SOCIETE D EXPLOITATION NICOLAS DEVOLDER : revenue, balance sheet and financial ratios

SOCIETE D EXPLOITATION NICOLAS DEVOLDER is a French company founded 15 years ago, specialized in the sector Hypermarchés. Based in PERTUIS (84120), this company of category ETI shows in 2025 a revenue of 97.6 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 D EXPLOITATION NICOLAS DEVOLDER (SIREN 530563923)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 97 570 726 € 102 692 321 € 97 231 084 € 92 587 138 € 86 144 441 € 79 326 653 € 79 648 645 € 80 011 258 € 83 534 282 €
Net income 947 744 € 1 465 435 € 603 750 € 105 355 € -810 344 € 145 424 € 379 110 € -216 370 € 702 355 €
EBITDA 1 006 449 € 2 031 201 € 1 012 148 € 57 551 € 549 832 € 108 945 € 149 306 € -502 082 € 758 515 €
Net margin 1.0% 1.4% 0.6% 0.1% -0.9% 0.2% 0.5% -0.3% 0.8%

Revenue and income statement

In 2025, SOCIETE D EXPLOITATION NICOLAS DEVOLDER achieves revenue of 97.6 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Slight decline of -5% vs 2024. After deducting consumption (76.5 M€), gross margin stands at 21.0 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 948 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

97 570 726 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

21 024 143 €

EBITDA (2025) ?
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

1 006 449 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 151 807 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

947 744 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.0%

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

88.119%

Financial autonomy (2025) ?
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

37.898%

Cash flow / Revenue (2025) ?
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

1.281%

Repayment capacity (2025) ?
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

8.433

Asset age ratio (2025) ?
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

52.1%

Solvency indicators evolution
SOCIETE D EXPLOITATION NICOLAS DEVOLDER

Sector positioning

Debt ratio
88.12 2025
2023
2024
2025
Q1: 28.46
Med: 60.68
Q3: 124.28
Average -15 pts over 3 years

In 2025, the debt ratio of SOCIETE D EXPLOITATION NI... (88.12) 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
37.9% 2025
2023
2024
2025
Q1: 24.32%
Med: 37.09%
Q3: 48.8%
Good +27 pts over 3 years

In 2025, the financial autonomy of SOCIETE D EXPLOITATION NI... (37.9%) 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
8.43 years 2025
2023
2024
2025
Q1: 1.13 years
Med: 2.32 years
Q3: 3.99 years
Watch

In 2025, the repayment capacity of SOCIETE D EXPLOITATION NI... (8.43) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.67. 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 25.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

115.67

Interest coverage (2025) ?
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

25.757

Liquidity indicators evolution
SOCIETE D EXPLOITATION NICOLAS DEVOLDER

Sector positioning

Liquidity ratio
115.67 2025
2023
2024
2025
Q1: 114.94
Med: 139.54
Q3: 170.74
Average

In 2025, the liquidity ratio of SOCIETE D EXPLOITATION NI... (115.67) 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
25.76x 2025
2023
2024
2025
Q1: 1.62x
Med: 4.26x
Q3: 9.21x
Excellent

In 2025, the interest coverage of SOCIETE D EXPLOITATION NI... (25.8x) 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: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 4.7 M€ to permanently finance.

Operating WCR (2025) ?
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

4 678 516 €

Customer credit (2025) ?
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 (2025) ?
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

30 j

Inventory turnover (2025) ?
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

16 j

WCR in days of revenue (2025) ?
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

17 j

WCR and payment terms evolution
SOCIETE D EXPLOITATION NICOLAS DEVOLDER

Positioning of SOCIETE D EXPLOITATION NICOLAS DEVOLDER in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of SOCIETE D EXPLOITATION NICOLAS DEVOLDER is estimated at 13 098 252 € (range 7 524 651€ - 22 532 214€). With an EBITDA of 1 006 449€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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 2025
270 transactions
7524k€ 13098k€ 22532k€
13 098 252 € Range: 7 524 651€ - 22 532 214€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 006 449 € × 4.5x
Estimation 4 507 834 €
1 577 028€ - 7 471 403€
Revenue Multiple 30%
97 570 726 € × 0.33x
Estimation 32 168 507 €
20 845 182€ - 53 081 872€
Net Income Multiple 20%
947 744 € × 6.3x
Estimation 5 968 916 €
2 412 914€ - 14 359 758€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Hypermarchés)

Compare SOCIETE D EXPLOITATION NICOLAS DEVOLDER with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about SOCIETE D EXPLOITATION NICOLAS DEVOLDER

What is the revenue of SOCIETE D EXPLOITATION NICOLAS DEVOLDER ?

The revenue of SOCIETE D EXPLOITATION NICOLAS DEVOLDER in 2025 is 97.6 M€.

Is SOCIETE D EXPLOITATION NICOLAS DEVOLDER profitable?

Yes, SOCIETE D EXPLOITATION NICOLAS DEVOLDER generated a net profit of 948 k€ in 2025.

Where is the headquarters of SOCIETE D EXPLOITATION NICOLAS DEVOLDER ?

The headquarters of SOCIETE D EXPLOITATION NICOLAS DEVOLDER is located in PERTUIS (84120), in the department Vaucluse.

Where to find the tax return of SOCIETE D EXPLOITATION NICOLAS DEVOLDER ?

The tax return of SOCIETE D EXPLOITATION NICOLAS DEVOLDER 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 D EXPLOITATION NICOLAS DEVOLDER operate?

SOCIETE D EXPLOITATION NICOLAS DEVOLDER operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.