CB DISTRIBUTION SERVICES : revenue, balance sheet and financial ratios

CB DISTRIBUTION SERVICES is a French company founded 14 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in BEAUCHAMPS (80770), this company of category PME shows in 2021 a revenue of 306 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CB DISTRIBUTION SERVICES (SIREN 539015776)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 305 534 € 270 369 € 293 067 € 304 488 € 280 710 € 252 218 €
Net income 19 433 € -8 766 € 19 991 € 19 909 € 23 852 € 13 730 €
EBITDA 28 932 € 3 218 € 34 912 € 27 813 € 30 911 € 18 824 €
Net margin 6.4% -3.2% 6.8% 6.5% 8.5% 5.4%

Revenue and income statement

In 2021, CB DISTRIBUTION SERVICES achieves revenue of 306 k€. Revenue is growing positively over 6 years (CAGR: +3.9%). Vs 2020, growth of +13% (270 k€ -> 306 k€). After deducting consumption (143 k€), gross margin stands at 162 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 9.5% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

305 534 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

162 497 €

EBITDA (2021) ?
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

28 932 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 410 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 433 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.826%

Financial autonomy (2021) ?
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

51.112%

Cash flow / Revenue (2021) ?
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

8.77%

Repayment capacity (2021) ?
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

2.6

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

23.9%

Solvency indicators evolution
CB DISTRIBUTION SERVICES

Sector positioning

Debt ratio
55.83 2021
2019
2020
2021
Q1: 1.57
Med: 29.79
Q3: 93.46
Average +35 pts over 3 years

In 2021, the debt ratio of CB DISTRIBUTION SERVICES (55.83) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
51.11% 2021
2019
2020
2021
Q1: 15.85%
Med: 36.54%
Q3: 57.33%
Good -8 pts over 3 years

In 2021, the financial autonomy of CB DISTRIBUTION SERVICES (51.1%) 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.

Repayment capacity
2.6 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.42 years
Q3: 2.78 years
Average +47 pts over 3 years

In 2021, the repayment capacity of CB DISTRIBUTION SERVICES (2.60) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 458.94. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

458.936

Interest coverage (2021) ?
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

1.058

Liquidity indicators evolution
CB DISTRIBUTION SERVICES

Sector positioning

Liquidity ratio
458.94 2021
2019
2020
2021
Q1: 139.62
Med: 206.55
Q3: 307.0
Excellent +10 pts over 3 years

In 2021, the liquidity ratio of CB DISTRIBUTION SERVICES (458.94) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.06x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.65x
Good +33 pts over 3 years

In 2021, the interest coverage of CB DISTRIBUTION SERVICES (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 55 k€ to permanently finance. Over 2016-2021, WCR increased by +25%, requiring additional financing.

Operating WCR (2021) ?
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

54 914 €

Customer credit (2021) ?
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

59 j

Supplier credit (2021) ?
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

42 j

Inventory turnover (2021) ?
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

16 j

WCR in days of revenue (2021) ?
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

65 j

WCR and payment terms evolution
CB DISTRIBUTION SERVICES

Positioning of CB DISTRIBUTION SERVICES in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 63 941€ to 155 602€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
63k€ 121k€ 155k€
121 572 € Range: 63 941€ - 155 602€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 détail d'équipements automobiles)

Compare CB DISTRIBUTION SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about CB DISTRIBUTION SERVICES

What is the revenue of CB DISTRIBUTION SERVICES ?

The revenue of CB DISTRIBUTION SERVICES in 2021 is 306 k€.

Is CB DISTRIBUTION SERVICES profitable?

Yes, CB DISTRIBUTION SERVICES generated a net profit of 19 k€ in 2021.

Where is the headquarters of CB DISTRIBUTION SERVICES ?

The headquarters of CB DISTRIBUTION SERVICES is located in BEAUCHAMPS (80770), in the department Somme.

Where to find the tax return of CB DISTRIBUTION SERVICES ?

The tax return of CB DISTRIBUTION SERVICES 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 CB DISTRIBUTION SERVICES operate?

CB DISTRIBUTION SERVICES operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.