SIREN : 348370909
CREST DISTRIBUTION is a French company founded 37 years ago, specialized in the sector Hypermarchés. Based in AOUSTE-SUR-SYE (26400), this company of category ETI shows in 2024 a revenue of 42.3 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 42 294 933 € | 40 989 473 € | 35 505 783 € | 33 877 178 € | 33 331 075 € | 31 469 325 € | 31 173 790 € | 30 796 381 € |
| Net income | 897 455 € | 1 117 636 € | 1 046 330 € | 1 065 121 € | 941 961 € | 710 572 € | 836 668 € | 951 790 € |
| EBITDA | 1 444 970 € | 1 746 483 € | 1 646 178 € | 1 867 369 € | 1 837 109 € | 1 503 186 € | 1 518 551 € | 1 714 586 € |
| Net margin | 2.1% | 2.7% | 2.9% | 3.1% | 2.8% | 2.3% | 2.7% | 3.1% |
In 2024, CREST DISTRIBUTION achieves revenue of 42.3 M€. Revenue is growing positively over 8 years (CAGR: +4.6%). Vs 2023: +3%. After deducting consumption (32.4 M€), gross margin stands at 9.9 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 897 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
42 294 933 €
9 913 951 €
1 444 970 €
1 235 890 €
897 455 €
3.4%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
17.622%
38.529%
2.539%
0.348
23.3%
In 2024, the debt ratio of CREST DISTRIBUTION (17.62) 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.
In 2024, the financial autonomy of CREST 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.
In 2024, the repayment capacity of CREST DISTRIBUTION (0.35) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 110.55. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
110.549
0.652
In 2024, the liquidity ratio of CREST DISTRIBUTION (110.55) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of CREST DISTRIBUTION (0.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 2.6 M€ to permanently finance.
2 571 955 €
3 j
26 j
18 j
22 j
Based on 551 transactions of similar company sales in 2024, the value of CREST DISTRIBUTION is estimated at 7 378 814 € (range 3 248 334€ - 14 994 954€). With an EBITDA of 1 444 970€, 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 CREST DISTRIBUTION with other companies in the same sector:
The revenue of CREST DISTRIBUTION in 2024 is 42.3 M€.
Yes, CREST DISTRIBUTION generated a net profit of 897 k€ in 2024.
The headquarters of CREST DISTRIBUTION is located in AOUSTE-SUR-SYE (26400), in the department Drome.
The tax return of CREST 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).
CREST DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.