SIREN : 493356471
CJV DISTRIBUTION is a French company founded 19 years ago, specialized in the sector Hypermarchés. Based in VALLET (44330), this company of category PME shows in 2025 a revenue of 79.8 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
| Indicator | 2025 | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 79 795 933 € | 79 501 050 € | 69 743 155 € | 59 355 366 € | 60 420 524 € | 60 631 388 € | 57 860 962 € | 55 659 109 € |
| Net income | 1 332 611 € | 1 232 749 € | 1 260 173 € | 1 391 898 € | 1 363 247 € | 1 557 104 € | 1 775 896 € | 1 323 205 € |
| EBITDA | 1 876 968 € | 2 083 595 € | 2 446 340 € | 2 632 843 € | 2 455 115 € | 2 543 024 € | 2 608 757 € | 2 432 927 € |
| Net margin | 1.7% | 1.6% | 1.8% | 2.3% | 2.3% | 2.6% | 3.1% | 2.4% |
In 2025, CJV DISTRIBUTION achieves revenue of 79.8 M€. Revenue is growing positively over 8 years (CAGR: +4.6%). Vs 2024: +0%. After deducting consumption (63.8 M€), gross margin stands at 16.0 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
79 795 933 €
16 034 594 €
1 876 968 €
1 400 134 €
1 332 611 €
2.4%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 67%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
9.242%
67.382%
1.817%
1.038
25.5%
In 2025, the debt ratio of CJV DISTRIBUTION (9.24) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of CJV DISTRIBUTION (67.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2025, the repayment capacity of CJV DISTRIBUTION (1.04) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 257.56. 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 4.7x. Financial charges are adequately covered by operations.
257.561
4.665
In 2025, the liquidity ratio of CJV DISTRIBUTION (257.56) 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.
In 2025, the interest coverage of CJV DISTRIBUTION (4.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 3.9 M€ to permanently finance. Over 2017-2025, WCR increased by +30%, requiring additional financing.
3 929 950 €
1 j
24 j
20 j
18 j
Based on 270 transactions of similar company sales in 2025, the value of CJV DISTRIBUTION is estimated at 13 774 463 € (range 7 263 408€ - 24 028 607€). With an EBITDA of 1 876 968€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CJV DISTRIBUTION with other companies in the same sector:
The revenue of CJV DISTRIBUTION in 2025 is 79.8 M€.
Yes, CJV DISTRIBUTION generated a net profit of 1.3 M€ in 2025.
The headquarters of CJV DISTRIBUTION is located in VALLET (44330), in the department Loire-Atlantique.
The tax return of CJV 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).
CJV DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.