COLUMBIA SPORTSWEAR DISTRIBUTION : revenue, balance sheet and financial ratios

COLUMBIA SPORTSWEAR DISTRIBUTION is a French company founded 24 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in RAILLENCOURT-SAINTE-OLLE (59554), this company of category PME shows in 2024 a revenue of 15.4 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 - COLUMBIA SPORTSWEAR DISTRIBUTION (SIREN 438307381)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 358 070 € 15 377 624 € 13 083 973 € 11 282 571 € 11 022 256 € 11 853 626 € 11 280 119 € 10 302 064 € 10 081 750 €
Net income 932 411 € 1 064 235 € 567 223 € 404 898 € 118 849 € 532 083 € 3 298 120 € 21 015 € -4 777 €
EBITDA 2 251 691 € 2 095 973 € 2 021 821 € 2 122 955 € 2 200 473 € 2 298 833 € 2 210 312 € 2 071 080 € 2 136 373 €
Net margin 6.1% 6.9% 4.3% 3.6% 1.1% 4.5% 29.2% 0.2% -0.0%

Revenue and income statement

In 2024, COLUMBIA SPORTSWEAR DISTRIBUTION achieves revenue of 15.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 15.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 932 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 358 070 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 358 070 €

EBITDA (2024) ?
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

2 251 691 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

720 653 €

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

932 411 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.7%

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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 0%. 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

89.566%

Cash flow / Revenue (2024) ?
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

15.589%

Repayment capacity (2024) ?
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

0.0

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

16.6%

Solvency indicators evolution
COLUMBIA SPORTSWEAR DISTRIBUTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 11.12
Q3: 67.77
Excellent

In 2024, the debt ratio of COLUMBIA SPORTSWEAR DISTR... (0.00) 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.

Financial autonomy
89.57% 2024
2022
2023
2024
Q1: 9.65%
Med: 34.88%
Q3: 62.0%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of COLUMBIA SPORTSWEAR DISTR... (89.6%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.78 years
Excellent

In 2024, the repayment capacity of COLUMBIA SPORTSWEAR DISTR... (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 696.09. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

696.087

Interest coverage (2024) ?
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

0.007

Liquidity indicators evolution
COLUMBIA SPORTSWEAR DISTRIBUTION

Sector positioning

Liquidity ratio
696.09 2024
2022
2023
2024
Q1: 105.43
Med: 164.12
Q3: 324.56
Excellent

In 2024, the liquidity ratio of COLUMBIA SPORTSWEAR DISTR... (696.09) 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
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 6.22x
Average

In 2024, the interest coverage of COLUMBIA SPORTSWEAR DISTR... (0.0x) 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. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Overall, WCR represents 428 days of revenue, i.e. 18.2 M€ to permanently finance.

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

18 242 469 €

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

29 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

72 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 in days of revenue (2024) ?
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

428 j

WCR and payment terms evolution
COLUMBIA SPORTSWEAR DISTRIBUTION

Positioning of COLUMBIA SPORTSWEAR DISTRIBUTION in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of COLUMBIA SPORTSWEAR DISTRIBUTION is estimated at 2 029 366 € (range 1 015 359€ - 5 122 919€). With an EBITDA of 2 251 691€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.

Estimated enterprise value 2024
77 tx
1015k€ 2029k€ 5122k€
2 029 366 € Range: 1 015 359€ - 5 122 919€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 251 691 € × 1.0x
Estimation 2 288 622 €
1 011 508€ - 5 409 042€
Revenue Multiple 30%
15 358 070 € × 0.14x
Estimation 2 207 908 €
1 428 739€ - 5 282 602€
Net Income Multiple 20%
932 411 € × 1.2x
Estimation 1 113 417 €
404 919€ - 4 168 088€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare COLUMBIA SPORTSWEAR DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about COLUMBIA SPORTSWEAR DISTRIBUTION

What is the revenue of COLUMBIA SPORTSWEAR DISTRIBUTION ?

The revenue of COLUMBIA SPORTSWEAR DISTRIBUTION in 2024 is 15.4 M€.

Is COLUMBIA SPORTSWEAR DISTRIBUTION profitable?

Yes, COLUMBIA SPORTSWEAR DISTRIBUTION generated a net profit of 932 k€ in 2024.

Where is the headquarters of COLUMBIA SPORTSWEAR DISTRIBUTION ?

The headquarters of COLUMBIA SPORTSWEAR DISTRIBUTION is located in RAILLENCOURT-SAINTE-OLLE (59554), in the department Nord.

Where to find the tax return of COLUMBIA SPORTSWEAR DISTRIBUTION ?

The tax return of COLUMBIA SPORTSWEAR 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 COLUMBIA SPORTSWEAR DISTRIBUTION operate?

COLUMBIA SPORTSWEAR DISTRIBUTION operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.