SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES is a French company
founded 44 years ago,
specialized in the sector Supermarchés.
Based in LYON (69007),
this company of category PME
shows in 2024 a revenue of 17.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES achieves revenue of 17.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023: +8%. After deducting consumption (11.5 M€), gross margin stands at 5.8 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 6.4% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -26%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 650 k€, i.e. 3.7% 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
17 327 983 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
5 844 105 €
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
1 111 051 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
802 130 €
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
649 602 €
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
6.4%
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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
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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 226%. 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%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% 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)
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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
226.073%
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
20.38%
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
5.516%
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
2.532
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
234.838
158.514
125.421
231.169
189.786
131.859
64.095
128.432
226.073
Financial autonomy
20.18
26.472
29.585
20.289
24.456
30.983
46.509
29.565
20.38
Repayment capacity
2.828
1.988
1.457
3.109
1.976
1.384
7.247
1.439
2.532
Cash flow / Revenue
5.89%
7.113%
7.283%
7.328%
8.964%
9.76%
2.028%
7.981%
5.516%
Sector positioning
Debt ratio
226.072024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Average+17 pts over 3 years
In 2024, the debt ratio of SOC LYONNAISE MAGASINS AL... (226.07) 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
20.38%2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Average-40 pts over 3 years
In 2024, the financial autonomy of SOC LYONNAISE MAGASINS AL... (20.4%) 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
2.53 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Average-6 pts over 3 years
In 2024, the repayment capacity of SOC LYONNAISE MAGASINS AL... (2.53) 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 155.93. 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 2.7x. Financial charges are adequately covered by operations.
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
155.926
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
145.029
162.183
151.682
127.899
131.724
140.8
274.739
164.394
155.926
Interest coverage
5.777
3.591
2.671
2.549
2.02
1.853
3.265
1.528
2.669
Sector positioning
Liquidity ratio
155.932024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Good-19 pts over 3 years
In 2024, the liquidity ratio of SOC LYONNAISE MAGASINS AL... (155.93) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
2.67x2024
2022
2023
2024
Q1: 0.0x
Med: 1.65x
Q3: 7.04x
Good-15 pts over 3 years
In 2024, the interest coverage of SOC LYONNAISE MAGASINS AL... (2.7x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +40%, 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
1 879 740 €
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
0 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
36 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
10 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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 346 184 €
1 164 875 €
1 356 327 €
1 041 757 €
1 114 242 €
1 128 425 €
3 551 297 €
1 528 499 €
1 879 740 €
Inventory turnover (days)
14
12
10
11
10
12
13
12
10
Customer payment term (days)
1
1
1
0
1
0
1
0
0
Supplier payment term (days)
38
36
35
38
37
34
36
34
36
Positioning of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES is estimated at
4 578 561 €
(range 1 906 636€ - 9 498 714€).
With an EBITDA of 1 111 051€, 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
1906k€4578k€9498k€
4 578 561 €Range: 1 906 636€ - 9 498 714€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
1 111 051 €×4.7x
Estimation5 252 975 €
1 830 722€ - 11 188 832€
Revenue Multiple30%
17 327 983 €×0.23x
Estimation3 983 994 €
2 166 134€ - 7 316 800€
Net Income Multiple20%
649 602 €×5.8x
Estimation3 784 379 €
1 707 177€ - 8 546 295€
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 (Supermarchés)
Compare SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES with other companies in the same sector:
Frequently asked questions about SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES
What is the revenue of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES ?
The revenue of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES in 2024 is 17.3 M€.
Is SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES profitable?
Yes, SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES generated a net profit of 650 k€ in 2024.
Where is the headquarters of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES ?
The headquarters of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES is located in LYON (69007), in the department Rhone.
Where to find the tax return of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES ?
The tax return of SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES 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 LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES operate?
SOC LYONNAISE MAGASINS ALIMENTATION MARCHANDISES GENERALES operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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