS NICODIS (68.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2025, the repayment capacity of SAS NICODIS (1.38) 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 326.07. 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 7.8x. Operating income very largely covers interest expenses: high safety margin.
326.067
7.848
In 2025, the liquidity ratio of SAS NICODIS (326.07) 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.
In 2025, the interest coverage of SAS NICODIS (7.8x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 7.0 M€ to permanently finance. Over 2017-2025, WCR increased by +38%, requiring additional financing.
6 960 742 €
14 j
29 j
32 j
30 j
Based on 270 transactions of similar company sales in 2025, the value of SAS NICODIS is estimated at 22 464 731 € (range 10 550 311€ - 40 143 202€). With an EBITDA of 4 551 832€, the sector multiple of 4.5x 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 270 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 SAS NICODIS with other companies in the same sector:
The revenue of SAS NICODIS in 2025 is 83.9 M€.
Yes, SAS NICODIS generated a net profit of 3.2 M€ in 2025.
The headquarters of SAS NICODIS is located in LAVAL (53000), in the department Mayenne.
The tax return of SAS NICODIS 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).
SAS NICODIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.