SIMONIE : revenue, balance sheet and financial ratios

SIMONIE is a French company founded 24 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in AVERMES (03000), this company of category PME shows in 2024 a revenue of 5.4 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

Financial history - SIMONIE (SIREN 440070944)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 418 342 € 4 727 701 € 4 901 940 € 5 201 544 € 4 844 655 € 4 450 876 € 3 436 053 € 3 199 619 € 3 484 725 €
Net income 245 520 € 604 136 € -799 891 € -253 567 € -16 878 € -138 201 € 105 296 € -64 590 € 54 263 €
EBITDA -131 143 € -322 396 € -46 021 € 170 607 € 21 595 € -273 873 € -530 593 € 5 272 € -30 964 €
Net margin 4.5% 12.8% -16.3% -4.9% -0.3% -3.1% 3.1% -2.0% 1.6%

Revenue and income statement

In 2024, SIMONIE achieves revenue of 5.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023, growth of +15% (4.7 M€ -> 5.4 M€). After deducting consumption (3.5 M€), gross margin stands at 1.9 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -131 k€, representing -2.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 246 k€, i.e. 4.5% 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

5 418 342 €

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

1 876 120 €

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

-131 143 €

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

-212 935 €

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

245 520 €

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

-2.4%

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Chart evolution

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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 188%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. 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 (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

188.233%

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

24.366%

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

5.852%

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

4.411

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

28.2%

Solvency indicators evolution
SIMONIE

Sector positioning

Debt ratio
188.23 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average +50 pts over 3 years

In 2024, the debt ratio of SIMONIE (188.23) 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
24.37% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average

In 2024, the financial autonomy of SIMONIE (24.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.41 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.06 years
Q3: 3.73 years
Average +53 pts over 3 years

In 2024, the repayment capacity of SIMONIE (4.41) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 233.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

233.556

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

-44.207

Liquidity indicators evolution
SIMONIE

Sector positioning

Liquidity ratio
233.56 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Average +19 pts over 3 years

In 2024, the liquidity ratio of SIMONIE (233.56) 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
-44.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.75x
Q3: 13.31x
Watch

In 2024, the interest coverage of SIMONIE (-44.2x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 161 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 161 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +173%, 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

2 415 822 €

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

2 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

46 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

161 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

161 j

WCR and payment terms evolution
SIMONIE

Positioning of SIMONIE in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 668 885€ to 2 157 420€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
668k€ 1113k€ 2157k€
1 113 594 € Range: 668 885€ - 2 157 420€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare SIMONIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about SIMONIE

What is the revenue of SIMONIE ?

The revenue of SIMONIE in 2024 is 5.4 M€.

Is SIMONIE profitable?

Yes, SIMONIE generated a net profit of 246 k€ in 2024.

Where is the headquarters of SIMONIE ?

The headquarters of SIMONIE is located in AVERMES (03000), in the department Allier.

Where to find the tax return of SIMONIE ?

The tax return of SIMONIE 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 SIMONIE operate?

SIMONIE operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.