SOC GALERIES SAINT HONORE : revenue, balance sheet and financial ratios

SOC GALERIES SAINT HONORE is a French company founded 35 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LOURDES (65100), this company of category PME shows in 2021 a revenue of 64 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 - SOC GALERIES SAINT HONORE (SIREN 381370295)
Indicator 2021 2020 2019 2018
Revenue 64 312 € N/C 460 400 € 460 160 €
Net income 47 006 € -24 007 € 119 634 € 117 375 €
EBITDA 51 607 € -11 035 € 136 146 € 136 487 €
Net margin 73.1% N/C 26.0% 25.5%

Revenue and income statement

In 2021, SOC GALERIES SAINT HONORE achieves revenue of 64 k€. Revenue is declining over the period 2018-2021 (CAGR: -48.1%). After deducting consumption (22 k€), gross margin stands at 42 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 80.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 73.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

64 312 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

42 390 €

EBITDA (2021) ?
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

51 607 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 206 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

47 006 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

41.5%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 53.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

36.174%

Financial autonomy (2021) ?
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

73.167%

Cash flow / Revenue (2021) ?
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

53.465%

Repayment capacity (2021) ?
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

1.604

Asset age ratio (2021) ?
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

7.8%

Solvency indicators evolution
SOC GALERIES SAINT HONORE

Sector positioning

Debt ratio
36.17 2021
2019
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average

In 2021, the debt ratio of SOC GALERIES SAINT HONORE (36.17) 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
73.17% 2021
2019
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Excellent

In 2021, the financial autonomy of SOC GALERIES SAINT HONORE (73.2%) 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
1.6 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Average +9 pts over 3 years

In 2021, the repayment capacity of SOC GALERIES SAINT HONORE (1.60) 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 6609.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

6609.017

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
SOC GALERIES SAINT HONORE

Sector positioning

Liquidity ratio
6609.02 2021
2019
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Excellent

In 2021, the liquidity ratio of SOC GALERIES SAINT HONORE (6609.02) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Average

In 2021, the interest coverage of SOC GALERIES SAINT HONORE (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 311 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 348 days of revenue, i.e. 62 k€ to permanently finance. Over 2018-2021, WCR increased by +60%, requiring additional financing.

Operating WCR (2021) ?
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

62 095 €

Customer credit (2021) ?
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 (2021) ?
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

14 j

Inventory turnover (2021) ?
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

311 j

WCR in days of revenue (2021) ?
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

348 j

WCR and payment terms evolution
SOC GALERIES SAINT HONORE

Positioning of SOC GALERIES SAINT HONORE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of SOC GALERIES SAINT HONORE is estimated at 122 661 € (range 65 991€ - 313 876€). With an EBITDA of 51 607€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2021
105 transactions
65k€ 122k€ 313k€
122 661 € Range: 65 991€ - 313 876€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
51 607 € × 3.4x
Estimation 176 789 €
99 827€ - 421 090€
Revenue Multiple 30%
64 312 € × 0.50x
Estimation 32 455 €
22 134€ - 52 924€
Net Income Multiple 20%
47 006 € × 2.6x
Estimation 122 650 €
47 188€ - 437 272€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare SOC GALERIES SAINT HONORE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SOC GALERIES SAINT HONORE

What is the revenue of SOC GALERIES SAINT HONORE ?

The revenue of SOC GALERIES SAINT HONORE in 2021 is 64 k€.

Is SOC GALERIES SAINT HONORE profitable?

Yes, SOC GALERIES SAINT HONORE generated a net profit of 47 k€ in 2021.

Where is the headquarters of SOC GALERIES SAINT HONORE ?

The headquarters of SOC GALERIES SAINT HONORE is located in LOURDES (65100), in the department Hautes-Pyrenees.

Where to find the tax return of SOC GALERIES SAINT HONORE ?

The tax return of SOC GALERIES SAINT HONORE 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 SOC GALERIES SAINT HONORE operate?

SOC GALERIES SAINT HONORE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.