SOCIETE COMMERCIALE DE LA ZUP DU PORT : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE DE LA ZUP DU PORT is a French company founded 45 years ago, specialized in the sector Supermarchés. Based in LE PORT (97420), this company of category PME shows in 2024 a revenue of 11.2 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

Financial history - SOCIETE COMMERCIALE DE LA ZUP DU PORT (SIREN 320400906)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 226 763 € 10 718 909 € 9 901 965 € 10 274 625 € 10 328 508 € 10 184 861 € 10 244 872 € 9 916 820 € 10 056 215 €
Net income 261 321 € 227 050 € 408 372 € 13 565 € 302 371 € 265 561 € 151 737 € 216 077 € 322 969 €
EBITDA 485 646 € 400 828 € 544 578 € 376 747 € 506 100 € 401 686 € 246 382 € 305 497 € 363 688 €
Net margin 2.3% 2.1% 4.1% 0.1% 2.9% 2.6% 1.5% 2.2% 3.2%

Revenue and income statement

In 2024, SOCIETE COMMERCIALE DE LA ZUP DU PORT achieves revenue of 11.2 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +5%. After deducting consumption (9.2 M€), gross margin stands at 2.1 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 486 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 261 k€, i.e. 2.3% 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

11 226 763 €

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

2 063 817 €

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

485 646 €

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

336 742 €

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

261 321 €

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

4.3%

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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 6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 72%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

6.132%

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

71.582%

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

3.549%

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

0.709

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

55.7%

Solvency indicators evolution
SOCIETE COMMERCIALE DE LA ZUP DU PORT

Sector positioning

Debt ratio
6.13 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good

In 2024, the debt ratio of SOCIETE COMMERCIALE DE LA... (6.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.58% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of SOCIETE COMMERCIALE DE LA... (71.6%) 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
0.71 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Good

In 2024, the repayment capacity of SOCIETE COMMERCIALE DE LA... (0.71) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 200.70. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

200.703

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

1.215

Liquidity indicators evolution
SOCIETE COMMERCIALE DE LA ZUP DU PORT

Sector positioning

Liquidity ratio
200.7 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Good +33 pts over 3 years

In 2024, the liquidity ratio of SOCIETE COMMERCIALE DE LA... (200.70) 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
1.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.65x
Q3: 7.04x
Average -32 pts over 3 years

In 2024, the interest coverage of SOCIETE COMMERCIALE DE LA... (1.2x) 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: 40 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 746 k€ to permanently finance.

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

746 355 €

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

40 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

14 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

24 j

WCR and payment terms evolution
SOCIETE COMMERCIALE DE LA ZUP DU PORT

Positioning of SOCIETE COMMERCIALE DE LA ZUP DU PORT in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOCIETE COMMERCIALE DE LA ZUP DU PORT is estimated at 2 226 892 € (range 958 491€ - 4 555 107€). With an EBITDA of 485 646€, 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 value 2024
551 transactions
958k€ 2226k€ 4555k€
2 226 892 € Range: 958 491€ - 4 555 107€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
485 646 € × 4.7x
Estimation 2 296 102 €
800 218€ - 4 890 695€
Revenue Multiple 30%
11 226 763 € × 0.23x
Estimation 2 581 221 €
1 403 434€ - 4 740 539€
Net Income Multiple 20%
261 321 € × 5.8x
Estimation 1 522 375 €
686 761€ - 3 437 992€

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 SOCIETE COMMERCIALE DE LA ZUP DU PORT with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE COMMERCIALE DE LA ZUP DU PORT

What is the revenue of SOCIETE COMMERCIALE DE LA ZUP DU PORT ?

The revenue of SOCIETE COMMERCIALE DE LA ZUP DU PORT in 2024 is 11.2 M€.

Is SOCIETE COMMERCIALE DE LA ZUP DU PORT profitable?

Yes, SOCIETE COMMERCIALE DE LA ZUP DU PORT generated a net profit of 261 k€ in 2024.

Where is the headquarters of SOCIETE COMMERCIALE DE LA ZUP DU PORT ?

The headquarters of SOCIETE COMMERCIALE DE LA ZUP DU PORT is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SOCIETE COMMERCIALE DE LA ZUP DU PORT ?

The tax return of SOCIETE COMMERCIALE DE LA ZUP DU PORT 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 DE LA ZUP DU PORT operate?

SOCIETE COMMERCIALE DE LA ZUP DU PORT operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.