SOBAF : revenue, balance sheet and financial ratios

SOBAF is a French company founded 32 years ago, specialized in the sector Supermarchés. Based in BOZOULS (12340), this company of category PME shows in 2022 a revenue of 12.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOBAF (SIREN 391896149)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 12 318 989 € 10 587 832 € 9 170 872 € 9 613 845 € 9 537 448 € 8 505 161 € 8 025 219 €
Net income 551 135 € 468 842 € 470 547 € 279 445 € 369 488 € 306 985 € 174 802 € 192 001 € 94 508 €
EBITDA N/C N/C 714 922 € 412 205 € 485 297 € 406 118 € 239 865 € 246 646 € 145 687 €
Net margin N/C N/C 3.8% 2.6% 4.0% 3.2% 1.8% 2.3% 1.2%

Revenue and income statement

In 2024, SOBAF generates positive net income of 551 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 95 k€ -> 551 k€.

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

551 135 €

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

68.727%

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

49.588%

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

47.9%

Solvency indicators evolution
SOBAF

Sector positioning

Debt ratio
68.73 2024
2022
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Average -7 pts over 3 years

In 2024, the debt ratio of SOBAF (68.73) 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
49.59% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of SOBAF (49.6%) 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
2.49 years 2022
2022
Q1: 0.0 years
Med: 1.26 years
Q3: 3.5 years
Average

In 2022, the repayment capacity of SOBAF (2.49) 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 346.58. 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

346.583

Liquidity indicators evolution
SOBAF

Sector positioning

Liquidity ratio
346.58 2024
2022
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Excellent

In 2024, the liquidity ratio of SOBAF (346.58) 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
1.46x 2022
2022
Q1: 0.0x
Med: 1.12x
Q3: 3.8x
Good

In 2022, the interest coverage of SOBAF (1.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SOBAF

Positioning of SOBAF in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOBAF is estimated at 3 210 740 € (range 1 448 402€ - 7 250 843€). 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 2024
551 transactions
1448k€ 3210k€ 7250k€
3 210 740 € Range: 1 448 402€ - 7 250 843€
NAF 5 année 2024

Valuation method used

Net Income Multiple
551 135 € × 5.8x = 3 210 741 €
Range: 1 448 403€ - 7 250 843€

Only this financial indicator is available for this company.

Valuation evolution

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 (Supermarchés)

Compare SOBAF with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOBAF

What is the revenue of SOBAF ?

The revenue of SOBAF in 2022 is 12.3 M€.

Is SOBAF profitable?

Yes, SOBAF generated a net profit of 551 k€ in 2024.

Where is the headquarters of SOBAF ?

The headquarters of SOBAF is located in BOZOULS (12340), in the department Aveyron.

Where to find the tax return of SOBAF ?

The tax return of SOBAF 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 SOBAF operate?

SOBAF operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.