CSC DISTRIBUTION : revenue, balance sheet and financial ratios

CSC DISTRIBUTION is a French company founded 22 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in SAINT-AMAND-VILLAGES (50160), this company of category PME shows in 2017 a revenue of 568 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 - CSC DISTRIBUTION (SIREN 450236724)
Indicator 2023 2022 2017 2016
Revenue N/C N/C 567 544 € 627 530 €
Net income 53 102 € 53 238 € 5 892 € 31 088 €
EBITDA N/C N/C 6 901 € 41 432 €
Net margin N/C N/C 1.0% 5.0%

Revenue and income statement

In 2023, CSC DISTRIBUTION generates positive net income of 53 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 31 k€ -> 53 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 102 €

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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 23%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.335%

Financial autonomy (2023) ?
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

57.76%

Asset age ratio (2023) ?
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

56.3%

Solvency indicators evolution
CSC DISTRIBUTION

Sector positioning

Debt ratio
23.34 2023
2017
2022
2023
Q1: 0.0
Med: 10.25
Q3: 68.71
Average

In 2023, the debt ratio of CSC DISTRIBUTION (23.34) 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
57.76% 2023
2017
2022
2023
Q1: 0.0%
Med: 18.11%
Q3: 43.61%
Excellent

In 2023, the financial autonomy of CSC DISTRIBUTION (57.8%) 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.

Repayment capacity
7.15 years 2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 1.52 years
Watch

In 2017, the repayment capacity of CSC DISTRIBUTION (7.15) 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 235.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

235.75

Liquidity indicators evolution
CSC DISTRIBUTION

Sector positioning

Liquidity ratio
235.75 2023
2017
2022
2023
Q1: 104.44
Med: 164.27
Q3: 277.23
Good +6 pts over 3 years

In 2023, the liquidity ratio of CSC DISTRIBUTION (235.75) 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
54.11x 2017
2017
Q1: 0.0x
Med: 0.19x
Q3: 3.29x
Excellent

In 2017, the interest coverage of CSC DISTRIBUTION (54.1x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
CSC DISTRIBUTION

Positioning of CSC DISTRIBUTION in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 27 736€ to 131 815€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
27k€ 108k€ 131k€
108 262 € Range: 27 736€ - 131 815€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Autres commerces de détail en magasin non spécialisé)

Compare CSC DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about CSC DISTRIBUTION

What is the revenue of CSC DISTRIBUTION ?

The revenue of CSC DISTRIBUTION in 2017 is 568 k€.

Is CSC DISTRIBUTION profitable?

Yes, CSC DISTRIBUTION generated a net profit of 53 k€ in 2023.

Where is the headquarters of CSC DISTRIBUTION ?

The headquarters of CSC DISTRIBUTION is located in SAINT-AMAND-VILLAGES (50160), in the department Manche.

Where to find the tax return of CSC DISTRIBUTION ?

The tax return of CSC 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 CSC DISTRIBUTION operate?

CSC DISTRIBUTION operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.