SIREN : 817863889
SUPA is a French company founded 10 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in AUBAGNE (13400), this company of category PME shows in 2023 a revenue of 425 k€. 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
| Indicator | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 425 014 € | 476 263 € | 521 691 € | 688 246 € | 677 512 € | 641 957 € | 489 899 € |
| Net income | 10 434 € | 62 233 € | 29 885 € | 8 145 € | -8 177 € | -26 376 € | -458 € |
| EBITDA | 31 664 € | 74 303 € | 26 949 € | 41 107 € | 19 355 € | 5 790 € | 25 472 € |
| Net margin | 2.5% | 13.1% | 5.7% | 1.2% | -1.2% | -4.1% | -0.1% |
In 2023, SUPA achieves revenue of 425 k€. Activity remains stable over the period (CAGR: -2.0%). Significant drop of -11% vs 2021. After deducting consumption (223 k€), gross margin stands at 202 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 7.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -57%, reducing margin by 8.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
425 014 €
202 481 €
31 664 €
11 043 €
10 434 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
137.665%
17.727%
4.316%
3.926
22.4%
In 2023, the debt ratio of SUPA (137.66) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of SUPA (17.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of SUPA (3.93) 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 138.29. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
138.287
1.926
In 2023, the liquidity ratio of SUPA (138.29) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of SUPA (1.9x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 167 days of the operating cycle (retail model). Inventory turnover is 102 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 128 days of revenue, i.e. 151 k€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.
151 267 €
3 j
170 j
102 j
128 j
Based on 70 transactions of similar company sales
in 2023,
the value of SUPA is estimated at
112 974 €
(range 56 366€ - 220 051€).
With an EBITDA of 31 664€, the sector multiple of 3.8x is applied.
The price/revenue ratio is 0.36x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 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 SUPA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of SUPA in 2023 is 425 k€.
Yes, SUPA generated a net profit of 10 k€ in 2023.
The headquarters of SUPA is located in AUBAGNE (13400), in the department Bouches-du-Rhone.
The tax return of SUPA 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).
SUPA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.