SOCIETE DE DISTRIBUTION DU NORD VENDEE : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION DU NORD VENDEE is a French company founded 51 years ago, specialized in the sector Hypermarchés. Based in MONTAIGU-VENDEE (85600), this company of category PME shows in 2017 a revenue of 42.0 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 DE DISTRIBUTION DU NORD VENDEE (SIREN 302517917)
Indicator 2017 2016 2015 2014 2013 2012
Revenue 41 966 544 € 41 482 006 € 41 527 668 € 41 831 007 € 41 750 075 € 42 201 022 €
Net income 621 285 € 576 879 € 287 469 € 2 004 784 € 444 156 € 512 144 €
EBITDA 1 573 238 € 1 430 776 € 905 938 € 636 940 € 873 153 € 918 490 €
Net margin 1.5% 1.4% 0.7% 4.8% 1.1% 1.2%

Revenue and income statement

In 2017, SOCIETE DE DISTRIBUTION DU NORD VENDEE achieves revenue of 42.0 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2016: +1%. After deducting consumption (31.7 M€), gross margin stands at 10.2 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 621 k€, i.e. 1.5% 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

41 966 544 €

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

10 237 134 €

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

1 573 238 €

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

1 324 187 €

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

621 285 €

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

3.7%

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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 19%. 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 52%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

18.764%

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

52.025%

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

1.888%

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

1.588

Asset age ratio (2017) ?
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

23.3%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DU NORD VENDEE

Sector positioning

Debt ratio
18.76 2017
2015
2016
2017
Q1: 18.75
Med: 66.79
Q3: 159.21
Excellent -6 pts over 3 years

In 2017, the debt ratio of SOCIETE DE DISTRIBUTION D... (18.76) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
52.02% 2017
2015
2016
2017
Q1: 17.36%
Med: 32.0%
Q3: 47.03%
Excellent

In 2017, the financial autonomy of SOCIETE DE DISTRIBUTION D... (52.0%) 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
1.59 years 2017
2015
2016
2017
Q1: 0.88 years
Med: 2.39 years
Q3: 4.97 years
Good -25 pts over 3 years

In 2017, the repayment capacity of SOCIETE DE DISTRIBUTION D... (1.59) 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 170.92. 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 7.6x. Operating income very largely covers interest expenses: high safety margin.

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

170.916

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

7.625

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DU NORD VENDEE

Sector positioning

Liquidity ratio
170.92 2017
2015
2016
2017
Q1: 110.23
Med: 136.93
Q3: 176.85
Good +12 pts over 3 years

In 2017, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (170.92) 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
7.62x 2017
2015
2016
2017
Q1: 0.92x
Med: 3.24x
Q3: 8.17x
Good

In 2017, the interest coverage of SOCIETE DE DISTRIBUTION D... (7.6x) 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: 29 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 38 days of revenue, i.e. 4.4 M€ to permanently finance.

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

4 400 192 €

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

1 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

29 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

47 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

38 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DU NORD VENDEE

Positioning of SOCIETE DE DISTRIBUTION DU NORD VENDEE in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 279 transactions of similar company sales in 2017, the value of SOCIETE DE DISTRIBUTION DU NORD VENDEE is estimated at 8 837 683 € (range 4 901 761€ - 15 023 227€). With an EBITDA of 1 573 238€, the sector multiple of 5.6x is applied. 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
4901k€ 8837k€ 15023k€
8 837 683 € Range: 4 901 761€ - 15 023 227€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 573 238 € × 5.6x
Estimation 8 845 378 €
4 831 524€ - 17 257 514€
Revenue Multiple 30%
41 966 544 € × 0.27x
Estimation 11 395 690 €
6 913 516€ - 15 023 325€
Net Income Multiple 20%
621 285 € × 8.0x
Estimation 4 981 438 €
2 059 724€ - 9 437 365€

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 (Hypermarchés)

Compare SOCIETE DE DISTRIBUTION DU NORD VENDEE with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION DU NORD VENDEE

What is the revenue of SOCIETE DE DISTRIBUTION DU NORD VENDEE ?

The revenue of SOCIETE DE DISTRIBUTION DU NORD VENDEE in 2017 is 42.0 M€.

Is SOCIETE DE DISTRIBUTION DU NORD VENDEE profitable?

Yes, SOCIETE DE DISTRIBUTION DU NORD VENDEE generated a net profit of 621 k€ in 2017.

Where is the headquarters of SOCIETE DE DISTRIBUTION DU NORD VENDEE ?

The headquarters of SOCIETE DE DISTRIBUTION DU NORD VENDEE is located in MONTAIGU-VENDEE (85600), in the department Vendee.

Where to find the tax return of SOCIETE DE DISTRIBUTION DU NORD VENDEE ?

The tax return of SOCIETE DE DISTRIBUTION DU NORD VENDEE 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 DU NORD VENDEE operate?

SOCIETE DE DISTRIBUTION DU NORD VENDEE operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.