SHRI VARSHA CASH & CARRY : revenue, balance sheet and financial ratios

SHRI VARSHA CASH & CARRY is a French company founded 11 years ago, specialized in the sector Commerce d'alimentation générale. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2020 a revenue of 118 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

Financial history - SHRI VARSHA CASH & CARRY (SIREN 808616577)
Indicator 2020 2019 2018 2018 2017 2016 2015
Revenue 118 474 € 174 890 € 200 760 € 53 930 € 205 425 € 233 494 € 117 394 €
Net income -9 635 € 7 465 € 12 173 € 2 718 € 5 819 € -2 332 € -1 979 €
EBITDA -18 297 € 9 347 € 16 585 € 6 559 € -2 846 € -2 673 € -1 717 €
Net margin -8.1% 4.3% 6.1% 5.0% 2.8% -1.0% -1.7%

Revenue and income statement

In 2020, SHRI VARSHA CASH & CARRY achieves revenue of 118 k€. Revenue is growing positively over 7 years (CAGR: +0.2%). Significant drop of -32% vs 2019. After deducting consumption (70 k€), gross margin stands at 49 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -15.4% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -296%, reducing margin by 20.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-8.1% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

118 474 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

48 615 €

EBITDA (2020) ?
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

-18 297 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-18 297 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 635 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.9%

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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 651%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

651.478%

Financial autonomy (2020) ?
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

68.042%

Cash flow / Revenue (2020) ?
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

-8.134%

Repayment capacity (2020) ?
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

-7.471

Solvency indicators evolution
SHRI VARSHA CASH & CARRY

Sector positioning

Debt ratio
651.48 2020
2018
2019
2020
Q1: 0.0
Med: 30.23
Q3: 144.14
Watch +35 pts over 3 years

In 2020, the debt ratio of SHRI VARSHA CASH & CARRY (651.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
68.04% 2020
2018
2019
2020
Q1: 3.37%
Med: 24.8%
Q3: 50.57%
Excellent +48 pts over 3 years

In 2020, the financial autonomy of SHRI VARSHA CASH & CARRY (68.0%) 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.

Repayment capacity
-7.47 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.6 years
Excellent -27 pts over 3 years

In 2020, the repayment capacity of SHRI VARSHA CASH & CARRY (-7.47) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 365.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

365.859

Interest coverage (2020) ?
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

-43.718

Liquidity indicators evolution
SHRI VARSHA CASH & CARRY

Sector positioning

Liquidity ratio
365.86 2020
2018
2019
2020
Q1: 85.58
Med: 143.54
Q3: 231.71
Excellent +29 pts over 3 years

In 2020, the liquidity ratio of SHRI VARSHA CASH & CARRY (365.86) 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
-43.72x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.14x
Watch -50 pts over 3 years

In 2020, the interest coverage of SHRI VARSHA CASH & CARRY (-43.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 181 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 131 days of revenue, i.e. 43 k€ to permanently finance. Over 2015-2020, WCR increased by +3362%, requiring additional financing.

Operating WCR (2020) ?
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

43 162 €

Customer credit (2020) ?
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 (2020) ?
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

33 j

Inventory turnover (2020) ?
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

181 j

WCR in days of revenue (2020) ?
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

131 j

WCR and payment terms evolution
SHRI VARSHA CASH & CARRY

Positioning of SHRI VARSHA CASH & CARRY in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 312 transactions of similar company sales in 2020, the value of SHRI VARSHA CASH & CARRY is estimated at 29 717 € (range 20 490€ - 46 380€). 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 value 2020
312 transactions
20k€ 29k€ 46k€
29 717 € Range: 20 490€ - 46 380€
NAF 5 année 2020

Valuation method used

Revenue Multiple
118 474 € × 0.25x = 29 718 €
Range: 20 491€ - 46 380€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 312 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 d'alimentation générale)

Compare SHRI VARSHA CASH & CARRY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about SHRI VARSHA CASH & CARRY

What is the revenue of SHRI VARSHA CASH & CARRY ?

The revenue of SHRI VARSHA CASH & CARRY in 2020 is 118 k€.

Is SHRI VARSHA CASH & CARRY profitable?

SHRI VARSHA CASH & CARRY recorded a net loss in 2020.

Where is the headquarters of SHRI VARSHA CASH & CARRY ?

The headquarters of SHRI VARSHA CASH & CARRY is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of SHRI VARSHA CASH & CARRY ?

The tax return of SHRI VARSHA CASH & CARRY 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 SHRI VARSHA CASH & CARRY operate?

SHRI VARSHA CASH & CARRY operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.