SIREN : 328350186
SOC DE DISTRIBUTION DE L'AVRANCHIN is a French company founded 42 years ago, specialized in the sector Hypermarchés. Based in AVRANCHES (50300), this company of category PME shows in 2024 a revenue of 82.2 M€. 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 | 82 204 308 € | 79 722 278 € | 73 719 167 € | 66 391 541 € | 63 540 551 € | 63 820 449 € | 61 261 482 € | 59 895 227 € | 57 340 968 € |
| Net income | 1 621 119 € | 1 215 766 € | 1 047 916 € | 1 333 994 € | 868 375 € | 1 009 640 € | 1 299 258 € | 1 256 659 € | 1 107 884 € |
| EBITDA | 3 482 764 € | 2 839 516 € | 2 399 371 € | 2 829 457 € | 2 142 516 € | 2 427 854 € | 3 026 921 € | 3 028 642 € | 3 039 468 € |
| Net margin | 2.0% | 1.5% | 1.4% | 2.0% | 1.4% | 1.6% | 2.1% | 2.1% | 1.9% |
In 2024, SOC DE DISTRIBUTION DE L'AVRANCHIN achieves revenue of 82.2 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Vs 2023: +3%. After deducting consumption (62.1 M€), gross margin stands at 20.1 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.5 M€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
82 204 308 €
20 146 485 €
3 482 764 €
2 712 738 €
1 621 119 €
4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 198%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
197.923%
19.516%
2.866%
3.353
27.8%
In 2024, the debt ratio of SOC DE DISTRIBUTION DE L'... (197.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SOC DE DISTRIBUTION DE L'... (19.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SOC DE DISTRIBUTION DE L'... (3.35) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 103.97. 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 11.5x. Operating income very largely covers interest expenses: high safety margin.
103.965
11.495
In 2024, the liquidity ratio of SOC DE DISTRIBUTION DE L'... (103.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SOC DE DISTRIBUTION DE L'... (11.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 5.6 M€ to permanently finance.
5 571 808 €
2 j
28 j
23 j
24 j
Based on 551 transactions of similar company sales in 2024, the value of SOC DE DISTRIBUTION DE L'AVRANCHIN is estimated at 15 792 009 € (range 6 804 269€ - 32 215 444€). With an EBITDA of 3 482 764€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SOC DE DISTRIBUTION DE L'AVRANCHIN with other companies in the same sector:
The revenue of SOC DE DISTRIBUTION DE L'AVRANCHIN in 2024 is 82.2 M€.
Yes, SOC DE DISTRIBUTION DE L'AVRANCHIN generated a net profit of 1.6 M€ in 2024.
The headquarters of SOC DE DISTRIBUTION DE L'AVRANCHIN is located in AVRANCHES (50300), in the department Manche.
The tax return of SOC DE DISTRIBUTION DE L'AVRANCHIN 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).
SOC DE DISTRIBUTION DE L'AVRANCHIN operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.