CLAUDINE MICHEL ASSIER DISTRIBUTION : revenue, balance sheet and financial ratios

CLAUDINE MICHEL ASSIER DISTRIBUTION is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in BAIE-MAHAULT (97122), this company of category PME shows in 2023 a revenue of 4.7 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 - CLAUDINE MICHEL ASSIER DISTRIBUTION (SIREN 347616518)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C 4 668 667 € 5 401 331 € 4 453 824 € 3 653 153 € 2 724 049 € 2 746 517 € 2 423 089 €
Net income 40 239 € 234 651 € 142 107 € 132 033 € -4 309 € -274 153 € 73 923 € -74 608 €
EBITDA N/C -429 210 € 193 346 € 130 444 € -9 212 € -194 138 € 80 620 € -137 330 €
Net margin N/C 5.0% 2.6% 3.0% -0.1% -10.1% 2.7% -3.1%

Revenue and income statement

In 2024, CLAUDINE MICHEL ASSIER DISTRIBUTION generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 239 €

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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 22%. 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 39%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.203%

Financial autonomy (2024) ?
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

38.977%

Asset age ratio (2024) ?
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

97.2%

Solvency indicators evolution
CLAUDINE MICHEL ASSIER DISTRIBUTION

Sector positioning

Debt ratio
22.2 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average +16 pts over 3 years

In 2024, the debt ratio of CLAUDINE MICHEL ASSIER DI... (22.20) 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
38.98% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average -15 pts over 3 years

In 2024, the financial autonomy of CLAUDINE MICHEL ASSIER DI... (39.0%) 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
0.51 years 2023
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Average -6 pts over 2 years

In 2023, the repayment capacity of CLAUDINE MICHEL ASSIER DI... (0.51) 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 168.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

168.711

Liquidity indicators evolution
CLAUDINE MICHEL ASSIER DISTRIBUTION

Sector positioning

Liquidity ratio
168.71 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Average -11 pts over 3 years

In 2024, the liquidity ratio of CLAUDINE MICHEL ASSIER DI... (168.71) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.31x 2023
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Average -28 pts over 2 years

In 2023, the interest coverage of CLAUDINE MICHEL ASSIER DI... (-0.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
CLAUDINE MICHEL ASSIER DISTRIBUTION

Positioning of CLAUDINE MICHEL ASSIER DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of CLAUDINE MICHEL ASSIER DISTRIBUTION is estimated at 133 631 € (range 26 865€ - 238 940€). 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 2024
145 transactions
26k€ 133k€ 238k€
133 631 € Range: 26 865€ - 238 940€
NAF 5 all-time

Valuation method used

Net Income Multiple
40 239 € × 3.3x = 133 631 €
Range: 26 866€ - 238 941€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare CLAUDINE MICHEL ASSIER DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about CLAUDINE MICHEL ASSIER DISTRIBUTION

What is the revenue of CLAUDINE MICHEL ASSIER DISTRIBUTION ?

The revenue of CLAUDINE MICHEL ASSIER DISTRIBUTION in 2023 is 4.7 M€.

Is CLAUDINE MICHEL ASSIER DISTRIBUTION profitable?

Yes, CLAUDINE MICHEL ASSIER DISTRIBUTION generated a net profit of 40 k€ in 2024.

Where is the headquarters of CLAUDINE MICHEL ASSIER DISTRIBUTION ?

The headquarters of CLAUDINE MICHEL ASSIER DISTRIBUTION is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of CLAUDINE MICHEL ASSIER DISTRIBUTION ?

The tax return of CLAUDINE MICHEL ASSIER 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 CLAUDINE MICHEL ASSIER DISTRIBUTION operate?

CLAUDINE MICHEL ASSIER DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.