CREATION MODE DISTRIBUTION : revenue, balance sheet and financial ratios

CREATION MODE DISTRIBUTION is a French company founded 44 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in ANGERS (49100), this company of category PME shows in 2021 a revenue of 61 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CREATION MODE DISTRIBUTION (SIREN 322584160)
Indicator 2021 2018 2017 2017
Revenue 61 177 € N/C 10 500 € N/C
Net income 13 558 € -34 122 € -11 004 € -30 419 €
EBITDA 46 846 € N/C -12 577 € -30 834 €
Net margin 22.2% N/C -104.8% N/C

Revenue and income statement

In 2021, CREATION MODE DISTRIBUTION achieves revenue of 61 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +55.4%. After deducting consumption (0 €), gross margin stands at 61 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 76.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 22.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 177 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

61 177 €

EBITDA (2021) ?
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

46 846 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 891 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 558 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

76.6%

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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 159%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 72.8% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

158.732%

Financial autonomy (2021) ?
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

38.471%

Cash flow / Revenue (2021) ?
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

72.759%

Repayment capacity (2021) ?
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

11.676

Asset age ratio (2021) ?
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

80.3%

Solvency indicators evolution
CREATION MODE DISTRIBUTION

Sector positioning

Debt ratio
158.73 2021
2017
2018
2021
Q1: 1.75
Med: 43.3
Q3: 118.13
Average

In 2021, the debt ratio of CREATION MODE DISTRIBUTION (158.73) 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
38.47% 2021
2017
2018
2021
Q1: 12.58%
Med: 32.75%
Q3: 53.66%
Good -8 pts over 3 years

In 2021, the financial autonomy of CREATION MODE DISTRIBUTION (38.5%) 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
11.68 years 2021
2017
2021
Q1: 0.0 years
Med: 0.5 years
Q3: 3.11 years
Watch +52 pts over 2 years

In 2021, the repayment capacity of CREATION MODE DISTRIBUTION (11.68) 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 5122.24. 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 14.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

5122.242

Interest coverage (2021) ?
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

14.857

Liquidity indicators evolution
CREATION MODE DISTRIBUTION

Sector positioning

Liquidity ratio
5122.24 2021
2017
2018
2021
Q1: 137.36
Med: 217.79
Q3: 338.24
Excellent -5 pts over 3 years

In 2021, the liquidity ratio of CREATION MODE DISTRIBUTION (5122.24) 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
14.86x 2021
2017
2021
Q1: 0.0x
Med: 0.2x
Q3: 2.13x
Excellent +51 pts over 2 years

In 2021, the interest coverage of CREATION MODE DISTRIBUTION (14.9x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 74 days of revenue, i.e. 13 k€ to permanently finance.

Operating WCR (2021) ?
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

12 525 €

Customer credit (2021) ?
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

4 j

Supplier credit (2021) ?
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

20 j

Inventory turnover (2021) ?
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 (2021) ?
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

74 j

WCR and payment terms evolution
CREATION MODE DISTRIBUTION

Positioning of CREATION MODE DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 54 transactions of similar company sales in 2021, the value of CREATION MODE DISTRIBUTION is estimated at 49 470 € (range 24 709€ - 100 649€). With an EBITDA of 46 846€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (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 2021
54 tx
24k€ 49k€ 100k€
49 470 € Range: 24 709€ - 100 649€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 846 € × 1.8x
Estimation 85 321 €
40 192€ - 160 128€
Revenue Multiple 30%
61 177 € × 0.16x
Estimation 9 560 €
7 118€ - 22 044€
Net Income Multiple 20%
13 558 € × 1.5x
Estimation 19 712 €
12 390€ - 69 861€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 détail d'autres équipements du foyer)

Compare CREATION MODE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about CREATION MODE DISTRIBUTION

What is the revenue of CREATION MODE DISTRIBUTION ?

The revenue of CREATION MODE DISTRIBUTION in 2021 is 61 k€.

Is CREATION MODE DISTRIBUTION profitable?

Yes, CREATION MODE DISTRIBUTION generated a net profit of 14 k€ in 2021.

Where is the headquarters of CREATION MODE DISTRIBUTION ?

The headquarters of CREATION MODE DISTRIBUTION is located in ANGERS (49100), in the department Maine-et-Loire.

Where to find the tax return of CREATION MODE DISTRIBUTION ?

The tax return of CREATION MODE 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 CREATION MODE DISTRIBUTION operate?

CREATION MODE DISTRIBUTION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.