SIREN : 392483756
SUMER is a French company founded 32 years ago, specialized in the sector Commerce d'alimentation générale. Based in LES BELLEVILLE (73440), this company of category PME shows in 2025 a revenue of 1.6 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 | 2025 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 609 867 € | 1 565 638 € | N/C | N/C | N/C | N/C | N/C |
| Net income | 57 954 € | 75 420 € | 98 488 € | 157 468 € | -52 478 € | 142 565 € | 165 937 € |
| EBITDA | 83 813 € | 106 678 € | N/C | N/C | N/C | N/C | N/C |
| Net margin | 3.6% | 4.8% | N/C | N/C | N/C | N/C | N/C |
In 2025, SUMER achieves revenue of 1.6 M€. Revenue is growing positively over 7 years (CAGR: +2.8%). Vs 2024: +3%. After deducting consumption (1.0 M€), gross margin stands at 583 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 84 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
1 609 867 €
583 308 €
83 813 €
67 960 €
57 954 €
5.2%
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 69%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
27.116%
68.943%
3.384%
1.734
0.3%
In 2025, the debt ratio of SUMER (27.12) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of SUMER (68.9%) 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 2025, the repayment capacity of SUMER (1.73) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 445.38. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
445.382
0.886
In 2025, the liquidity ratio of SUMER (445.38) 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 2025, the interest coverage of SUMER (0.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 145 k€ to permanently finance.
145 001 €
0 j
13 j
11 j
32 j
Based on 270 transactions of similar company sales in 2025, the value of SUMER is estimated at 419 925 € (range 198 354€ - 749 459€). With an EBITDA of 83 813€, the sector multiple of 4.5x is applied. 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.
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This estimate is based on the analysis of 270 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 SUMER with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of SUMER in 2025 is 1.6 M€.
Yes, SUMER generated a net profit of 58 k€ in 2025.
The headquarters of SUMER is located in LES BELLEVILLE (73440), in the department Savoie.
The tax return of SUMER 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).
SUMER operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.