SIREN : 403050537
BARON DISTRIBUTION is a French company founded 30 years ago, specialized in the sector Hypermarchés. Based in SAINT-JAMES (50240), this company of category PME shows in 2025 a revenue of 30.2 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 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 30 164 950 € | 29 521 692 € | 27 630 015 € | 25 748 150 € | 23 771 197 € | 24 410 332 € | 24 452 816 € | 23 457 468 € | 22 674 663 € |
| Net income | 321 998 € | 429 696 € | 291 397 € | 359 344 € | 240 150 € | 124 685 € | 162 087 € | 177 569 € | 205 334 € |
| EBITDA | 577 094 € | 738 170 € | 636 702 € | 758 485 € | 715 390 € | 431 596 € | 404 045 € | 401 688 € | 352 007 € |
| Net margin | 1.1% | 1.5% | 1.1% | 1.4% | 1.0% | 0.5% | 0.7% | 0.8% | 0.9% |
In 2025, BARON DISTRIBUTION achieves revenue of 30.2 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Vs 2024: +2%. After deducting consumption (23.8 M€), gross margin stands at 6.3 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 577 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 322 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.
30 164 950 €
6 334 566 €
577 094 €
424 595 €
321 998 €
1.9%
The debt ratio (= Financial debt / Equity x 100) stands at 19%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
18.537%
40.39%
1.541%
0.751
8.0%
In 2025, the debt ratio of BARON DISTRIBUTION (18.54) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of BARON DISTRIBUTION (40.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of BARON DISTRIBUTION (0.75) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 150.04. 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 3.0x. Financial charges are adequately covered by operations.
150.044
3.0
In 2025, the liquidity ratio of BARON DISTRIBUTION (150.04) 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 BARON DISTRIBUTION (3.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 1.7 M€ to permanently finance.
1 745 344 €
2 j
25 j
19 j
21 j
Based on 270 transactions of similar company sales in 2025, the value of BARON DISTRIBUTION is estimated at 4 681 540 € (range 2 549 437€ - 8 041 023€). With an EBITDA of 577 094€, 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 BARON DISTRIBUTION with other companies in the same sector:
The revenue of BARON DISTRIBUTION in 2025 is 30.2 M€.
Yes, BARON DISTRIBUTION generated a net profit of 322 k€ in 2025.
The headquarters of BARON DISTRIBUTION is located in SAINT-JAMES (50240), in the department Manche.
The tax return of BARON 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).
BARON DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.