ZERFFA : revenue, balance sheet and financial ratios

ZERFFA is a French company founded 8 years ago, specialized in the sector Supermarchés. Based in LE PRE-SAINT-GERVAIS (93310), this company of category PME shows in 2021 a revenue of 4.0 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 - ZERFFA (SIREN 832340806)
Indicator 2024 2023 2021 2020 2019 2018
Revenue N/C N/C 3 988 210 € N/C 3 263 639 € 2 365 327 €
Net income 41 761 € 33 678 € 84 103 € 94 256 € 68 531 € 47 970 €
EBITDA N/C N/C 104 945 € N/C 65 658 € 44 979 €
Net margin N/C N/C 2.1% N/C 2.1% 2.0%

Revenue and income statement

En 2024, ZERFFA dégage un résultat net positif de 42 k€. Le résultat net représente le bénéfice final après toutes les charges (exploitation, financières, exceptionnelles) et l'impôt sur les sociétés. Évolution sur 2018-2024 : 48 k€ -> 42 k€.

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

41 761 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

Le taux d'endettement (= Dettes financières / Capitaux propres x 100) s'élève à 164%. Situation critique : les dettes dépassent largement les fonds propres, limitant sévèrement la capacité d'emprunt et exposant l'entreprise au risque de défaut. L'autonomie financière (= Capitaux propres / Total bilan x 100) atteint 29%. L'équilibre entre fonds propres et dettes est correct.

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

164.172%

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

29.229%

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

77.0%

Solvency indicators evolution
ZERFFA

Sector positioning

Taux d'endettement
164.17 2024
2021
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Average +50 pts over 3 years

En 2024, le taux d'endettement de ZERFFA (164.17) se situe au-dessus de la médiane sectorielle. Ce ratio mesure le poids des dettes par rapport aux fonds propres. Un effort de réduction pourrait améliorer la solidité financière.

Autonomie financière
29.23% 2024
2021
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Average -26 pts over 3 years

En 2024, le autonomie financière de ZERFFA (29.2%) se situe en dessous de la médiane sectorielle. Ce ratio représente la part des fonds propres dans le financement total. Une amélioration permettrait de renforcer la position concurrentielle.

Capacité de remboursement
0.02 ans 2021
2021
Q1: 0.0 ans
Med: 1.14 ans
Q3: 3.12 ans
Bon

En 2021, le capacité de remboursement de ZERFFA (0.0 an) se situe en dessous de la médiane sectorielle. Ce ratio indique le nombre d'années nécessaires pour rembourser les dettes avec la CAF. Cette position maîtrisée témoigne d'une gestion prudente.

Liquidity ratios

Le ratio de liquidité (= Actif circulant / Passif circulant) s'établit à 176.10. Concrètement, l'entreprise dispose de 2€ d'actifs liquides pour 1€ de dettes court terme : aucun risque de trésorerie à horizon 12 mois.

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

176.096

Liquidity indicators evolution
ZERFFA

Sector positioning

Ratio de liquidité
176.1 2024
2021
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Bon

En 2024, le ratio de liquidité de ZERFFA (176.10) se situe au-dessus de la médiane sectorielle. Ce ratio mesure la capacité à couvrir les dettes court terme avec les actifs circulants. Cette position confortable offre une marge de sécurité appréciable.

Couverture des intérêts
0.0x 2021
2021
Q1: 0.0x
Med: 0.92x
Q3: 3.21x
Average

En 2021, le couverture des intérêts de ZERFFA (0.0x) se situe en dessous de la médiane sectorielle. Ce ratio indique combien de fois le résultat d'exploitation couvre les charges d'intérêts. Une amélioration permettrait de renforcer la position concurrentielle.

Working capital requirement (WCR) and payment terms

Le BFR (Besoin en Fonds de Roulement) mesure le décalage de trésorerie entre les encaissements clients et les décaissements fournisseurs/stocks.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ZERFFA

Positioning of ZERFFA in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of ZERFFA is estimated at 243 286 € (range 109 749€ - 549 416€). 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.

Estimated enterprise value 2024
551 transactions
109k€ 243k€ 549k€
243 286 € Range: 109 749€ - 549 416€
NAF 5 année 2024

Valuation method used

Net Income Multiple
41 761 € × 5.8x = 243 287 €
Range: 109 749€ - 549 416€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Supermarchés)

Compare ZERFFA with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about ZERFFA

What is the revenue of ZERFFA ?

The revenue of ZERFFA in 2021 is 4.0 M€.

Is ZERFFA profitable?

Yes, ZERFFA generated a net profit of 42 k€ in 2024.

Where is the headquarters of ZERFFA ?

The headquarters of ZERFFA is located in LE PRE-SAINT-GERVAIS (93310), in the department Seine-Saint-Denis.

Where to find the tax return of ZERFFA ?

The tax return of ZERFFA 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 ZERFFA operate?

ZERFFA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.