SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS is a French company founded 38 years ago, specialized in the sector Supermarchés. Based in MAMOUDZOU (97600), this company of category ETI shows in 2024 a revenue of 216.4 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 FRANCO MAHORAISE SAS (SIREN 099382913)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 216 397 070 € 208 855 506 € 185 957 372 € 168 132 056 € 135 533 119 € 123 289 061 € 128 522 518 € 128 835 718 € 127 043 734 €
Net income 7 073 746 € 8 225 044 € 5 747 130 € 5 256 876 € 3 759 632 € 3 591 256 € 5 103 089 € 6 413 336 € 7 835 354 €
EBITDA 13 806 850 € 13 456 680 € 9 039 559 € 8 873 392 € -19 426 771 € -16 713 083 € -1 529 805 € 2 455 552 € 4 233 671 €
Net margin 3.3% 3.9% 3.1% 3.1% 2.8% 2.9% 4.0% 5.0% 6.2%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS achieves revenue of 216.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2023: +4%. After deducting consumption (164.7 M€), gross margin stands at 51.7 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 13.8 M€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.1 M€, i.e. 3.3% 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

216 397 070 €

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

51 724 703 €

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

13 806 850 €

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

10 292 584 €

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

7 073 746 €

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

6.4%

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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 3%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% 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

2.736%

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

52.055%

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

4.575%

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

0.173

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

42.0%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS

Sector positioning

Debt ratio
2.74 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good -6 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION F... (2.74) 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
52.05% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Excellent

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION F... (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
0.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Good -13 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION F... (0.17) 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 165.46. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

165.461

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

0.88

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS

Sector positioning

Liquidity ratio
165.46 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Good -9 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION F... (165.46) 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
0.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.65x
Q3: 7.04x
Average -7 pts over 3 years

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION F... (0.9x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 94 days of revenue, i.e. 56.6 M€ to permanently finance. Over 2016-2024, WCR increased by +149%, 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

56 551 046 €

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

7 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

83 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

93 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

94 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS

Positioning of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS is estimated at 55 806 817 € (range 23 208 452€ - 115 545 941€). With an EBITDA of 13 806 850€, 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
23208k€ 55806k€ 115545k€
55 806 817 € Range: 23 208 452€ - 115 545 941€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 806 850 € × 4.7x
Estimation 65 277 871 €
22 750 082€ - 139 041 793€
Revenue Multiple 30%
216 397 070 € × 0.23x
Estimation 49 753 315 €
27 051 333€ - 91 374 399€
Net Income Multiple 20%
7 073 746 € × 5.8x
Estimation 41 209 437 €
18 590 059€ - 93 063 628€

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 (Supermarchés)

Compare SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS

What is the revenue of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS ?

The revenue of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS in 2024 is 216.4 M€.

Is SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS profitable?

Yes, SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS generated a net profit of 7.1 M€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS ?

The headquarters of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS is located in MAMOUDZOU (97600), in the department Mayotte.

Where to find the tax return of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS ?

The tax return of SOCIETE DE DISTRIBUTION FRANCO MAHORAISE SAS 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 FRANCO MAHORAISE SAS operate?

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