SIREN : 321131682
SOCIETE SCOD is a French company founded 45 years ago, specialized in the sector Hypermarchés. Based in LES SABLES D'OLONNE (85100), this company of category ETI shows in 2018 a revenue of 38.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2018 | 2017 | 2015 | 2014 |
|---|---|---|---|---|
| Revenue | 38 478 761 € | 36 527 610 € | 35 723 481 € | 36 337 239 € |
| Net income | 390 945 € | 250 804 € | 375 505 € | 291 208 € |
| EBITDA | 975 321 € | 676 980 € | 727 223 € | 709 106 € |
| Net margin | 1.0% | 0.7% | 1.1% | 0.8% |
In 2018, SOCIETE SCOD achieves revenue of 38.5 M€. Revenue is growing positively over 4 years (CAGR: +1.4%). Vs 2017: +5%. After deducting consumption (29.1 M€), gross margin stands at 9.4 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 975 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 391 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
38 478 761 €
9 403 320 €
975 321 €
509 309 €
390 945 €
2.5%
The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
66.815%
32.558%
2.179%
2.256
34.6%
In 2018, the debt ratio of SOCIETE SCOD (66.81) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2018, the financial autonomy of SOCIETE SCOD (32.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of SOCIETE SCOD (2.26) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 146.39. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
146.387
1.983
In 2018, the liquidity ratio of SOCIETE SCOD (146.39) 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.
In 2018, the interest coverage of SOCIETE SCOD (2.0x) 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) 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: 31 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 2.3 M€ to permanently finance.
2 297 952 €
1 j
31 j
23 j
21 j
Based on 341 transactions of similar company sales in 2018, the value of SOCIETE SCOD is estimated at 7 009 645 € (range 3 928 125€ - 12 625 302€). With an EBITDA of 975 321€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.26x (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.
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This estimate is based on the analysis of 341 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SOCIETE SCOD with other companies in the same sector:
The revenue of SOCIETE SCOD in 2018 is 38.5 M€.
Yes, SOCIETE SCOD generated a net profit of 391 k€ in 2018.
The headquarters of SOCIETE SCOD is located in LES SABLES D'OLONNE (85100), in the department Vendee.
The tax return of SOCIETE SCOD 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).
SOCIETE SCOD operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.