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Large Retail Accountant
Your partner at the heart of mass retail
Hayot Expertise supports supermarkets, hypermarkets, convenience stores and franchised stores (Carrefour, Casino, Super U, Intermarché, Leclerc, Franprix, etc.). Mass distribution is a sector with low net margins but very high volumes, where cash flow and inventory management is vital.
The accounting specificities of mass distribution
Margin management and sectoral KPIs
In a supermarket, half a point of gross margin can represent the entire net profit for the year. We implement detailed analytical accounting:
- ▸Gross margin by department: Fresh, Dry, Liquid, DPH (Drugstore, Perfumery, Hygiene), Non-Food.
- ▸Monitoring commercial agreements (RFA - End of Year Discounts) and rear margins.
- ▸Markage control: Known markdown (breakage, expiration) and unknown markdown (theft, delivery errors).
WCR (Working Capital Requirement) negative
Large retailers have the particularity of selling cash to their customers and paying their suppliers within 30 or 45 days. We help you optimize this negative WCR, which is an essential financial resource to finance your investments (renovation, refrigeration, automatic cash registers).
Local taxation: TASCOM, CFE, CVAE
Large stores are subject to heavy taxation based on land and sales area.
- ▸Calculation and declaration of the TASCOM (Tax on commercial premises).
- ▸Optimization of rental values for the CFE and the Property Tax.
Our services for GMS (Large and Medium Surfaces)
Analytical and general accounting
- ▸Mass import of cash register data with automated integration (zero manual entry).
- ▸Almost daily bank reconciliations for credit card and VAD (Drive) flows.
- ▸Monitoring of interco financial flows with network heads (franchise/cooperative).
- ▸Rigorous valuation of stocks at the end of the financial year (physical inventories, markdowns).
Social management and complex payroll
The supermarket sector requires agile and rigorous HR management:
- ▸Collective agreement for retail and wholesale trade, predominantly food.
- ▸Management of working hours, modulations, overtime and public holidays.
- ▸Significant turnover: optimized management of onboarding (DPAE) and offboarding.
Acquisition, Disposal and Financing
Do you want to take over a supermarket business or create a new window?
- ▸Evaluation of the business assets or the target company.
- ▸Business financial plan and negotiation of bank debt (senior debt).
- ▸Optimization of the acquisition structure (LBO takeover holding, tax integration).
Customer case: Takeover of a local supermarket
Profile:
- ▸350m2 supermarket in Paris and France (National brand).
- ▸Turnover €2.8M.
Our intervention:
- ▸Creation of a recovery business plan providing for 300k€ of modernization work (cold and fresh concepts).
- ▸Negotiation of financing with a banking pool.
- ▸Implementation of monthly dashboards tracking shrinkage which was reduced by 0.5% of turnover.
Why choose Hayot Expertise?
✅ Knowledge of Networks: Understanding of the mechanisms of franchises, branches, and cooperatives. ✅ Analytical monitoring: Piloting is not done visually, we go down analytically to the radius. ✅ Performance: Helps improve profitability (hunting for missed rear margins, markdown reduction).
Grandes Distribution and GMS accounting firm
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Useful resources for your sector
Our guides and articles for mass distribution and supermarkets: