SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER : revenue, balance sheet and financial ratios

SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER is a French company founded 27 years ago, specialized in the sector Supermarchés. Based in ROUEN (76000), this company of category PME shows in 2024 a revenue of 2.2 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 DES MAGASINS ECONOMIQUES DE ROUEN SOMER (SIREN 422309310)
Indicator 2024 2023 2022 2021 2020 2019 2015 2014
Revenue 2 220 355 € 2 180 600 € 2 239 436 € 2 326 559 € 2 496 031 € 2 077 425 € 2 596 838 € 2 455 244 €
Net income 14 707 € -67 615 € -66 357 € 13 887 € 28 462 € 39 084 € 45 067 € 22 813 €
EBITDA 49 891 € -28 893 € 6 322 € 111 177 € 119 953 € 57 389 € 47 045 € 33 843 €
Net margin 0.7% -3.1% -3.0% 0.6% 1.1% 1.9% 1.7% 0.9%

Revenue and income statement

In 2024, SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER achieves revenue of 2.2 M€. Activity remains stable over the period (CAGR: -1.0%). Vs 2023: +2%. After deducting consumption (1.7 M€), gross margin stands at 544 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 2.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.7% 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

2 220 355 €

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

543 538 €

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

49 891 €

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

14 994 €

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

14 707 €

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

2.2%

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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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.1% 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

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

53.462%

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

2.073%

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

11.9%

Solvency indicators evolution
SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Excellent

In 2024, the debt ratio of SOCIETE DES MAGASINS ECON... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
53.46% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Excellent

In 2024, the financial autonomy of SOCIETE DES MAGASINS ECON... (53.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Excellent

In 2024, the repayment capacity of SOCIETE DES MAGASINS ECON... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 168.02. 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

168.017

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

0.0

Liquidity indicators evolution
SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER

Sector positioning

Liquidity ratio
168.02 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Good +6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DES MAGASINS ECON... (168.02) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.65x
Q3: 7.04x
Average

In 2024, the interest coverage of SOCIETE DES MAGASINS ECON... (0.0x) 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: 38 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 372 k€ to permanently finance. Notable WCR improvement over the period (-51%), 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

372 243 €

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

38 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

28 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

60 j

WCR and payment terms evolution
SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER

Positioning of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER is estimated at 288 225 € (range 132 102€ - 571 176€). With an EBITDA of 49 891€, 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
132k€ 288k€ 571k€
288 225 € Range: 132 102€ - 571 176€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 891 € × 4.7x
Estimation 235 881 €
82 207€ - 502 427€
Revenue Multiple 30%
2 220 355 € × 0.23x
Estimation 510 497 €
277 562€ - 937 552€
Net Income Multiple 20%
14 707 € × 5.8x
Estimation 85 678 €
38 651€ - 193 488€

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 DES MAGASINS ECONOMIQUES DE ROUEN SOMER with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER

What is the revenue of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER ?

The revenue of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER in 2024 is 2.2 M€.

Is SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER profitable?

Yes, SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER generated a net profit of 15 k€ in 2024.

Where is the headquarters of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER ?

The headquarters of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER ?

The tax return of SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER 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 DES MAGASINS ECONOMIQUES DE ROUEN SOMER operate?

SOCIETE DES MAGASINS ECONOMIQUES DE ROUEN SOMER operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.