Employees: 32 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1979-01-01 (47 years)Status: ActiveBusiness sector: HypermarchésLocation: BRUGES (33520), Gironde
SN BRUDIS : revenue, balance sheet and financial ratios
SN BRUDIS is a French company
founded 47 years ago,
specialized in the sector Hypermarchés.
Based in BRUGES (33520),
this company of category ETI
shows in 2024 a revenue of 99.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SN BRUDIS achieves revenue of 99.9 M€. Revenue is growing positively over 11 years (CAGR: +4.7%). Vs 2023, growth of +16% (86.4 M€ -> 99.9 M€). After deducting consumption (77.0 M€), gross margin stands at 22.9 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.1 M€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.4 M€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
99 872 526 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
22 865 534 €
EBITDA (2024)
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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
6 101 885 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
5 473 847 €
Net income (2024)
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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
3 394 902 €
EBITDA margin (2024)
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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
6.1%
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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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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
30.664%
Financial autonomy (2024)
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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
47.462%
Cash flow / Revenue (2024)
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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
3.975%
Repayment capacity (2024)
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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
0.987
Asset age ratio (2024)
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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
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
124.92
34.664
0.0
126.272
112.358
87.546
71.651
60.545
47.425
33.925
30.664
Financial autonomy
26.37
44.381
49.238
32.269
33.782
37.972
38.997
40.754
43.942
47.051
47.462
Repayment capacity
2.985
0.975
0.0
4.893
3.618
3.173
2.39
1.965
1.848
1.242
0.987
Cash flow / Revenue
3.24%
4.279%
3.204%
3.554%
4.048%
3.565%
4.019%
4.304%
3.513%
3.779%
3.975%
Sector positioning
Debt ratio
30.662024
2022
2023
2024
Q1: 19.62
Med: 53.81
Q3: 119.13
Good-8 pts over 3 years
In 2024, the debt ratio of SN BRUDIS (30.66) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
47.46%2024
2022
2023
2024
Q1: 21.34%
Med: 36.4%
Q3: 49.04%
Good+6 pts over 3 years
In 2024, the financial autonomy of SN BRUDIS (47.5%) 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
0.99 years2024
2022
2023
2024
Q1: 0.71 years
Med: 1.92 years
Q3: 3.81 years
Good-11 pts over 3 years
In 2024, the repayment capacity of SN BRUDIS (0.99) 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 121.95. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2024)
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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
121.948
Interest coverage (2024)
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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
1.121
Liquidity indicators evolution SN BRUDIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2013
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
84.203
93.372
172.046
110.232
110.373
96.756
85.673
102.28
102.442
116.133
121.948
Interest coverage
2.998
1.518
1.242
4.382
4.049
4.078
2.501
4.248
1.945
1.639
1.121
Sector positioning
Liquidity ratio
121.952024
2022
2023
2024
Q1: 115.06
Med: 147.03
Q3: 190.08
Average+8 pts over 3 years
In 2024, the liquidity ratio of SN BRUDIS (121.95) 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
1.12x2024
2022
2023
2024
Q1: 1.05x
Med: 3.92x
Q3: 9.05x
Average-18 pts over 3 years
In 2024, the interest coverage of SN BRUDIS (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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2013-2024, WCR increased by +109%, requiring additional financing.
Operating WCR (2024)
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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
3 983 915 €
Customer credit (2024)
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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
2 j
Supplier credit (2024)
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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
28 j
Inventory turnover (2024)
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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
16 j
WCR in days of revenue (2024)
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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
14 j
WCR and payment terms evolution SN BRUDIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2013
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 909 307 €
2 650 916 €
4 956 024 €
4 301 531 €
4 247 361 €
3 355 996 €
2 281 521 €
3 513 931 €
4 175 383 €
4 752 982 €
3 983 915 €
Inventory turnover (days)
22
22
21
26
23
21
23
22
22
21
16
Customer payment term (days)
1
0
1
0
1
1
1
2
2
1
2
Supplier payment term (days)
31
27
21
29
30
27
35
33
30
30
28
Positioning of SN BRUDIS in its sector
Comparison with sector Hypermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of SN BRUDIS is estimated at
25 268 892 €
(range 10 556 996€ - 52 308 753€).
With an EBITDA of 6 101 885€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.23x
(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 value2024
551 transactions
10556k€25268k€52308k€
25 268 892 €Range: 10 556 996€ - 52 308 753€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
6 101 885 €×4.7x
Estimation28 849 308 €
10 054 313€ - 61 448 993€
Revenue Multiple30%
99 872 526 €×0.23x
Estimation22 962 369 €
12 484 850€ - 42 171 514€
Net Income Multiple20%
3 394 902 €×5.8x
Estimation19 777 640 €
8 921 925€ - 44 664 015€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 551 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 SN BRUDIS with other companies in the same sector:
Yes, SN BRUDIS generated a net profit of 3.4 M€ in 2024.
Where is the headquarters of SN BRUDIS ?
The headquarters of SN BRUDIS is located in BRUGES (33520), in the department Gironde.
Where to find the tax return of SN BRUDIS ?
The tax return of SN BRUDIS 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 SN BRUDIS operate?
SN BRUDIS 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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