SIREN : 808244875
COUSSON DISTRIBUTION is a French company founded 11 years ago, specialized in the sector Supermarchés. Based in LES BELLEVILLE (73440), this company of category PME shows in 2024 a revenue of 1.9 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 915 960 € | 1 948 694 € | 1 778 745 € | 974 897 € | 1 487 578 € | 1 465 435 € | 1 354 669 € | 1 319 604 € | 1 185 398 € |
| Net income | 20 367 € | 15 741 € | 5 055 € | 1 249 € | 52 981 € | 90 893 € | 51 139 € | 83 227 € | 78 778 € |
| EBITDA | 67 735 € | 69 505 € | 64 318 € | 52 194 € | 114 662 € | 165 317 € | 99 977 € | 82 884 € | 120 678 € |
| Net margin | 1.1% | 0.8% | 0.3% | 0.1% | 3.6% | 6.2% | 3.8% | 6.3% | 6.6% |
In 2024, COUSSON DISTRIBUTION achieves revenue of 1.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Slight decline of -2% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 687 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.
1 915 960 €
687 456 €
67 735 €
13 489 €
20 367 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 64%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
23.594%
63.781%
3.912%
1.471
8.2%
In 2024, the debt ratio of COUSSON DISTRIBUTION (23.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of COUSSON DISTRIBUTION (63.8%) 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 2024, the repayment capacity of COUSSON DISTRIBUTION (1.47) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 228.82. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
228.825
1.283
In 2024, the liquidity ratio of COUSSON DISTRIBUTION (228.82) 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 2024, the interest coverage of COUSSON DISTRIBUTION (1.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 185 k€ to permanently finance. Over 2016-2024, WCR increased by +236%, requiring additional financing.
185 216 €
9 j
22 j
18 j
35 j
Based on 551 transactions of similar company sales in 2024, the value of COUSSON DISTRIBUTION is estimated at 316 007 € (range 138 362€ - 637 359€). With an EBITDA of 67 735€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 551 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 COUSSON DISTRIBUTION with other companies in the same sector:
The revenue of COUSSON DISTRIBUTION in 2024 is 1.9 M€.
Yes, COUSSON DISTRIBUTION generated a net profit of 20 k€ in 2024.
The headquarters of COUSSON DISTRIBUTION is located in LES BELLEVILLE (73440), in the department Savoie.
The tax return of COUSSON 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).
COUSSON DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.