SUPER CENTRALE D'ACHAT NUMERIQUE : revenue, balance sheet and financial ratios

SUPER CENTRALE D'ACHAT NUMERIQUE is a French company founded 22 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in LIEUSAINT (77127), this company of category PME shows in 2024 a revenue of 52.7 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

Financial history - SUPER CENTRALE D'ACHAT NUMERIQUE (SIREN 451421218)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 52 677 675 € 57 205 092 € 65 672 848 € 54 412 637 € 41 866 535 € 50 582 569 € 47 132 445 € 46 958 935 € 43 595 378 €
Net income 183 780 € 278 371 € 581 320 € 441 503 € 234 802 € 189 884 € 320 599 € 223 162 € 195 810 €
EBITDA 106 693 € 198 474 € 555 413 € 434 784 € 164 875 € 91 085 € 241 973 € 236 535 € 294 942 €
Net margin 0.3% 0.5% 0.9% 0.8% 0.6% 0.4% 0.7% 0.5% 0.4%

Revenue and income statement

In 2024, SUPER CENTRALE D'ACHAT NUMERIQUE achieves revenue of 52.7 M€. Revenue is growing positively over 9 years (CAGR: +2.4%). Slight decline of -8% vs 2023. After deducting consumption (50.4 M€), gross margin stands at 2.2 M€, i.e. a rate of 4%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 107 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 184 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

52 677 675 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 230 752 €

EBITDA (2024) ?
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

106 693 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

145 841 €

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

183 780 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 573%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

572.752%

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

7.371%

Cash flow / Revenue (2024) ?
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

0.274%

Repayment capacity (2024) ?
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

25.14

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

12.9%

Solvency indicators evolution
SUPER CENTRALE D'ACHAT NUMERIQUE

Sector positioning

Debt ratio
572.75 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Watch

In 2024, the debt ratio of SUPER CENTRALE D'ACHAT NU... (572.75) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.37% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Watch

In 2024, the financial autonomy of SUPER CENTRALE D'ACHAT NU... (7.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
25.14 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Watch

In 2024, the repayment capacity of SUPER CENTRALE D'ACHAT NU... (25.14) 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 198.28. 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 243.4x. Operating income very largely covers interest expenses: high safety margin.

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

198.277

Interest coverage (2024) ?
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

243.362

Liquidity indicators evolution
SUPER CENTRALE D'ACHAT NUMERIQUE

Sector positioning

Liquidity ratio
198.28 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Good

In 2024, the liquidity ratio of SUPER CENTRALE D'ACHAT NU... (198.28) 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
243.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Excellent

In 2024, the interest coverage of SUPER CENTRALE D'ACHAT NU... (243.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 6.2 M€ to permanently finance.

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

6 229 662 €

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

21 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

22 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

19 j

WCR in days of revenue (2024) ?
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

43 j

WCR and payment terms evolution
SUPER CENTRALE D'ACHAT NUMERIQUE

Positioning of SUPER CENTRALE D'ACHAT NUMERIQUE in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SUPER CENTRALE D'ACHAT NUMERIQUE is estimated at 5 208 439 € (range 2 896 467€ - 12 623 413€). With an EBITDA of 106 693€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
85 tx
2896k€ 5208k€ 12623k€
5 208 439 € Range: 2 896 467€ - 12 623 413€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
106 693 € × 1.0x
Estimation 105 013 €
57 649€ - 465 417€
Revenue Multiple 30%
52 677 675 € × 0.32x
Estimation 17 018 218 €
9 478 597€ - 40 439 820€
Net Income Multiple 20%
183 780 € × 1.4x
Estimation 252 341 €
120 322€ - 1 293 797€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare SUPER CENTRALE D'ACHAT NUMERIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about SUPER CENTRALE D'ACHAT NUMERIQUE

What is the revenue of SUPER CENTRALE D'ACHAT NUMERIQUE ?

The revenue of SUPER CENTRALE D'ACHAT NUMERIQUE in 2024 is 52.7 M€.

Is SUPER CENTRALE D'ACHAT NUMERIQUE profitable?

Yes, SUPER CENTRALE D'ACHAT NUMERIQUE generated a net profit of 184 k€ in 2024.

Where is the headquarters of SUPER CENTRALE D'ACHAT NUMERIQUE ?

The headquarters of SUPER CENTRALE D'ACHAT NUMERIQUE is located in LIEUSAINT (77127), in the department Seine-et-Marne.

Where to find the tax return of SUPER CENTRALE D'ACHAT NUMERIQUE ?

The tax return of SUPER CENTRALE D'ACHAT NUMERIQUE 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 SUPER CENTRALE D'ACHAT NUMERIQUE operate?

SUPER CENTRALE D'ACHAT NUMERIQUE operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.