CENTRE DISTRIB PROVENCE LUBERON : revenue, balance sheet and financial ratios

In 2025, CENTRE DISTRIB PROVENCE LUBERON achieves revenue of 2.5 M€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -27% vs 2023. After deducting consumption (0 €), gross margin stands at 2.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 78.6% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -37%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 557 k€, i.e. 22.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 10.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 670.17. 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 7.5x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 978 days. Excellent situation: suppliers finance 947 days of the operating cycle (retail model). Overall, WCR represents 483 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2017-2025, WCR increased by +267%, requiring additional financing.

Based on 258 transactions of similar company sales (all years), the value of CENTRE DISTRIB PROVENCE LUBERON is estimated at 5 969 653 € (range 2 343 682€ - 11 488 576€). With an EBITDA of 1 970 317€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.65x (in line with sector norms). 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.