SOCIETE COMMERCIALE LE PRE BERCY : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE LE PRE BERCY is a French company founded 45 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in AVALLON (89200), this company of category ETI shows in 2024 a revenue of 46.8 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 LE PRE BERCY (SIREN 322185844)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 46 758 370 € 46 701 044 € 47 450 611 € 47 608 417 € 43 512 098 € 41 273 054 € 39 370 907 € 39 019 442 € 39 050 294 €
Net income -353 753 € -173 701 € 1 229 636 € 2 220 643 € 607 456 € 376 715 € -21 441 € -380 174 € -877 896 €
EBITDA 1 703 571 € 2 251 327 € 5 801 629 € 5 790 335 € 3 869 619 € 2 361 233 € 1 773 395 € 1 128 514 € 734 575 €
Net margin -0.8% -0.4% 2.6% 4.7% 1.4% 0.9% -0.1% -1.0% -2.2%

Revenue and income statement

In 2024, SOCIETE COMMERCIALE LE PRE BERCY achieves revenue of 46.8 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Vs 2023: +0%. After deducting consumption (28.4 M€), gross margin stands at 18.4 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -354 k€ (-0.8% of revenue), which will impact equity.

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

46 758 370 €

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

18 405 916 €

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

1 703 571 €

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

-282 817 €

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

-353 753 €

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

3.6%

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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 211%. 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 25%. The balance between equity and debt is satisfactory.

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

211.462%

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

24.66%

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

-0.135%

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

-288.615

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

20.1%

Solvency indicators evolution
SOCIETE COMMERCIALE LE PRE BERCY

Sector positioning

Debt ratio
211.46 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average

In 2024, the debt ratio of SOCIETE COMMERCIALE LE PR... (211.46) 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
24.66% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average

In 2024, the financial autonomy of SOCIETE COMMERCIALE LE PR... (24.7%) 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
-288.62 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.06 years
Q3: 3.73 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE COMMERCIALE LE PR... (-288.62) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 385.98. 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 20.1x. 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

385.983

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

20.053

Liquidity indicators evolution
SOCIETE COMMERCIALE LE PRE BERCY

Sector positioning

Liquidity ratio
385.98 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Good

In 2024, the liquidity ratio of SOCIETE COMMERCIALE LE PR... (385.98) 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
20.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.75x
Q3: 13.31x
Excellent +24 pts over 3 years

In 2024, the interest coverage of SOCIETE COMMERCIALE LE PR... (20.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 203 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 180 days of revenue, i.e. 23.3 M€ 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

23 345 987 €

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

1 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

55 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

203 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

180 j

WCR and payment terms evolution
SOCIETE COMMERCIALE LE PRE BERCY

Positioning of SOCIETE COMMERCIALE LE PRE BERCY in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 4 417 470€ to 16 343 076€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4417k€ 9293k€ 16343k€
9 293 000 € Range: 4 417 470€ - 16 343 076€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare SOCIETE COMMERCIALE LE PRE BERCY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about SOCIETE COMMERCIALE LE PRE BERCY

What is the revenue of SOCIETE COMMERCIALE LE PRE BERCY ?

The revenue of SOCIETE COMMERCIALE LE PRE BERCY in 2024 is 46.8 M€.

Is SOCIETE COMMERCIALE LE PRE BERCY profitable?

SOCIETE COMMERCIALE LE PRE BERCY recorded a net loss in 2024.

Where is the headquarters of SOCIETE COMMERCIALE LE PRE BERCY ?

The headquarters of SOCIETE COMMERCIALE LE PRE BERCY is located in AVALLON (89200), in the department Yonne.

Where to find the tax return of SOCIETE COMMERCIALE LE PRE BERCY ?

The tax return of SOCIETE COMMERCIALE LE PRE BERCY 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 LE PRE BERCY operate?

SOCIETE COMMERCIALE LE PRE BERCY operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.