SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE is a French company founded 62 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GREZ-NEUVILLE (49220), this company of category PME shows in 2024 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE (SIREN 310800503)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 508 514 € 1 518 123 € 1 440 824 € 1 427 146 € 1 420 162 € 1 255 190 € 1 229 364 € 1 216 735 € 1 130 944 €
Net income 304 999 € 368 297 € 383 066 € 336 557 € 392 330 € 290 627 € 206 403 € 242 569 € 10 378 €
EBITDA 1 254 218 € 1 266 032 € 1 210 693 € 1 195 903 € 1 175 079 € 1 017 023 € 1 012 659 € 988 560 € 892 675 €
Net margin 20.2% 24.3% 26.6% 23.6% 27.6% 23.2% 16.8% 19.9% 0.9%

Revenue and income statement

In 2024, SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE achieves revenue of 1.5 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 83.1% 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 305 k€, i.e. 20.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 508 514 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 508 514 €

EBITDA (2024) ?
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

1 254 218 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

426 264 €

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

304 999 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

83.1%

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 72.5% 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 (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

80.511%

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

52.028%

Cash flow / Revenue (2024) ?
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

72.527%

Repayment capacity (2024) ?
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

1.996

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

32.5%

Solvency indicators evolution
SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE

Sector positioning

Debt ratio
80.51 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average -10 pts over 3 years

In 2024, the debt ratio of SOCIETE COMMERCIALE D'ALI... (80.51) 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
52.03% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good +15 pts over 3 years

In 2024, the financial autonomy of SOCIETE COMMERCIALE D'ALI... (52.0%) 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
2.0 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Average

In 2024, the repayment capacity of SOCIETE COMMERCIALE D'ALI... (2.00) 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 98.44. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

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

98.439

Interest coverage (2024) ?
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

5.521

Liquidity indicators evolution
SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE

Sector positioning

Liquidity ratio
98.44 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Average

In 2024, the liquidity ratio of SOCIETE COMMERCIALE D'ALI... (98.44) 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
5.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Good

In 2024, the interest coverage of SOCIETE COMMERCIALE D'ALI... (5.5x) 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. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1824 days. Excellent situation: suppliers finance 1798 days of the operating cycle (retail model). WCR is negative (-36 days): operations structurally generate cash. Notable WCR improvement over the period (-8607%), freeing up cash.

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

-149 675 €

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

26 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

1824 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 in days of revenue (2024) ?
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

-36 j

WCR and payment terms evolution
SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE

Positioning of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE is estimated at 4 292 417 € (range 1 194 044€ - 7 702 838€). With an EBITDA of 1 254 218€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1194k€ 4292k€ 7702k€
4 292 417 € Range: 1 194 044€ - 7 702 838€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
1 254 218 € × 5.6x
Estimation 7 023 405 €
1 859 141€ - 12 535 912€
Revenue Multiple 30%
1 508 514 € × 0.81x
Estimation 1 216 809 €
464 981€ - 2 269 051€
Net Income Multiple 20%
304 999 € × 6.8x
Estimation 2 078 364 €
624 898€ - 3 770 833€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE

What is the revenue of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE ?

The revenue of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE in 2024 is 1.5 M€.

Is SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE profitable?

Yes, SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE generated a net profit of 305 k€ in 2024.

Where is the headquarters of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE ?

The headquarters of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE is located in GREZ-NEUVILLE (49220), in the department Maine-et-Loire.

Where to find the tax return of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE ?

The tax return of SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE 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 SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE operate?

SOCIETE COMMERCIALE D'ALIMENTATION ANJOU BRETAGNE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.