Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2015-06-10 (10 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) d'autres biens domestiques Location: DARDILLY (69570), Rhone
C DISTRIBUTION : revenue, balance sheet and financial ratios
C DISTRIBUTION is a French company
founded 10 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques .
Based in DARDILLY (69570),
this company of category ETI
shows in 2024 a revenue of 749 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - C DISTRIBUTION (SIREN 812135549)
Indicator
2024
2023
2022
2021
2016
Revenue
748 605 €
879 099 €
849 809 €
892 067 €
666 631 €
Net income
63 438 €
36 887 €
79 388 €
94 663 €
1 931 €
EBITDA
84 204 €
49 185 €
105 929 €
128 800 €
2 346 €
Net margin
8.5%
4.2%
9.3%
10.6%
0.3%
Revenue and income statement
Im Jahr 2024 erzielt C DISTRIBUTION einen Umsatz von 749 k€. Der Umsatz wächst über 5 Jahre positiv (CAGR: +1.5%). Deutlicher Rückgang von -15% vs 2023. Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 749 k€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 84 k€, was 11.2% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +5.7 Punkte. Dieses Niveau der operativen Marge ist für die Branche zufriedenstellend. Das Nettoergebnis beträgt 63 k€, d.h. 8.5% des Umsatzes.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
748 605 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
748 605 €
EBITDA (2024)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
84 204 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
84 584 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
63 438 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
11.2%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 15%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 40%. Das Gleichgewicht zwischen Eigenkapital und Schulden ist zufriedenstellend. Die Schuldenrückzahlungskapazität zeigt, dass es 0.3 Jahre Cashflow braucht. Diese kurze Periode zeigt eine ausgezeichnete Schuldentragfähigkeit. Der Cashflow beträgt 8.5% des Umsatzes. Zufriedenstellendes Niveau, das eine teilweise Finanzierung des Wachstums ermöglicht.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
14.884%
Financial autonomy (2024)
?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
39.549%
Cash flow / Revenue (2024)
?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
8.474%
Repayment capacity (2024)
?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
0.333
Solvency indicators evolution C DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.0
14.884
Financial autonomy
2.812
39.835
38.1
29.665
39.549
Repayment capacity
0.0
0.0
0.0
0.0
0.333
Cash flow / Revenue
0.347%
10.612%
9.342%
4.196%
8.474%
Sector positioning
Verschuldungsgrad
14.882024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average+26 pts over 3 years
Im Jahr 2024 liegt über dem Median der Branche das verschuldungsgrad von C DISTRIBUTION (14.88). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.
Finanzielle Autonomie
39.55%2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average
Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von C DISTRIBUTION (39.5%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.
Rückzahlungsfähigkeit
0.33 ans2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.68 ans
Average+30 pts over 3 years
Im Jahr 2024 liegt über dem Median der Branche das rückzahlungsfähigkeit von C DISTRIBUTION (0.3 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine Reduzierung könnte die finanzielle Stärke verbessern.
Liquidity ratios
Die Liquiditätsquote beträgt 183.27. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.
Liquidity ratio (2024)
?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
183.267
Interest coverage (2024)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
0.0
Liquidity indicators evolution C DISTRIBUTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2021
2022
2023
2024
Liquidity ratio
101.711
166.209
161.552
142.177
183.267
Interest coverage
3.708
0.0
0.0
0.0
0.0
Sector positioning
Liquiditätsquote
183.272024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Average+6 pts over 3 years
Im Jahr 2024 liegt unter dem Median der Branche das liquiditätsquote von C DISTRIBUTION (183.27). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.
Zinsdeckung
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Average
Im Jahr 2024 liegt unter dem Median der Branche das zinsdeckung von C DISTRIBUTION (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.
Working capital requirement (WCR) and payment terms
Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 120 Tage. Lieferantenfrist: 94 Tage. Das Unternehmen muss 26 Tage Lücke finanzieren. Der WCR repräsentiert 66 Tage Umsatz. Im Zeitraum 2016-2024 stieg der WCR um +2894%.
Operating WCR (2024)
?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
136 321 €
Customer credit (2024)
?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
120 j
Supplier credit (2024)
?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
94 j
Inventory turnover (2024)
?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR in days of revenue (2024)
?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
66 j
WCR and payment terms evolution C DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2021
2022
2023
2024
Operating WCR
-4 880 €
38 484 €
73 075 €
90 380 €
136 321 €
Inventory turnover (days)
0
0
0
0
0
Customer payment term (days)
69
92
96
114
120
Supplier payment term (days)
221
84
123
76
94
Positioning of C DISTRIBUTION in its sector
Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques
Valuation estimate
Based on 145 transactions of similar company sales
(all years),
the value of C DISTRIBUTION is estimated at
194 833 €
(range 72 574€ - 493 328€).
With an EBITDA of 84 204€, the sector multiple of 2.6x is applied.
The price/revenue ratio is 0.19x
(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.
Estimated enterprise value2024
145 transactions
72k€194k€493k€
194 833 €Range: 72 574€ - 493 328€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
84 204 €×2.6x
Estimation219 462 €
79 839€ - 616 897€
Revenue Multiple30%
748 605 €×0.19x
Estimation143 228 €
80 612€ - 365 134€
Net Income Multiple20%
63 438 €×3.3x
Estimation210 673 €
42 355€ - 376 697€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 145 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )
Compare C DISTRIBUTION with other companies in the same sector:
Yes, C DISTRIBUTION generated a net profit of 63 k€ in 2024.
Where is the headquarters of C DISTRIBUTION ?
The headquarters of C DISTRIBUTION is located in DARDILLY (69570), in the department Rhone.
Where to find the tax return of C DISTRIBUTION ?
The tax return of C 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).
In which sector does C DISTRIBUTION operate?
C DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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