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

SOCIETE DE DISTRIBUTION ALIMENTAIRE is a French company founded 21 years ago, specialized in the sector Supermarchés. Based in SAINT-BRICE-SOUS-FORET (95350), this company of category PME shows in 2017 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE DE DISTRIBUTION ALIMENTAIRE (SIREN 480993567)
Indicator 2017 2016 2015
Revenue 1 013 097 € 1 311 428 € 1 380 848 €
Net income 287 788 € -10 751 € -21 409 €
EBITDA -58 678 € 13 671 € -16 063 €
Net margin 28.4% -0.8% -1.6%

Revenue and income statement

In 2017, SOCIETE DE DISTRIBUTION ALIMENTAIRE achieves revenue of 1.0 M€. Revenue is declining over the period 2015-2017 (CAGR: -14.3%). Significant drop of -23% vs 2016. After deducting consumption (831 k€), gross margin stands at 182 k€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -59 k€, representing -5.8% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -529%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 288 k€, i.e. 28.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 013 097 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

181 654 €

EBITDA (2017) ?
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

-58 678 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-61 406 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

287 788 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.8%

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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 0%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.155%

Financial autonomy (2017) ?
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

80.645%

Cash flow / Revenue (2017) ?
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

-10.24%

Repayment capacity (2017) ?
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

-0.002

Solvency indicators evolution
SOCIETE DE DISTRIBUTION ALIMENTAIRE

Sector positioning

Debt ratio
0.15 2017
2015
2016
2017
Q1: 0.0
Med: 30.01
Q3: 111.99
Good

In 2017, the debt ratio of SOCIETE DE DISTRIBUTION A... (0.15) 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
80.64% 2017
2015
2016
2017
Q1: 6.38%
Med: 24.88%
Q3: 42.67%
Excellent +6 pts over 3 years

In 2017, the financial autonomy of SOCIETE DE DISTRIBUTION A... (80.6%) 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
-0.0 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.72 years
Q3: 2.98 years
Excellent

In 2017, the repayment capacity of SOCIETE DE DISTRIBUTION A... (-0.00) 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 518.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

518.035

Interest coverage (2017) ?
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

-1.737

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION ALIMENTAIRE

Sector positioning

Liquidity ratio
518.03 2017
2015
2016
2017
Q1: 97.18
Med: 127.15
Q3: 172.84
Excellent +13 pts over 3 years

In 2017, the liquidity ratio of SOCIETE DE DISTRIBUTION A... (518.03) 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
-1.74x 2017
2015
2016
2017
Q1: -0.42x
Med: 1.1x
Q3: 5.73x
Average

In 2017, the interest coverage of SOCIETE DE DISTRIBUTION A... (-1.7x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 35 days of revenue, i.e. 99 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

Operating WCR (2017) ?
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

99 142 €

Customer credit (2017) ?
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

2 j

Supplier credit (2017) ?
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

26 j

Inventory turnover (2017) ?
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 (2017) ?
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

35 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 279 transactions of similar company sales in 2017, the value of SOCIETE DE DISTRIBUTION ALIMENTAIRE is estimated at 1 088 048 € (range 481 775€ - 1 966 211€). The price/revenue ratio is 0.27x (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 2017
279 transactions
481k€ 1088k€ 1966k€
1 088 048 € Range: 481 775€ - 1 966 211€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 013 097 € × 0.27x
Estimation 275 099 €
166 896€ - 362 672€
Net Income Multiple 20%
287 788 € × 8.0x
Estimation 2 307 473 €
954 093€ - 4 371 521€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 279 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 2017 is 1.0 M€.

Is SOCIETE DE DISTRIBUTION ALIMENTAIRE profitable?

Yes, SOCIETE DE DISTRIBUTION ALIMENTAIRE generated a net profit of 288 k€ in 2017.

Where is the headquarters of SOCIETE DE DISTRIBUTION ALIMENTAIRE ?

The headquarters of SOCIETE DE DISTRIBUTION ALIMENTAIRE is located in SAINT-BRICE-SOUS-FORET (95350), in the department Val-d'Oise.

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.