SIREN : 387020522
SO.SU.MAR is a French company founded 56 years ago, specialized in the sector Hypermarchés. Based in SAINT-ETIENNE-DE-FONTBELLON (07200), this company of category ETI shows in 2024 a revenue of 96.8 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 96 800 413 € | 96 739 246 € | 88 049 240 € | 84 991 435 € | 79 721 414 € | 88 231 547 € | 86 110 979 € | 1 727 080 € | 87 821 487 € |
| Net income | 3 692 514 € | 3 835 800 € | 3 976 550 € | 4 733 849 € | 3 881 033 € | 4 016 237 € | 6 774 681 € | 7 065 381 € | 4 333 393 € |
| EBITDA | 6 496 979 € | 6 281 822 € | 6 441 566 € | 6 985 705 € | 7 018 810 € | 6 933 751 € | 6 189 574 € | 1 391 229 € | 7 031 906 € |
| Net margin | 3.8% | 4.0% | 4.5% | 5.6% | 4.9% | 4.6% | 7.9% | 409.1% | 4.9% |
In 2024, SO.SU.MAR achieves revenue of 96.8 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Vs 2023: +0%. After deducting consumption (74.7 M€), gross margin stands at 22.1 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.5 M€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.7 M€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
96 800 413 €
22 087 753 €
6 496 979 €
4 806 602 €
3 692 514 €
6.7%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 75%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
9.464%
75.161%
5.826%
0.813
60.6%
In 2024, the debt ratio of SO.SU.MAR (9.46) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SO.SU.MAR (75.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of SO.SU.MAR (0.81) 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 261.06. 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 3.8x. Financial charges are adequately covered by operations.
261.055
3.773
In 2024, the liquidity ratio of SO.SU.MAR (261.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of SO.SU.MAR (3.8x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 4.8 M€ to permanently finance. Over 2015-2024, WCR increased by +291%, requiring additional financing.
4 810 981 €
3 j
31 j
24 j
18 j
Based on 551 transactions of similar company sales in 2024, the value of SO.SU.MAR is estimated at 26 337 741 € (range 10 923 717€ - 54 692 075€). With an EBITDA of 6 496 979€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SO.SU.MAR with other companies in the same sector:
The revenue of SO.SU.MAR in 2024 is 96.8 M€.
Yes, SO.SU.MAR generated a net profit of 3.7 M€ in 2024.
The headquarters of SO.SU.MAR is located in SAINT-ETIENNE-DE-FONTBELLON (07200), in the department Ardeche.
The tax return of SO.SU.MAR 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).
SO.SU.MAR operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.