SOCIETE DE GESTION DES ACTIVITES RETAIL : revenue, balance sheet and financial ratios

SOCIETE DE GESTION DES ACTIVITES RETAIL is a French company now closed founded 29 years ago, formerly specialized in the sector Cafétérias et autres libres-services. Based in SAINT-OUEN-SUR-SEINE (93400), this company of category GE shows in 2024 a revenue of 4.6 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 GESTION DES ACTIVITES RETAIL (SIREN 410662266)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 555 737 € 4 545 905 € 4 109 994 € 3 452 555 € 4 520 289 € 21 478 505 € 22 656 120 € 24 391 279 € 24 520 763 €
Net income -1 034 373 € -453 154 € 6 973 € -128 750 € -651 375 € 364 135 € 724 835 € 339 546 € 127 014 €
EBITDA -549 976 € -429 607 € 148 747 € -21 883 € -192 676 € 1 777 763 € 1 838 147 € 1 414 883 € 1 146 567 €
Net margin -22.7% -10.0% 0.2% -3.7% -14.4% 1.7% 3.2% 1.4% 0.5%

Revenue and income statement

In 2024, SOCIETE DE GESTION DES ACTIVITES RETAIL achieves revenue of 4.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -19.0%). Vs 2023: +0%. After deducting consumption (1.7 M€), gross margin stands at 2.8 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -550 k€, representing -12.1% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -28%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.0 M€ (-22.7% of revenue), which will impact equity.

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

4 555 737 €

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

2 822 273 €

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

-549 976 €

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

-892 456 €

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

-1 034 373 €

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

-12.1%

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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 0%. 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 -96%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

-95.88%

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

-17.505%

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

0.0

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

7.8%

Solvency indicators evolution
SOCIETE DE GESTION DES ACTIVITES RETAIL

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -4.98
Med: 7.76
Q3: 65.82
Good -14 pts over 3 years

In 2024, the debt ratio of SOCIETE DE GESTION DES AC... (0.00) 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
-95.88% 2024
2022
2023
2024
Q1: -3.97%
Med: 19.95%
Q3: 47.78%
Watch -52 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE GESTION DES AC... (-95.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -1.7 years
Med: 0.0 years
Q3: 1.37 years
Good -6 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE GESTION DES AC... (0.00) 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 53.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

53.738

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

-2.861

Liquidity indicators evolution
SOCIETE DE GESTION DES ACTIVITES RETAIL

Sector positioning

Liquidity ratio
53.74 2024
2022
2023
2024
Q1: 70.16
Med: 125.38
Q3: 186.07
Watch -51 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE GESTION DES AC... (53.74) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.86x 2024
2022
2023
2024
Q1: -0.15x
Med: 0.0x
Q3: 2.38x
Watch -25 pts over 3 years

In 2024, the interest coverage of SOCIETE DE GESTION DES AC... (-2.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 131 days. Excellent situation: suppliers finance 129 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 367 k€ to permanently finance. Notable WCR improvement over the period (-94%), 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

367 466 €

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

2 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

131 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

10 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

29 j

WCR and payment terms evolution
SOCIETE DE GESTION DES ACTIVITES RETAIL

Positioning of SOCIETE DE GESTION DES ACTIVITES RETAIL in its sector

Comparison with sector Cafétérias et autres libres-services

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SOCIETE DE GESTION DES ACTIVITES RETAIL is estimated at 2 596 012 € (range 1 508 070€ - 3 822 387€). The price/revenue ratio is 0.57x (in line with sector norms). 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
698 transactions
1508k€ 2596k€ 3822k€
2 596 012 € Range: 1 508 070€ - 3 822 387€
NAF 5 année 2024

Valuation method used

Revenue Multiple
4 555 737 € × 0.57x = 2 596 013 €
Range: 1 508 071€ - 3 822 387€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Cafétérias et autres libres-services)

Compare SOCIETE DE GESTION DES ACTIVITES RETAIL with other companies in the same sector:

Voir toutes les statistiques du secteur Cafétérias et autres libres-services

Frequently asked questions about SOCIETE DE GESTION DES ACTIVITES RETAIL

What is the revenue of SOCIETE DE GESTION DES ACTIVITES RETAIL ?

The revenue of SOCIETE DE GESTION DES ACTIVITES RETAIL in 2024 is 4.6 M€.

Is SOCIETE DE GESTION DES ACTIVITES RETAIL profitable?

SOCIETE DE GESTION DES ACTIVITES RETAIL recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE GESTION DES ACTIVITES RETAIL ?

The headquarters of SOCIETE DE GESTION DES ACTIVITES RETAIL is located in SAINT-OUEN-SUR-SEINE (93400), in the department Seine-Saint-Denis.

Where to find the tax return of SOCIETE DE GESTION DES ACTIVITES RETAIL ?

The tax return of SOCIETE DE GESTION DES ACTIVITES RETAIL 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 GESTION DES ACTIVITES RETAIL operate?

SOCIETE DE GESTION DES ACTIVITES RETAIL operates in the sector Cafétérias et autres libres-services (NAF code 56.10B). See the 'Sector positioning' section above to compare the company with its competitors.