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

SOCIETE DE DISTRIBUTION MODERNE is a French company founded 25 years ago, specialized in the sector Supermarchés. Based in SAINTE MAURE DE TOURAINE (37800), this company of category PME shows in 2022 a revenue of 44.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SOCIETE DE DISTRIBUTION MODERNE (SIREN 433884871)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 44 797 641 € 40 541 319 € 37 798 505 € 38 160 668 € 37 186 015 € 35 153 316 € 34 323 580 € 33 649 791 € 32 774 540 €
Net income 1 179 788 € 1 254 111 € 1 062 405 € 870 902 € 869 855 € 865 235 € 804 603 € 821 586 € 589 575 €
EBITDA 1 722 336 € 1 778 410 € 1 518 424 € 1 381 137 € 1 396 644 € 1 542 875 € 1 423 161 € 1 410 029 € 1 076 789 €
Net margin 2.6% 3.1% 2.8% 2.3% 2.3% 2.5% 2.3% 2.4% 1.8%

Revenue and income statement

In 2022, SOCIETE DE DISTRIBUTION MODERNE achieves revenue of 44.8 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Vs 2021, growth of +10% (40.5 M€ -> 44.8 M€). After deducting consumption (36.8 M€), gross margin stands at 8.0 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

44 797 641 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 981 098 €

EBITDA (2022) ?
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

1 722 336 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 677 453 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 179 788 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.086%

Financial autonomy (2022) ?
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

50.374%

Cash flow / Revenue (2022) ?
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

2.746%

Repayment capacity (2022) ?
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

2.092

Asset age ratio (2022) ?
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

12.5%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION MODERNE

Sector positioning

Debt ratio
44.09 2022
2020
2021
2022
Q1: 1.37
Med: 38.52
Q3: 121.81
Average +17 pts over 3 years

In 2022, the debt ratio of SOCIETE DE DISTRIBUTION M... (44.09) 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
50.37% 2022
2020
2021
2022
Q1: 13.54%
Med: 30.88%
Q3: 47.0%
Excellent

In 2022, the financial autonomy of SOCIETE DE DISTRIBUTION M... (50.4%) 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
2.09 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 1.26 years
Q3: 3.5 years
Average +17 pts over 3 years

In 2022, the repayment capacity of SOCIETE DE DISTRIBUTION M... (2.09) 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 275.81. 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 (2022) ?
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

275.814

Interest coverage (2022) ?
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

2.239

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION MODERNE

Sector positioning

Liquidity ratio
275.81 2022
2020
2021
2022
Q1: 108.23
Med: 143.14
Q3: 198.17
Excellent

In 2022, the liquidity ratio of SOCIETE DE DISTRIBUTION M... (275.81) 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
2.24x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.12x
Q3: 3.8x
Good +11 pts over 3 years

In 2022, the interest coverage of SOCIETE DE DISTRIBUTION M... (2.2x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2014-2022, WCR increased by +78%, requiring additional financing.

Operating WCR (2022) ?
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

2 234 506 €

Customer credit (2022) ?
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 (2022) ?
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

18 j

Inventory turnover (2022) ?
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

19 j

WCR in days of revenue (2022) ?
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

18 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION MODERNE

Positioning of SOCIETE DE DISTRIBUTION MODERNE in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 265 transactions of similar company sales in 2022, the value of SOCIETE DE DISTRIBUTION MODERNE is estimated at 10 231 763 € (range 5 560 163€ - 18 175 029€). With an EBITDA of 1 722 336€, the sector multiple of 5.8x is applied. The price/revenue ratio is 0.25x (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 2022
265 transactions
5560k€ 10231k€ 18175k€
10 231 763 € Range: 5 560 163€ - 18 175 029€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 722 336 € × 5.8x
Estimation 10 012 225 €
5 384 699€ - 17 770 321€
Revenue Multiple 30%
44 797 641 € × 0.25x
Estimation 11 045 449 €
7 043 389€ - 16 934 858€
Net Income Multiple 20%
1 179 788 € × 8.1x
Estimation 9 560 081 €
3 773 989€ - 21 047 061€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 265 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 MODERNE with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION MODERNE

What is the revenue of SOCIETE DE DISTRIBUTION MODERNE ?

The revenue of SOCIETE DE DISTRIBUTION MODERNE in 2022 is 44.8 M€.

Is SOCIETE DE DISTRIBUTION MODERNE profitable?

Yes, SOCIETE DE DISTRIBUTION MODERNE generated a net profit of 1.2 M€ in 2022.

Where is the headquarters of SOCIETE DE DISTRIBUTION MODERNE ?

The headquarters of SOCIETE DE DISTRIBUTION MODERNE is located in SAINTE MAURE DE TOURAINE (37800), in the department Indre-et-Loire.

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

The tax return of SOCIETE DE DISTRIBUTION MODERNE 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 MODERNE operate?

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