SIREN : 321579492
TREGORDIS is a French company founded 45 years ago, specialized in the sector Hypermarchés. Based in LAMBALLE-ARMOR (22400), this company of category ETI shows in 2024 a revenue of 90.5 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 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 90 526 040 € | 82 388 078 € | 73 246 695 € | 65 868 935 € | 67 750 683 € | 63 853 157 € | 59 453 917 € | 56 786 549 € | 55 664 238 € | 56 197 850 € | 55 808 673 € |
| Net income | 2 400 309 € | 1 997 437 € | 1 739 702 € | 1 660 915 € | 1 047 374 € | 745 311 € | 877 096 € | 874 370 € | 969 992 € | 1 081 628 € | 1 013 481 € |
| EBITDA | 3 752 810 € | 3 373 603 € | 3 545 001 € | 3 044 993 € | 2 639 113 € | 1 860 655 € | 2 275 526 € | 1 902 422 € | 2 068 246 € | 2 457 099 € | 2 625 697 € |
| Net margin | 2.7% | 2.4% | 2.4% | 2.5% | 1.5% | 1.2% | 1.5% | 1.5% | 1.7% | 1.9% | 1.8% |
In 2024, TREGORDIS achieves revenue of 90.5 M€. Revenue is growing positively over 11 years (CAGR: +5.0%). Vs 2023: +10%. After deducting consumption (71.4 M€), gross margin stands at 19.1 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.8 M€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.4 M€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
90 526 040 €
19 132 521 €
3 752 810 €
2 890 994 €
2 400 309 €
4.1%
The debt ratio (= Financial debt / Equity x 100) stands at 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
116.544%
32.742%
3.1%
3.958
31.3%
In 2024, the debt ratio of TREGORDIS (116.54) 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 2024, the financial autonomy of TREGORDIS (32.7%) 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 2024, the repayment capacity of TREGORDIS (3.96) 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 159.74. 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 8.8x. Operating income very largely covers interest expenses: high safety margin.
159.743
8.784
In 2024, the liquidity ratio of TREGORDIS (159.74) 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.
In 2024, the interest coverage of TREGORDIS (8.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 1.0 M€ to permanently finance. Notable WCR improvement over the period (-36%), freeing up cash.
1 015 702 €
1 j
20 j
21 j
4 j
Based on 551 transactions of similar company sales in 2024, the value of TREGORDIS is estimated at 17 912 245 € (range 7 748 384€ - 36 679 592€). With an EBITDA of 3 752 810€, 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 TREGORDIS with other companies in the same sector:
The revenue of TREGORDIS in 2024 is 90.5 M€.
Yes, TREGORDIS generated a net profit of 2.4 M€ in 2024.
The headquarters of TREGORDIS is located in LAMBALLE-ARMOR (22400), in the department Cotes-d'Armor.
The tax return of TREGORDIS 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).
TREGORDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.