CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS : revenue, balance sheet and financial ratios

CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS is a French company founded 25 years ago, specialized in the sector Hypermarchés. Based in MONTIGNY-LES-METZ (57950), this company of category PME shows in 2025 a revenue of 25.1 M€. 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 - CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS (SIREN 431796960)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 090 474 € 24 612 330 € 23 407 550 € 22 202 211 € 23 073 497 € 22 433 000 € 22 935 679 € 23 922 067 € 24 345 513 € 24 474 603 €
Net income 485 470 € 134 818 € 74 397 € 114 366 € 111 845 € 72 926 € 177 567 € 175 647 € 330 082 € 427 019 €
EBITDA 820 542 € 199 782 € 68 167 € 206 985 € 275 591 € 201 791 € 285 826 € 311 020 € 548 498 € 700 727 €
Net margin 1.9% 0.5% 0.3% 0.5% 0.5% 0.3% 0.8% 0.7% 1.4% 1.7%

Revenue and income statement

In 2025, CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS achieves revenue of 25.1 M€. Revenue is growing positively over 10 years (CAGR: +0.3%). Vs 2024: +2%. After deducting consumption (18.2 M€), gross margin stands at 6.9 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 821 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 485 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 090 474 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 851 806 €

EBITDA (2025) ?
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

820 542 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

802 236 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

485 470 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.294%

Financial autonomy (2025) ?
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

39.909%

Cash flow / Revenue (2025) ?
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

1.983%

Repayment capacity (2025) ?
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

5.525

Asset age ratio (2025) ?
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

14.8%

Solvency indicators evolution
CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS

Sector positioning

Debt ratio
74.29 2025
2023
2024
2025
Q1: 28.46
Med: 60.68
Q3: 124.28
Average

In 2025, the debt ratio of CENTRE DISTRIBUTEUR MONTI... (74.29) 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
39.91% 2025
2023
2024
2025
Q1: 24.32%
Med: 37.09%
Q3: 48.8%
Good

In 2025, the financial autonomy of CENTRE DISTRIBUTEUR MONTI... (39.9%) 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
5.53 years 2025
2023
2024
2025
Q1: 1.13 years
Med: 2.32 years
Q3: 3.99 years
Average -10 pts over 3 years

In 2025, the repayment capacity of CENTRE DISTRIBUTEUR MONTI... (5.53) 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 191.59. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

191.586

Interest coverage (2025) ?
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

8.92

Liquidity indicators evolution
CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS

Sector positioning

Liquidity ratio
191.59 2025
2023
2024
2025
Q1: 114.94
Med: 139.54
Q3: 170.74
Excellent +21 pts over 3 years

In 2025, the liquidity ratio of CENTRE DISTRIBUTEUR MONTI... (191.59) 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
8.92x 2025
2023
2024
2025
Q1: 1.62x
Med: 4.26x
Q3: 9.21x
Good

In 2025, the interest coverage of CENTRE DISTRIBUTEUR MONTI... (8.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 2.1 M€ to permanently finance.

Operating WCR (2025) ?
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

2 131 687 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

32 j

Inventory turnover (2025) ?
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

21 j

WCR in days of revenue (2025) ?
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

31 j

WCR and payment terms evolution
CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS

Positioning of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS is estimated at 4 930 738 € (range 2 498 171€ - 8 611 807€). With an EBITDA of 820 542€, 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.

Estimated enterprise value 2025
270 transactions
2498k€ 4930k€ 8611k€
4 930 738 € Range: 2 498 171€ - 8 611 807€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
820 542 € × 4.5x
Estimation 3 675 166 €
1 285 726€ - 6 091 317€
Revenue Multiple 30%
25 090 474 € × 0.33x
Estimation 8 272 185 €
5 360 373€ - 13 650 091€
Net Income Multiple 20%
485 470 € × 6.3x
Estimation 3 057 503 €
1 235 985€ - 7 355 606€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Hypermarchés)

Compare CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS

What is the revenue of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS ?

The revenue of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS in 2025 is 25.1 M€.

Is CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS profitable?

Yes, CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS generated a net profit of 485 k€ in 2025.

Where is the headquarters of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS ?

The headquarters of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS is located in MONTIGNY-LES-METZ (57950), in the department Moselle.

Where to find the tax return of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS ?

The tax return of CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS 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 CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS operate?

CENTRE DISTRIBUTEUR MONTIGNY LES METZ CENDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.