SOCIETE DU GRAND BAZAR : revenue, balance sheet and financial ratios

SOCIETE DU GRAND BAZAR is a French company founded 72 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in AVRANCHES (50300), this company of category PME shows in 2024 a revenue of 2.3 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 DU GRAND BAZAR (SIREN 405450206)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 322 444 € 2 328 141 € 2 174 093 € 1 753 595 € 2 378 015 € 2 748 540 € 1 351 003 € 1 509 358 €
Net income -24 880 € 60 628 € 103 907 € -17 718 € 11 261 € 5 971 € 122 772 € 113 016 €
EBITDA 68 899 € 131 097 € 135 957 € 47 735 € 37 909 € 3 579 € 123 942 € 149 156 €
Net margin -1.1% 2.6% 4.8% -1.0% 0.5% 0.2% 9.1% 7.5%

Revenue and income statement

In 2024, SOCIETE DU GRAND BAZAR achieves revenue of 2.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Slight decline of -0% vs 2023. After deducting consumption (1.4 M€), gross margin stands at 896 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -47%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -25 k€ (-1.1% 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

2 322 444 €

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

895 642 €

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

68 899 €

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

-35 698 €

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

-24 880 €

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

3.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 298%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.7% 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

297.91%

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

22.239%

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

2.687%

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

17.389

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

51.0%

Solvency indicators evolution
SOCIETE DU GRAND BAZAR

Sector positioning

Debt ratio
297.91 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Watch

In 2024, the debt ratio of SOCIETE DU GRAND BAZAR (297.91) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
22.24% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average

In 2024, the financial autonomy of SOCIETE DU GRAND BAZAR (22.2%) 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
17.39 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Watch

In 2024, the repayment capacity of SOCIETE DU GRAND BAZAR (17.39) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 325.32. 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 21.2x. 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

325.318

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

21.156

Liquidity indicators evolution
SOCIETE DU GRAND BAZAR

Sector positioning

Liquidity ratio
325.32 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good +6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DU GRAND BAZAR (325.32) 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
21.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Excellent

In 2024, the interest coverage of SOCIETE DU GRAND BAZAR (21.2x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 480 k€ to permanently finance. Over 2016-2024, WCR increased by +267%, 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

479 747 €

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

21 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

87 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

74 j

WCR and payment terms evolution
SOCIETE DU GRAND BAZAR

Positioning of SOCIETE DU GRAND BAZAR in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SOCIETE DU GRAND BAZAR is estimated at 251 867 € (range 149 358€ - 539 439€). With an EBITDA of 68 899€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
149k€ 251k€ 539k€
251 867 € Range: 149 358€ - 539 439€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
68 899 € × 2.0x
Estimation 139 448 €
58 088€ - 349 295€
Revenue Multiple 30%
2 322 444 € × 0.19x
Estimation 439 233 €
301 475€ - 856 347€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SOCIETE DU GRAND BAZAR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SOCIETE DU GRAND BAZAR

What is the revenue of SOCIETE DU GRAND BAZAR ?

The revenue of SOCIETE DU GRAND BAZAR in 2024 is 2.3 M€.

Is SOCIETE DU GRAND BAZAR profitable?

SOCIETE DU GRAND BAZAR recorded a net loss in 2024.

Where is the headquarters of SOCIETE DU GRAND BAZAR ?

The headquarters of SOCIETE DU GRAND BAZAR is located in AVRANCHES (50300), in the department Manche.

Where to find the tax return of SOCIETE DU GRAND BAZAR ?

The tax return of SOCIETE DU GRAND BAZAR 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 DU GRAND BAZAR operate?

SOCIETE DU GRAND BAZAR operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.