SIREN : 950459677
4AS DISTRIBUTION is a French company founded 36 years ago, specialized in the sector Hypermarchés. Based in FONTOY (57650), this company of category PME shows in 2025 a revenue of 23.0 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 22 961 222 € | 23 472 304 € | 24 581 359 € | 21 794 418 € | 20 931 654 € | 20 472 867 € | 18 604 318 € | 19 617 047 € | 19 704 299 € | 20 025 961 € |
| Net income | 165 591 € | 211 214 € | 537 640 € | 122 617 € | 705 536 € | 3 470 741 € | 464 676 € | 524 991 € | 413 217 € | 454 314 € |
| EBITDA | 534 126 € | 589 418 € | 1 013 235 € | 505 226 € | 1 012 373 € | 1 164 139 € | 927 498 € | 1 011 194 € | 955 343 € | 1 107 816 € |
| Net margin | 0.7% | 0.9% | 2.2% | 0.6% | 3.4% | 17.0% | 2.5% | 2.7% | 2.1% | 2.3% |
In 2025, 4AS DISTRIBUTION achieves revenue of 23.0 M€. Revenue is growing positively over 10 years (CAGR: +1.5%). Slight decline of -2% vs 2024. After deducting consumption (17.1 M€), gross margin stands at 5.9 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 534 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 166 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
22 961 222 €
5 871 552 €
534 126 €
189 063 €
165 591 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
86.818%
30.439%
2.256%
2.692
29.1%
In 2025, the debt ratio of 4AS DISTRIBUTION (86.82) 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 2025, the financial autonomy of 4AS DISTRIBUTION (30.4%) 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 2025, the repayment capacity of 4AS DISTRIBUTION (2.69) 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 164.16. 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 2.3x. Financial charges are adequately covered by operations.
164.164
2.338
In 2025, the liquidity ratio of 4AS DISTRIBUTION (164.16) 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 2025, the interest coverage of 4AS DISTRIBUTION (2.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 33 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2016-2025, WCR increased by +128%, requiring additional financing.
3 046 265 €
1 j
33 j
30 j
48 j
Based on 270 transactions of similar company sales in 2025, the value of 4AS DISTRIBUTION is estimated at 3 675 795 € (range 1 974 427€ - 6 231 851€). With an EBITDA of 534 126€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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 270 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 4AS DISTRIBUTION with other companies in the same sector:
The revenue of 4AS DISTRIBUTION in 2025 is 23.0 M€.
Yes, 4AS DISTRIBUTION generated a net profit of 166 k€ in 2025.
The headquarters of 4AS DISTRIBUTION is located in FONTOY (57650), in the department Moselle.
The tax return of 4AS DISTRIBUTION 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).
4AS DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.