SODIGEMA : revenue, balance sheet and financial ratios

SODIGEMA is a French company founded 49 years ago, specialized in the sector Supermarchés. Based in ROSNY-SOUS-BOIS (93110), this company of category ETI shows in 2023 a revenue of 15.6 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 - SODIGEMA (SIREN 311146435)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 604 860 € 23 668 051 € 23 627 868 € 26 494 741 € 23 379 743 € 21 837 364 € 21 408 735 € 19 624 144 €
Net income 1 896 295 € 829 593 € 1 006 902 € 1 083 904 € 725 458 € 493 280 € 247 615 € 22 849 €
EBITDA -341 247 € 1 311 339 € 1 611 388 € 2 014 545 € 1 486 139 € 1 055 832 € 939 628 € 558 279 €
Net margin 12.2% 3.5% 4.3% 4.1% 3.1% 2.3% 1.2% 0.1%

Revenue and income statement

En 2023, SODIGEMA alcanza unos ingresos de 15.6 M€. La actividad permanece estable durante el período (TCAC: -3.2%). Caída significativa de -34% vs 2022. Tras deducir el consumo (11.7 M€), el margen bruto se sitúa en 3.9 M€, es decir, una tasa del 25%. El EBITDA alcanza -341 k€, representando el -2.2% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-34%), el EBITDA varía en -126%, reduciendo el margen en 7.7 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto asciende a 1.9 M€, es decir, el 12.2% de los ingresos.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 604 860 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 920 677 €

EBITDA (2023) ?
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

-341 247 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 231 416 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 896 295 €

EBITDA margin (2023) ?
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%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 5%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 61%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.632%

Financial autonomy (2023) ?
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

61.06%

Cash flow / Revenue (2023) ?
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

-6.819%

Repayment capacity (2023) ?
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

-0.228

Asset age ratio (2023) ?
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

27.2%

Solvency indicators evolution
SODIGEMA

Sector positioning

Ratio de endeudamiento
4.63 2023
2021
2022
2023
Q1: 1.68
Med: 39.2
Q3: 112.83
Bueno -14 pts over 3 years

En 2023, el ratio de endeudamiento de SODIGEMA (4.63) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
61.06% 2023
2021
2022
2023
Q1: 14.25%
Med: 30.96%
Q3: 46.43%
Excelente +6 pts over 3 years

En 2023, el autonomía financiera de SODIGEMA (61.1%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-0.23 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 1.06 ans
Q3: 3.1 ans
Excelente -27 pts over 3 years

En 2023, el capacidad de reembolso de SODIGEMA (-0.2 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 197.16. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2023) ?
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

197.16

Interest coverage (2023) ?
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

-5.89

Liquidity indicators evolution
SODIGEMA

Sector positioning

Ratio de liquidez
197.16 2023
2021
2022
2023
Q1: 109.19
Med: 142.79
Q3: 196.22
Excelente +5 pts over 3 years

En 2023, el ratio de liquidez de SODIGEMA (197.16) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-5.89x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Average -19 pts over 3 years

En 2023, el cobertura de intereses de SODIGEMA (-5.9x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 3 días. Plazo proveedores: 49 días. Excelente situación: los proveedores financian 46 días del ciclo operativo. La rotación de existencias es de 23 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 53 días de ingresos. En 2016-2023, el FM aumentó en +55%.

Operating WCR (2023) ?
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

2 297 191 €

Customer credit (2023) ?
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

3 j

Supplier credit (2023) ?
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

49 j

Inventory turnover (2023) ?
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

23 j

WCR in days of revenue (2023) ?
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

53 j

WCR and payment terms evolution
SODIGEMA

Positioning of SODIGEMA in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of SODIGEMA is estimated at 8 875 657 € (range 3 831 942€ - 15 833 554€). The price/revenue ratio is 0.33x (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 2023
357 transactions
3831k€ 8875k€ 15833k€
8 875 657 € Range: 3 831 942€ - 15 833 554€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
15 604 860 € × 0.33x
Estimation 5 127 606 €
3 074 319€ - 8 256 751€
Net Income Multiple 20%
1 896 295 € × 7.6x
Estimation 14 497 734 €
4 968 376€ - 27 198 761€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 SODIGEMA with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SODIGEMA

What is the revenue of SODIGEMA ?

The revenue of SODIGEMA in 2023 is 15.6 M€.

Is SODIGEMA profitable?

Yes, SODIGEMA generated a net profit of 1.9 M€ in 2023.

Where is the headquarters of SODIGEMA ?

The headquarters of SODIGEMA is located in ROSNY-SOUS-BOIS (93110), in the department Seine-Saint-Denis.

Where to find the tax return of SODIGEMA ?

The tax return of SODIGEMA 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 SODIGEMA operate?

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