DISTRI LA VALENTINE : revenue, balance sheet and financial ratios

DISTRI LA VALENTINE is a French company founded 23 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in VILLENEUVE SUR LOT (47300), this company of category GE shows in 2024 a revenue of 6.3 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 - DISTRI LA VALENTINE (SIREN 445154875)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 273 530 € 9 291 094 € 7 160 372 € 7 867 645 € 7 293 336 € 7 758 689 € 8 033 909 € 5 941 857 € 5 617 587 €
Net income -374 744 € 580 101 € 1 015 716 € 946 608 € 530 266 € 679 844 € 717 956 € -99 717 € 372 987 €
EBITDA 277 144 € 984 323 € 1 651 659 € 1 561 013 € 1 086 883 € 1 334 220 € 1 367 589 € 39 942 € 681 273 €
Net margin -6.0% 6.2% 14.2% 12.0% 7.3% 8.8% 8.9% -1.7% 6.6%

Revenue and income statement

In 2024, DISTRI LA VALENTINE achieves revenue of 6.3 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Significant drop of -32% vs 2023. After deducting consumption (3.9 M€), gross margin stands at 2.3 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 277 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -72%, reducing margin by 6.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -375 k€ (-6.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 273 530 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 331 510 €

EBITDA (2024) ?
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

277 144 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-379 204 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-374 744 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 24804%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24804.028%

Financial autonomy (2024) ?
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

0.312%

Cash flow / Revenue (2024) ?
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

3.131%

Repayment capacity (2024) ?
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

27.087

Asset age ratio (2024) ?
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

12.7%

Solvency indicators evolution
DISTRI LA VALENTINE

Sector positioning

Debt ratio
24804.03 2024
2022
2023
2024
Q1: 0.96
Med: 20.93
Q3: 71.81
Watch +73 pts over 3 years

In 2024, the debt ratio of DISTRI LA VALENTINE (24804.03) 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
0.31% 2024
2022
2023
2024
Q1: 7.32%
Med: 33.4%
Q3: 56.85%
Average -50 pts over 3 years

In 2024, the financial autonomy of DISTRI LA VALENTINE (0.3%) 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
27.09 years 2024
2022
2023
2024
Q1: -0.06 years
Med: 0.07 years
Q3: 2.46 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of DISTRI LA VALENTINE (27.09) 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 515.30. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

515.297

Interest coverage (2024) ?
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

2.845

Liquidity indicators evolution
DISTRI LA VALENTINE

Sector positioning

Liquidity ratio
515.3 2024
2022
2023
2024
Q1: 141.15
Med: 215.06
Q3: 351.66
Excellent +43 pts over 3 years

In 2024, the liquidity ratio of DISTRI LA VALENTINE (515.30) 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
2.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.05x
Q3: 3.99x
Good +43 pts over 3 years

In 2024, the interest coverage of DISTRI LA VALENTINE (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 352 days of revenue, i.e. 6.1 M€ to permanently finance. Over 2016-2024, WCR increased by +503%, requiring additional financing.

Operating WCR (2024) ?
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

6 137 583 €

Customer credit (2024) ?
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 (2024) ?
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

64 j

Inventory turnover (2024) ?
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

72 j

WCR in days of revenue (2024) ?
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

352 j

WCR and payment terms evolution
DISTRI LA VALENTINE

Positioning of DISTRI LA VALENTINE in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of DISTRI LA VALENTINE is estimated at 1 334 952 € (range 972 004€ - 1 952 720€). With an EBITDA of 277 144€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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 2024
61 tx
972k€ 1334k€ 1952k€
1 334 952 € Range: 972 004€ - 1 952 720€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
277 144 € × 4.7x
Estimation 1 306 774 €
941 535€ - 2 036 512€
Revenue Multiple 30%
6 273 530 € × 0.22x
Estimation 1 381 917 €
1 022 787€ - 1 813 068€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 DISTRI LA VALENTINE 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 DISTRI LA VALENTINE

What is the revenue of DISTRI LA VALENTINE ?

The revenue of DISTRI LA VALENTINE in 2024 is 6.3 M€.

Is DISTRI LA VALENTINE profitable?

DISTRI LA VALENTINE recorded a net loss in 2024.

Where is the headquarters of DISTRI LA VALENTINE ?

The headquarters of DISTRI LA VALENTINE is located in VILLENEUVE SUR LOT (47300), in the department Lot-et-Garonne.

Where to find the tax return of DISTRI LA VALENTINE ?

The tax return of DISTRI LA VALENTINE 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 DISTRI LA VALENTINE operate?

DISTRI LA VALENTINE 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.