SOCIETE DE DISTRIBUTION ALIMENTAIRE : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION ALIMENTAIRE is a French company founded 42 years ago, specialized in the sector Supermarchés. Based in PORTE-DE-SAVOIE (73800), this company of category PME shows in 2025 a revenue of 44.5 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 DE DISTRIBUTION ALIMENTAIRE (SIREN 309632958)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 44 516 547 € 44 383 883 € 42 282 913 € 39 526 720 € 37 340 093 € 35 801 736 € 32 509 818 € 28 050 020 € 28 364 781 €
Net income 1 483 615 € 1 469 461 € 1 265 403 € 1 234 236 € 1 382 654 € 824 185 € 518 929 € 174 646 € 876 882 €
EBITDA 2 769 259 € 3 127 962 € 2 869 311 € 2 825 698 € 3 213 115 € 2 271 415 € 1 573 445 € 1 317 031 € 1 813 665 €
Net margin 3.3% 3.3% 3.0% 3.1% 3.7% 2.3% 1.6% 0.6% 3.1%

Revenue and income statement

In 2025, SOCIETE DE DISTRIBUTION ALIMENTAIRE achieves revenue of 44.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2024: +0%. After deducting consumption (33.4 M€), gross margin stands at 11.2 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.8 M€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 3.3% 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

44 516 547 €

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

11 160 851 €

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

2 769 259 €

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

1 900 309 €

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

1 483 615 €

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

6.2%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

82.783%

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

42.952%

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

5.312%

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

2.516

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

42.2%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION ALIMENTAIRE

Sector positioning

Debt ratio
82.78 2025
2023
2024
2025
Q1: 0.48
Med: 27.52
Q3: 93.88
Average

In 2025, the debt ratio of SOCIETE DE DISTRIBUTION A... (82.78) 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
42.95% 2025
2023
2024
2025
Q1: 15.49%
Med: 31.94%
Q3: 47.89%
Good +10 pts over 3 years

In 2025, the financial autonomy of SOCIETE DE DISTRIBUTION A... (43.0%) 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
2.52 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.93 years
Q3: 3.34 years
Average -9 pts over 3 years

In 2025, the repayment capacity of SOCIETE DE DISTRIBUTION A... (2.52) 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 190.07. 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 3.4x. Financial charges are adequately covered by operations.

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

190.067

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

3.376

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION ALIMENTAIRE

Sector positioning

Liquidity ratio
190.07 2025
2023
2024
2025
Q1: 107.28
Med: 134.47
Q3: 181.15
Excellent

In 2025, the liquidity ratio of SOCIETE DE DISTRIBUTION A... (190.07) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.38x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.28x
Q3: 6.24x
Good -14 pts over 3 years

In 2025, the interest coverage of SOCIETE DE DISTRIBUTION A... (3.4x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2025, WCR increased by +174%, requiring additional financing.

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

1 505 995 €

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

22 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

17 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

12 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION ALIMENTAIRE

Positioning of SOCIETE DE DISTRIBUTION ALIMENTAIRE in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of SOCIETE DE DISTRIBUTION ALIMENTAIRE is estimated at 12 473 508 € (range 5 778 228€ - 22 040 205€). With an EBITDA of 2 769 259€, 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
5778k€ 12473k€ 22040k€
12 473 508 € Range: 5 778 228€ - 22 040 205€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 769 259 € × 4.5x
Estimation 12 403 370 €
4 339 214€ - 20 557 673€
Revenue Multiple 30%
44 516 547 € × 0.33x
Estimation 14 676 849 €
9 510 594€ - 24 218 552€
Net Income Multiple 20%
1 483 615 € × 6.3x
Estimation 9 343 846 €
3 777 218€ - 22 479 015€

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 (Supermarchés)

Compare SOCIETE DE DISTRIBUTION ALIMENTAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION ALIMENTAIRE

What is the revenue of SOCIETE DE DISTRIBUTION ALIMENTAIRE ?

The revenue of SOCIETE DE DISTRIBUTION ALIMENTAIRE in 2025 is 44.5 M€.

Is SOCIETE DE DISTRIBUTION ALIMENTAIRE profitable?

Yes, SOCIETE DE DISTRIBUTION ALIMENTAIRE generated a net profit of 1.5 M€ in 2025.

Where is the headquarters of SOCIETE DE DISTRIBUTION ALIMENTAIRE ?

The headquarters of SOCIETE DE DISTRIBUTION ALIMENTAIRE is located in PORTE-DE-SAVOIE (73800), in the department Savoie.

Where to find the tax return of SOCIETE DE DISTRIBUTION ALIMENTAIRE ?

The tax return of SOCIETE DE DISTRIBUTION ALIMENTAIRE 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 DE DISTRIBUTION ALIMENTAIRE operate?

SOCIETE DE DISTRIBUTION ALIMENTAIRE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.