DIN DISTRIBUTION : revenue, balance sheet and financial ratios

DIN DISTRIBUTION is a French company founded 34 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2025 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - DIN DISTRIBUTION (SIREN 385074976)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 471 236 € N/C 3 369 903 € N/C N/C N/C N/C 2 501 670 € 2 420 628 €
Net income -107 446 € 30 082 € -93 185 € -232 792 € -145 480 € -11 599 € -212 415 € -127 856 € 126 095 €
EBITDA -131 844 € N/C 3 827 € N/C N/C N/C N/C 10 804 € 169 232 €
Net margin -2.4% N/C -2.8% N/C N/C N/C N/C -5.1% 5.2%

Revenue and income statement

In 2025, DIN DISTRIBUTION achieves revenue of 4.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. After deducting consumption (2.5 M€), gross margin stands at 2.0 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -132 k€, representing -2.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -107 k€ (-2.4% of revenue), which will impact equity.

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

4 471 236 €

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

1 995 490 €

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

-131 844 €

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

-211 341 €

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

-107 446 €

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

-2.9%

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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 779%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

778.752%

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

9.48%

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

-0.244%

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

-153.559

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

36.0%

Solvency indicators evolution
DIN DISTRIBUTION

Sector positioning

Debt ratio
778.75 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Watch +22 pts over 3 years

In 2025, the debt ratio of DIN DISTRIBUTION (778.75) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.48% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average -50 pts over 3 years

In 2025, the financial autonomy of DIN DISTRIBUTION (9.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-153.56 years 2025
2023
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Excellent -22 pts over 2 years

In 2025, the repayment capacity of DIN DISTRIBUTION (-153.56) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 264.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

264.223

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

-8.597

Liquidity indicators evolution
DIN DISTRIBUTION

Sector positioning

Liquidity ratio
264.22 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good -10 pts over 3 years

In 2025, the liquidity ratio of DIN DISTRIBUTION (264.22) 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
-8.6x 2025
2023
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Average -55 pts over 2 years

In 2025, the interest coverage of DIN DISTRIBUTION (-8.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2017-2025, WCR increased by +658%, 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

1 234 687 €

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

31 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

17 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

2 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

99 j

WCR and payment terms evolution
DIN DISTRIBUTION

Positioning of DIN DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of DIN DISTRIBUTION is estimated at 757 636 € (range 445 315€ - 3 069 880€). The price/revenue ratio is 0.17x (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 2025
51 tx
445k€ 757k€ 3069k€
757 636 € Range: 445 315€ - 3 069 880€
NAF 5 année 2025

Valuation method used

Revenue Multiple
4 471 236 € × 0.17x = 757 637 €
Range: 445 316€ - 3 069 881€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)

Compare DIN DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about DIN DISTRIBUTION

What is the revenue of DIN DISTRIBUTION ?

The revenue of DIN DISTRIBUTION in 2025 is 4.5 M€.

Is DIN DISTRIBUTION profitable?

DIN DISTRIBUTION recorded a net loss in 2025.

Where is the headquarters of DIN DISTRIBUTION ?

The headquarters of DIN DISTRIBUTION is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of DIN DISTRIBUTION ?

The tax return of DIN 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 DIN DISTRIBUTION operate?

DIN DISTRIBUTION operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.