SIREN : 791479595
SHOU is a French company founded 13 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in NEMOURS (77140), this company of category PME shows in 2024 a revenue of 439 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 438 985 € | 416 253 € | 411 349 € | 377 214 € | 308 343 € | 362 978 € | 398 285 € | 423 672 € | 395 943 € |
| Net income | 14 643 € | 9 043 € | 13 867 € | 46 452 € | 9 287 € | 6 663 € | 4 489 € | 17 916 € | -3 046 € |
| EBITDA | 17 595 € | 15 067 € | 20 733 € | 55 459 € | 27 150 € | 22 189 € | 29 977 € | 45 480 € | 18 856 € |
| Net margin | 3.3% | 2.2% | 3.4% | 12.3% | 3.0% | 1.8% | 1.1% | 4.2% | -0.8% |
In 2024, SHOU achieves revenue of 439 k€. Revenue is growing positively over 9 years (CAGR: +1.3%). Vs 2023: +5%. After deducting consumption (264 k€), gross margin stands at 175 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
438 985 €
175 127 €
17 595 €
17 102 €
14 643 €
4.0%
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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.247%
41.421%
3.423%
0.0
0.1%
In 2024, the debt ratio of SHOU (0.25) 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 2024, the financial autonomy of SHOU (41.4%) 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.
In 2024, the repayment capacity of SHOU (0.00) 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 113.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
113.759
0.0
In 2024, the liquidity ratio of SHOU (113.76) 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 2024, the interest coverage of SHOU (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Overall, WCR represents 3 days of revenue, i.e. 4 k€ to permanently finance. Over 2016-2024, WCR increased by +185%, requiring additional financing.
3 740 €
4 j
49 j
0 j
3 j
Based on 68 transactions of similar company sales
in 2024,
the value of SHOU is estimated at
52 288 €
(range 29 328€ - 110 717€).
With an EBITDA of 17 595€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SHOU with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of SHOU in 2024 is 439 k€.
Yes, SHOU generated a net profit of 15 k€ in 2024.
The headquarters of SHOU is located in NEMOURS (77140), in the department Seine-et-Marne.
The tax return of SHOU 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).
SHOU 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.