COMMERCIAL IMPORTATION ET DISTRIBUTION : revenue, balance sheet and financial ratios

COMMERCIAL IMPORTATION ET DISTRIBUTION is a French company founded 53 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-HERBLAIN (44800), this company of category PME shows in 2025 a revenue of 29.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COMMERCIAL IMPORTATION ET DISTRIBUTION (SIREN 301293379)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 29 232 463 € 28 610 746 € 33 883 581 € 29 853 467 € 23 886 958 € 17 071 153 € 19 972 857 € 18 072 986 €
Net income 490 757 € 368 889 € 2 568 241 € 2 847 366 € 616 644 € -28 158 € 216 580 € 110 282 €
EBITDA 1 224 460 € 1 068 732 € 2 370 915 € 2 127 571 € 885 177 € 205 814 € 428 890 € 300 897 €
Net margin 1.7% 1.3% 7.6% 9.5% 2.6% -0.2% 1.1% 0.6%

Revenue and income statement

In 2025, COMMERCIAL IMPORTATION ET DISTRIBUTION achieves revenue of 29.2 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2024: +2%. After deducting consumption (23.8 M€), gross margin stands at 5.4 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 491 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

29 232 463 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 385 525 €

EBITDA (2025) ?
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

1 224 460 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 161 741 €

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

490 757 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

67.319%

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

48.095%

Cash flow / Revenue (2025) ?
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

1.898%

Repayment capacity (2025) ?
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

6.682

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

38.8%

Solvency indicators evolution
COMMERCIAL IMPORTATION ET DISTRIBUTION

Sector positioning

Debt ratio
67.32 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Average +7 pts over 3 years

In 2025, the debt ratio of COMMERCIAL IMPORTATION ET... (67.32) 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
48.09% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Good

In 2025, the financial autonomy of COMMERCIAL IMPORTATION ET... (48.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.68 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.58 years
Q3: 2.87 years
Watch

In 2025, the repayment capacity of COMMERCIAL IMPORTATION ET... (6.68) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 259.29. 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 44.7x. Operating income very largely covers interest expenses: high safety margin.

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

259.286

Interest coverage (2025) ?
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

44.694

Liquidity indicators evolution
COMMERCIAL IMPORTATION ET DISTRIBUTION

Sector positioning

Liquidity ratio
259.29 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Good +8 pts over 3 years

In 2025, the liquidity ratio of COMMERCIAL IMPORTATION ET... (259.29) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
44.69x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.75x
Q3: 9.06x
Excellent

In 2025, the interest coverage of COMMERCIAL IMPORTATION ET... (44.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 181 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 181 days of revenue, i.e. 14.7 M€ to permanently finance. Over 2018-2025, WCR increased by +64%, requiring additional financing.

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

14 696 913 €

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

11 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

37 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

181 j

WCR in days of revenue (2025) ?
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

181 j

WCR and payment terms evolution
COMMERCIAL IMPORTATION ET DISTRIBUTION

Positioning of COMMERCIAL IMPORTATION ET DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 573 384€ to 1 657 386€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
573k€ 992k€ 1657k€
992 805 € Range: 573 384€ - 1 657 386€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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) de bois et de matériaux de construction )

Compare COMMERCIAL IMPORTATION ET DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about COMMERCIAL IMPORTATION ET DISTRIBUTION

What is the revenue of COMMERCIAL IMPORTATION ET DISTRIBUTION ?

The revenue of COMMERCIAL IMPORTATION ET DISTRIBUTION in 2025 is 29.2 M€.

Is COMMERCIAL IMPORTATION ET DISTRIBUTION profitable?

Yes, COMMERCIAL IMPORTATION ET DISTRIBUTION generated a net profit of 491 k€ in 2025.

Where is the headquarters of COMMERCIAL IMPORTATION ET DISTRIBUTION ?

The headquarters of COMMERCIAL IMPORTATION ET DISTRIBUTION is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.

Where to find the tax return of COMMERCIAL IMPORTATION ET DISTRIBUTION ?

The tax return of COMMERCIAL IMPORTATION ET 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 COMMERCIAL IMPORTATION ET DISTRIBUTION operate?

COMMERCIAL IMPORTATION ET DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.