THEORE

Active

SIREN 488517566 VAT number FR80488517566

Business purpose.

Supermarché alimentaire

THEORE is a company registered under SIREN number 488517566, with its registered office in LENTIGNY. Its main activity falls under the sector: Retail trade, except of motor vehicles and motorcycles. It has 2 establishments. 3 serving directors are recorded in the national business register. Its reported revenue for the financial year ended in 2024 is 18,259,611 euros.

Sources: INSEE Sirene, INPI RNE, INPI, annual accounts.

Identity

Legal form: SAS, simplified joint-stock company
Activity: Supermarkets (47.11D)
Sector: Retail trade, except of motor vehicles and motorcycles
Headcount: 20 to 49 employees
Created: 24 Dec 2005
Share capital: 40,000.00 EUR
Registered with the trade register: 14 Feb 2006
Financial year end: 31/12
Establishments: 2

Directors

SALVAN ET ASSOCIES Commissaire aux comptes titulaire
A.D.H EXPERTS Commissaire aux comptes suppleant
DUMKE President de SAS

Other companies at the same address

9 other company head offices are registered at this address.

Establishments

48851756600029 registered office 42155 LENTIGNY
48851756600011 58130 GUERIGNY

Financial strength

Financial score

30 / 100 E

Confidence: medium · computed on the financial year ended 31 Dec 2024

Equity to assets (19.7 %): 9.2 out of 30
EBITDA margin (1.5 %): 7.0 out of 25
Liquidity (145.6 %): 5.9 out of 20
Debt (228.0 %): 5.0 out of 15
Revenue trend (0.1 %): 2.6 out of 10

formula fin-1.0

Legal score

100 / 100 A

Confidence: high

No insolvency proceedings: 40.0 out of 40
Currently trading: 20.0 out of 20
Age (20.9 years): 20.0 out of 20
Accounts filed recently: 20.0 out of 20

formula leg-1.0

These scores are computed by us from public data, using a published formula. They are not advice, not a guarantee, not a credit decision, and they do not replace a review of the accounts. See how it is calculated

Revenue and earnings

Detailed accounts for this company are not reproduced here, but its main aggregates are public.

Revenue Net income

Financial year	Revenue	Change	EBITDA	Net income
31 Dec 2024	18,259,611 €	+0.1 %	265,048 €	106,032 €
31 Dec 2023	18,236,636 €	+12.4 %	190,365 €	110,040 €
31 Dec 2022	16,225,809 €	+6.3 %	368,385 €	243,786 €
31 Dec 2021	15,258,207 €	+5.6 %	324,087 €	207,552 €
31 Dec 2020	14,451,470 €	-3.1 %	556,542 €	353,895 €
31 Dec 2019	14,916,231 €	-0.7 %	294,848 €	212,462 €
31 Dec 2018	15,017,864 €	+13.7 %	312,306 €	232,746 €
31 Dec 2017	13,211,936 €	+19.9 %	365,256 €	255,053 €
31 Dec 2016	11,020,878 €	first year on record	210,951 €	122,482 €

Aggregates published by the French Directorate General for Enterprise, computed from accounts filed with the commercial court.

Explore similar companies

Collective agreements

Agreements declared by the employer in its payroll filings.

Convention collective nationale du commerce de détail et de gros à prédominance alimentaire du 12 juillet 2001

IDCC 2216 · in force, extended · 1 establishment · declared in July 2026

Legal notices

Filing of accounts 6 Sep 2026

Court :

Greffe du Tribunal de Commerce de roanne

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2025

BODACC C n 20260170, annonce n 1969 · Proof of publication (PDF)
Amendment 18 Nov 2025

Court :

Greffe du Tribunal de Commerce de Roanne

Amendment :

Modification survenue sur l'administration.

BODACC B n 20250221, annonce n 2332 · Proof of publication (PDF)
Filing of accounts 20 Aug 2025

Court :

Greffe du Tribunal de Commerce de roanne

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2024

BODACC C n 20250158, annonce n 2109 · Proof of publication (PDF)
Filing of accounts 28 Aug 2024

Court :

Greffe du Tribunal de Commerce de roanne

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2023

BODACC C n 20240166, annonce n 1144 · Proof of publication (PDF)
Filing of accounts 13 Aug 2023

Court :

Greffe du Tribunal de Commerce de roanne

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2022

BODACC C n 20230155, annonce n 2703 · Proof of publication (PDF)
Filing of accounts 11 Aug 2022

Court :

Greffe du Tribunal de Commerce de roanne

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2021

BODACC C n 20220155, annonce n 7530 · Proof of publication (PDF)
Filing of accounts 11 Aug 2021

Court :

GREFFE DU TRIBUNAL DE COMMERCE DE ROANNE

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2020

BODACC C n 20210155, annonce n 1935 · Proof of publication (PDF)
Filing of accounts 19 Nov 2020

Court :

GREFFE DU TRIBUNAL DE COMMERCE DE ROANNE

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2019

BODACC C n 20200225, annonce n 5147 · Proof of publication (PDF)
Filing of accounts 19 Sep 2019

Court :

GREFFE DU TRIBUNAL DE COMMERCE DE ROANNE

Type of filing :

Comptes annuels et rapports

Closing date :

31/12/2018

BODACC C n 20190181, annonce n 5190 · Proof of publication (PDF)

Annual accounts as PDF →

Filings and accounts

Formality 28 Nov 2025
Formality 14 Nov 2025

Change history

officer_appointed (empty) → President de SAS 9 Oct 2026
officer_appointed (empty) → Commissaire aux comptes suppleant 9 Oct 2026
officer_appointed (empty) → Commissaire aux comptes titulaire 9 Oct 2026
registered_address (empty) → Rue de la Bruyère 42155 Lentigny 1 Oct 2026

Frequently asked questions about THEORE

What is the SIREN number of THEORE?: The SIREN number of THEORE is 488517566. Its intra-community VAT number is FR80488517566.
Where is the head office of THEORE?: Head office address: RUE DE LA BRUYERE, 42155 LENTIGNY.
When was THEORE founded?: THEORE was founded on 24 Dec 2005.
What does THEORE do?: Its declared main activity is: Supermarkets (NAF code 47.11D).
Who runs THEORE?: The officers listed in the register are SALVAN ET ASSOCIES (Commissaire aux comptes titulaire), A.D.H EXPERTS (Commissaire aux comptes suppleant), DUMKE (President de SAS).
What is the revenue of THEORE?: The latest published revenue is 18,259,611 €, for the 2024 financial year.
How many employees does THEORE have?: The declared headcount is 20 to 49 employees. Insee data for 2024.
Is THEORE subject to insolvency proceedings?: No ongoing insolvency proceedings are published in the BODACC for this company.