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

SOCIETE DE DISTRIBUTION MONTGUYONNAISE is a French company founded 47 years ago, specialized in the sector Supermarchés. Based in MONTGUYON (17270), this company of category PME shows in 2024 a revenue of 24.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE DE DISTRIBUTION MONTGUYONNAISE (SIREN 316920131)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 24 444 988 € 24 460 246 € 23 039 296 € 21 896 878 € 20 171 072 € 19 856 772 € 18 859 478 € 18 459 399 €
Net income 228 406 € 301 989 € 335 168 € 370 207 € 313 165 € 205 070 € -44 272 € -9 324 €
EBITDA 352 649 € 521 533 € 608 994 € 743 222 € 543 832 € 533 456 € 37 413 € 120 846 €
Net margin 0.9% 1.2% 1.5% 1.7% 1.6% 1.0% -0.2% -0.1%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION MONTGUYONNAISE achieves revenue of 24.4 M€. Revenue is growing positively over 8 years (CAGR: +3.6%). Slight decline of -0% vs 2023. After deducting consumption (20.0 M€), gross margin stands at 4.5 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 353 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 228 k€, i.e. 0.9% 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

24 444 988 €

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

4 465 473 €

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

352 649 €

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

167 559 €

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

228 406 €

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

1.4%

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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 209%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.4% 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

209.167%

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

19.913%

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

1.433%

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

6.255

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

43.3%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION MONTGUYONNAISE

Sector positioning

Debt ratio
209.17 2024
2022
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Average +6 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION M... (209.17) 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
19.91% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Average -9 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION M... (19.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.25 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Average +16 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION M... (6.25) 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 155.76. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

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

155.759

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

11.043

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION MONTGUYONNAISE

Sector positioning

Liquidity ratio
155.76 2024
2022
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Good

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION M... (155.76) 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
11.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Excellent +19 pts over 3 years

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION M... (11.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 1.7 M€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

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

1 650 037 €

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

4 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

24 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

21 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

24 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION MONTGUYONNAISE

Positioning of SOCIETE DE DISTRIBUTION MONTGUYONNAISE 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 MONTGUYONNAISE is estimated at 2 785 868 € (range 1 327 333€ - 5 473 259€). With an EBITDA of 352 649€, 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
1327k€ 2785k€ 5473k€
2 785 868 € Range: 1 327 333€ - 5 473 259€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
352 649 € × 4.7x
Estimation 1 667 301 €
581 073€ - 3 551 349€
Revenue Multiple 30%
24 444 988 € × 0.23x
Estimation 5 620 313 €
3 055 815€ - 10 321 979€
Net Income Multiple 20%
228 406 € × 5.8x
Estimation 1 330 622 €
600 259€ - 3 004 955€

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 MONTGUYONNAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION MONTGUYONNAISE

What is the revenue of SOCIETE DE DISTRIBUTION MONTGUYONNAISE ?

The revenue of SOCIETE DE DISTRIBUTION MONTGUYONNAISE in 2024 is 24.4 M€.

Is SOCIETE DE DISTRIBUTION MONTGUYONNAISE profitable?

Yes, SOCIETE DE DISTRIBUTION MONTGUYONNAISE generated a net profit of 228 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION MONTGUYONNAISE ?

The headquarters of SOCIETE DE DISTRIBUTION MONTGUYONNAISE is located in MONTGUYON (17270), in the department Charente-Maritime.

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

The tax return of SOCIETE DE DISTRIBUTION MONTGUYONNAISE 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 MONTGUYONNAISE operate?

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