SIREN : 398330357
CL DISTRIBUTION is a French company founded 31 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in DIJON (21000), this company of category ETI shows in 2024 a revenue of 46.8 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
| Indicator | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 46 783 116 € | 48 687 207 € | 54 537 506 € | 41 196 082 € | 58 027 349 € | 64 200 745 € | 62 091 008 € | 57 788 401 € |
| Net income | -7 073 929 € | -4 190 115 € | -4 442 010 € | -11 275 150 € | -4 092 146 € | -4 948 863 € | -2 057 066 € | -1 810 171 € |
| EBITDA | -5 046 050 € | -2 030 999 € | -3 553 823 € | -7 400 229 € | -2 806 200 € | -4 008 026 € | -1 266 901 € | -147 222 € |
| Net margin | -15.1% | -8.6% | -8.1% | -27.4% | -7.1% | -7.7% | -3.3% | -3.1% |
In 2024, CL DISTRIBUTION achieves revenue of 46.8 M€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -4% vs 2023. After deducting consumption (24.5 M€), gross margin stands at 22.3 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5.0 M€, representing -10.8% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -148%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7.1 M€ (-15.1% of revenue), which will impact equity.
46 783 116 €
22 330 807 €
-5 046 050 €
-5 923 314 €
-7 073 929 €
-10.8%
The debt ratio (= Financial debt / Equity x 100) stands at -305%. 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 -34%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-305.334%
-34.071%
-12.231%
-3.35
7.2%
In 2024, the debt ratio of CL DISTRIBUTION (-305.33) 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 2024, the financial autonomy of CL DISTRIBUTION (-34.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of CL DISTRIBUTION (-3.35) 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 31.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
31.3
-10.864
In 2024, the liquidity ratio of CL DISTRIBUTION (31.30) 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.
In 2024, the interest coverage of CL DISTRIBUTION (-10.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. WCR is negative (-0 days): operations structurally generate cash. Over 2016-2024, WCR increased by +97%, requiring additional financing.
-19 649 €
0 j
21 j
0 j
0 j
Based on 68 transactions of similar company sales
in 2024,
the value of CL DISTRIBUTION is estimated at
8 847 876 €
(range 6 072 878€ - 17 250 176€).
The price/revenue ratio is 0.19x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 68 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 CL DISTRIBUTION with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of CL DISTRIBUTION in 2024 is 46.8 M€.
CL DISTRIBUTION recorded a net loss in 2024.
The headquarters of CL DISTRIBUTION is located in DIJON (21000), in the department Cote-d'Or.
The tax return of CL 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).
CL DISTRIBUTION operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.