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CHOUP DISTRIBUTION : revenue, balance sheet and financial ratios

CHOUP DISTRIBUTION is a French company founded 18 years ago, specialized in the sector Commerce de détail de meubles. Based in LES HERBIERS (85500), this company of category PME shows in 2023 a revenue of 2.7 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

Financial history - CHOUP DISTRIBUTION (SIREN 500625058)
Indicator 2025 2024 2023 2021 2020 2019 2018
Revenue N/C N/C 2 676 665 € N/C N/C N/C N/C
Net income -19 070 € -7 130 € 57 903 € 109 744 € 61 729 € 31 870 € 78 166 €
EBITDA N/C N/C 95 701 € N/C N/C N/C N/C
Net margin N/C N/C 2.2% N/C N/C N/C N/C

Revenue and income statement

In 2025, CHOUP DISTRIBUTION records a net loss of 19 k€. This deficit will reduce equity on the balance sheet.

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

-19 070 €

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

144.91%

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

9.898%

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

39.1%

Solvency indicators evolution
CHOUP DISTRIBUTION

Sector positioning

Debt ratio
144.91 2025
2023
2024
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Average +50 pts over 3 years

In 2025, the debt ratio of CHOUP DISTRIBUTION (144.91) 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
9.9% 2025
2023
2024
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Average -9 pts over 3 years

In 2025, the financial autonomy of CHOUP DISTRIBUTION (9.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2023
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.58 years
Excellent

In 2023, the repayment capacity of CHOUP DISTRIBUTION (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

108.397

Liquidity indicators evolution
CHOUP DISTRIBUTION

Sector positioning

Liquidity ratio
108.4 2025
2023
2024
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Watch

In 2025, the liquidity ratio of CHOUP DISTRIBUTION (108.40) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.94x 2023
2023
Q1: 0.0x
Med: 0.92x
Q3: 4.31x
Good

In 2023, the interest coverage of CHOUP DISTRIBUTION (0.9x) 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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
CHOUP DISTRIBUTION

Positioning of CHOUP DISTRIBUTION in its sector

Comparison with sector Commerce de détail de meubles

Similar companies (Commerce de détail de meubles)

Compare CHOUP DISTRIBUTION with other companies in the same sector:

Frequently asked questions about CHOUP DISTRIBUTION

What is the revenue of CHOUP DISTRIBUTION ?

The revenue of CHOUP DISTRIBUTION in 2023 is 2.7 M€.

Is CHOUP DISTRIBUTION profitable?

CHOUP DISTRIBUTION recorded a net loss in 2025.

Where is the headquarters of CHOUP DISTRIBUTION ?

The headquarters of CHOUP DISTRIBUTION is located in LES HERBIERS (85500), in the department Vendee.

Where to find the tax return of CHOUP DISTRIBUTION ?

The tax return of CHOUP 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 CHOUP DISTRIBUTION operate?

CHOUP DISTRIBUTION operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.