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

SOCIETE DE DISTRIBUTION DU PERCHE is a French company founded 50 years ago, specialized in the sector Hypermarchés. Based in MORTAGNE-AU-PERCHE (61400), this company of category PME shows in 2024 a revenue of 20.4 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 DU PERCHE (SIREN 997858600)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 20 432 823 € 20 423 877 € 19 624 865 € 19 360 313 € 19 159 555 € 18 700 082 € 18 845 125 € 18 254 896 € 17 726 399 € 17 416 924 € 17 846 929 €
Net income 286 115 € 329 709 € 328 938 € 347 299 € 278 721 € 306 790 € 115 637 € 266 207 € 369 554 € 420 320 € 102 733 €
EBITDA 564 379 € 676 256 € 637 799 € 678 203 € 708 154 € 509 286 € 284 149 € 427 357 € 554 394 € 597 352 € 273 655 €
Net margin 1.4% 1.6% 1.7% 1.8% 1.5% 1.6% 0.6% 1.5% 2.1% 2.4% 0.6%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION DU PERCHE achieves revenue of 20.4 M€. Revenue is growing positively over 11 years (CAGR: +1.4%). Vs 2023: +0%. After deducting consumption (16.5 M€), gross margin stands at 3.9 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 564 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 286 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

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

20 432 823 €

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

3 908 128 €

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

564 379 €

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

350 620 €

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

286 115 €

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

2.8%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

52.179%

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

40.618%

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

2.427%

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

1.612

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

27.1%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DU PERCHE

Sector positioning

Debt ratio
52.18 2024
2022
2023
2024
Q1: 19.62
Med: 53.81
Q3: 119.13
Good

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION D... (52.18) 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
40.62% 2024
2022
2023
2024
Q1: 21.34%
Med: 36.4%
Q3: 49.04%
Good +8 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION D... (40.6%) 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
1.61 years 2024
2022
2023
2024
Q1: 0.71 years
Med: 1.92 years
Q3: 3.81 years
Good +6 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION D... (1.61) 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 180.10. 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 2.2x. Financial charges are adequately covered by operations.

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

180.102

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

2.235

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DU PERCHE

Sector positioning

Liquidity ratio
180.1 2024
2022
2023
2024
Q1: 115.06
Med: 147.03
Q3: 190.08
Good

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (180.10) 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
2.23x 2024
2022
2023
2024
Q1: 1.05x
Med: 3.92x
Q3: 9.05x
Average

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION D... (2.2x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2014-2024, WCR increased by +37%, requiring additional financing.

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

1 402 100 €

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

17 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

25 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

25 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DU PERCHE

Positioning of SOCIETE DE DISTRIBUTION DU PERCHE in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOCIETE DE DISTRIBUTION DU PERCHE is estimated at 3 076 891 € (range 1 381 637€ - 6 182 973€). With an EBITDA of 564 379€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 2024
551 transactions
1381k€ 3076k€ 6182k€
3 076 891 € Range: 1 381 637€ - 6 182 973€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
564 379 € × 4.7x
Estimation 2 668 346 €
929 949€ - 5 683 575€
Revenue Multiple 30%
20 432 823 € × 0.23x
Estimation 4 697 849 €
2 554 263€ - 8 627 829€
Net Income Multiple 20%
286 115 € × 5.8x
Estimation 1 666 817 €
751 921€ - 3 764 187€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 PERCHE with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION DU PERCHE

What is the revenue of SOCIETE DE DISTRIBUTION DU PERCHE ?

The revenue of SOCIETE DE DISTRIBUTION DU PERCHE in 2024 is 20.4 M€.

Is SOCIETE DE DISTRIBUTION DU PERCHE profitable?

Yes, SOCIETE DE DISTRIBUTION DU PERCHE generated a net profit of 286 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION DU PERCHE ?

The headquarters of SOCIETE DE DISTRIBUTION DU PERCHE is located in MORTAGNE-AU-PERCHE (61400), in the department Orne.

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

The tax return of SOCIETE DE DISTRIBUTION DU PERCHE 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 PERCHE operate?

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