Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1988-05-27 (37 years)Status: ActiveBusiness sector: SupermarchésLocation: LA MURE (38350), Isere
SOLAM : revenue, balance sheet and financial ratios
SOLAM is a French company
founded 37 years ago,
specialized in the sector Supermarchés.
Based in LA MURE (38350),
this company of category PME
shows in 2024 a revenue of 34.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SOLAM achieves revenue of 34.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Slight decline of -1% vs 2023. After deducting consumption (28.8 M€), gross margin stands at 5.2 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 706 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
34 005 907 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
5 205 273 €
EBITDA (2024)
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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
1 276 661 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
717 421 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
706 088 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
3.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
53.712%
Financial autonomy (2024)
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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
40.352%
Cash flow / Revenue (2024)
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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
3.677%
Repayment capacity (2024)
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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
0.949
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Debt ratio
495.126
365.183
268.726
205.952
67.201
44.733
53.712
Financial autonomy
13.37
16.887
21.863
24.902
38.937
43.031
40.352
Repayment capacity
4.305
3.61
3.191
None
1.142
0.64
0.949
Cash flow / Revenue
4.981%
5.068%
4.651%
None%
4.381%
5.529%
3.677%
Sector positioning
Debt ratio
53.712024
2022
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Average
In 2024, the debt ratio of SOLAM (53.71) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
40.35%2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Good
In 2024, the financial autonomy of SOLAM (40.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.95 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Average
In 2024, the repayment capacity of SOLAM (0.95) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 169.94. 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 2.6x. Financial charges are adequately covered by operations.
Liquidity ratio (2024)
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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
169.943
Interest coverage (2024)
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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
2.619
Liquidity indicators evolution SOLAM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2022
2023
2024
Liquidity ratio
135.762
154.669
176.058
182.299
167.72
165.831
169.943
Interest coverage
11.945
9.314
9.326
None
1.688
1.022
2.619
Sector positioning
Liquidity ratio
169.942024
2022
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Good
In 2024, the liquidity ratio of SOLAM (169.94) 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
2.62x2024
2022
2023
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Good
In 2024, the interest coverage of SOLAM (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 18 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 841 k€ to permanently finance.
Operating WCR (2024)
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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
841 306 €
Customer credit (2024)
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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)
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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
18 j
Inventory turnover (2024)
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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)
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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
9 j
WCR and payment terms evolution SOLAM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Operating WCR
969 483 €
697 454 €
767 252 €
0 €
806 127 €
860 733 €
841 306 €
Inventory turnover (days)
15
13
13
0
11
10
10
Customer payment term (days)
1
1
1
0
1
1
1
Supplier payment term (days)
20
18
11
0
19
22
18
Positioning of SOLAM in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of SOLAM is estimated at
6 186 232 €
(range 2 698 228€ - 12 593 923€).
With an EBITDA of 1 276 661€, 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 value2024
551 transactions
2698k€6186k€12593k€
6 186 232 €Range: 2 698 228€ - 12 593 923€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
1 276 661 €×4.7x
Estimation6 035 969 €
2 103 604€ - 12 856 606€
Revenue Multiple30%
34 005 907 €×0.23x
Estimation7 818 528 €
4 251 005€ - 14 359 110€
Net Income Multiple20%
706 088 €×5.8x
Estimation4 113 448 €
1 855 625€ - 9 289 436€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SOLAM with other companies in the same sector:
Yes, SOLAM generated a net profit of 706 k€ in 2024.
Where is the headquarters of SOLAM ?
The headquarters of SOLAM is located in LA MURE (38350), in the department Isere.
Where to find the tax return of SOLAM ?
The tax return of SOLAM 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 SOLAM operate?
SOLAM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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