SIREN : 339377467
ANDREZIEUX DISTRIBUTION is a French company founded 39 years ago, specialized in the sector Hypermarchés. Based in ANDREZIEUX-BOUTHEON (42160), this company of category ETI shows in 2025 a revenue of 106.0 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 | 106 034 211 € | 109 995 175 € | 134 336 543 € | 125 976 258 € | 119 432 596 € | 3 312 146 € | 3 343 241 € | 3 358 854 € | 3 261 284 € | 3 154 511 € |
| Net income | 2 554 174 € | 2 509 812 € | 2 355 985 € | 2 740 465 € | 1 395 885 € | 829 807 € | 235 404 € | 133 408 € | 250 417 € | 261 540 € |
| EBITDA | 3 927 484 € | 4 165 476 € | 3 546 886 € | 3 407 552 € | 4 521 871 € | 1 459 050 € | 1 304 792 € | 1 008 795 € | 1 193 648 € | 1 374 998 € |
| Net margin | 2.4% | 2.3% | 1.8% | 2.2% | 1.2% | 25.1% | 7.0% | 4.0% | 7.7% | 8.3% |
In 2025, ANDREZIEUX DISTRIBUTION achieves revenue of 106.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +47.8%. Slight decline of -4% vs 2024. After deducting consumption (79.1 M€), gross margin stands at 26.9 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.9 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
106 034 211 €
26 900 933 €
3 927 484 €
3 682 093 €
2 554 174 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
82.881%
28.131%
3.18%
2.017
65.4%
In 2025, the debt ratio of ANDREZIEUX DISTRIBUTION (82.88) 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 ANDREZIEUX DISTRIBUTION (28.1%) 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 ANDREZIEUX DISTRIBUTION (2.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 107.26. 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 2.7x. Financial charges are adequately covered by operations.
107.258
2.652
In 2025, the liquidity ratio of ANDREZIEUX DISTRIBUTION (107.26) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2025, the interest coverage of ANDREZIEUX DISTRIBUTION (2.6x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 11.3 M€ to permanently finance. Over 2016-2025, WCR increased by +1352%, requiring additional financing.
11 322 333 €
3 j
39 j
36 j
38 j
Based on 270 transactions of similar company sales in 2025, the value of ANDREZIEUX DISTRIBUTION is estimated at 22 500 411 € (range 11 173 595€ - 39 623 706€). With an EBITDA of 3 927 484€, 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 ANDREZIEUX DISTRIBUTION with other companies in the same sector:
The revenue of ANDREZIEUX DISTRIBUTION in 2025 is 106.0 M€.
Yes, ANDREZIEUX DISTRIBUTION generated a net profit of 2.6 M€ in 2025.
The headquarters of ANDREZIEUX DISTRIBUTION is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.
The tax return of ANDREZIEUX 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).
ANDREZIEUX DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.