SOPIAN : revenue, balance sheet and financial ratios

SOPIAN is a French company founded 37 years ago, specialized in the sector Supermarchés. Based in PHALSBOURG (57370), this company of category PME shows in 2018 a revenue of 9.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOPIAN (SIREN 348242967)
Indicator 2024 2023 2018 2016
Revenue N/C N/C 9 407 902 € 6 571 748 €
Net income 439 967 € 278 284 € 4 115 € 66 018 €
EBITDA N/C N/C -239 164 € 101 986 €
Net margin N/C N/C 0.0% 1.0%

Revenue and income statement

In 2024, SOPIAN generates positive net income of 440 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 66 k€ -> 440 k€.

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

439 967 €

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 188%. 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 23%. The balance between equity and debt is satisfactory.

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

188.088%

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

22.696%

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

42.5%

Solvency indicators evolution
SOPIAN

Sector positioning

Debt ratio
188.09 2024
2018
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Average

In 2024, the debt ratio of SOPIAN (188.09) 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
22.7% 2024
2018
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Average +12 pts over 3 years

In 2024, the financial autonomy of SOPIAN (22.7%) 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
10.51 years 2018
2018
Q1: 0.0 years
Med: 0.66 years
Q3: 2.9 years
Watch

In 2018, the repayment capacity of SOPIAN (10.51) 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 177.34. 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

177.342

Liquidity indicators evolution
SOPIAN

Sector positioning

Liquidity ratio
177.34 2024
2018
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Good +11 pts over 3 years

In 2024, the liquidity ratio of SOPIAN (177.34) 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
-10.0x 2018
2018
Q1: -0.43x
Med: 0.91x
Q3: 4.99x
Average

In 2018, the interest coverage of SOPIAN (-10.0x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SOPIAN

Positioning of SOPIAN in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOPIAN is estimated at 2 563 110 € (range 1 156 249€ - 5 788 294€). 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
1156k€ 2563k€ 5788k€
2 563 110 € Range: 1 156 249€ - 5 788 294€
NAF 5 année 2024

Valuation method used

Net Income Multiple
439 967 € × 5.8x = 2 563 110 €
Range: 1 156 249€ - 5 788 295€

Only this financial indicator is available for this company.

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 SOPIAN with other companies in the same sector:

Frequently asked questions about SOPIAN

What is the revenue of SOPIAN ?

The revenue of SOPIAN in 2018 is 9.4 M€.

Is SOPIAN profitable?

Yes, SOPIAN generated a net profit of 440 k€ in 2024.

Where is the headquarters of SOPIAN ?

The headquarters of SOPIAN is located in PHALSBOURG (57370), in the department Moselle.

Where to find the tax return of SOPIAN ?

The tax return of SOPIAN 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 SOPIAN operate?

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