DISTRIBUTION ALIMENTATION DU PONT D AIN : revenue, balance sheet and financial ratios

DISTRIBUTION ALIMENTATION DU PONT D AIN is a French company founded 42 years ago, specialized in the sector Supermarchés. Based in PONT-D AIN (01160), this company of category PME shows in 2025 a revenue of 25.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - DISTRIBUTION ALIMENTATION DU PONT D AIN (SIREN 330283847)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 25 499 537 € 29 126 657 € 23 423 915 € 22 514 050 € 21 193 792 € 22 364 151 € 22 185 796 € 22 110 534 € 21 830 745 €
Net income 360 063 € -875 918 € -327 901 € -58 593 € -99 061 € 13 299 € -241 847 € -39 319 € 81 310 €
EBITDA 513 778 € -580 591 € -206 787 € 12 579 € 8 286 € 57 046 € -125 771 € 110 968 € 252 111 €
Net margin 1.4% -3.0% -1.4% -0.3% -0.5% 0.1% -1.1% -0.2% 0.4%

Revenue and income statement

In 2025, DISTRIBUTION ALIMENTATION DU PONT D AIN achieves revenue of 25.5 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Significant drop of -12% vs 2024. After deducting consumption (20.5 M€), gross margin stands at 5.0 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 514 k€, representing 2.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 360 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

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

25 499 537 €

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

4 961 880 €

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

513 778 €

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

474 067 €

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

360 063 €

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

2.0%

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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 399%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

398.546%

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

8.07%

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

1.755%

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

2.649

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

17.4%

Solvency indicators evolution
DISTRIBUTION ALIMENTATION DU PONT D AIN

Sector positioning

Debt ratio
398.55 2025
2022
2024
2025
Q1: 0.44
Med: 27.33
Q3: 92.2
Watch +23 pts over 3 years

In 2025, the debt ratio of DISTRIBUTION ALIMENTATION... (398.55) 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
8.07% 2025
2022
2024
2025
Q1: 15.56%
Med: 32.02%
Q3: 48.04%
Average -13 pts over 3 years

In 2025, the financial autonomy of DISTRIBUTION ALIMENTATION... (8.1%) 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
2.65 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.94 years
Q3: 3.44 years
Average +42 pts over 3 years

In 2025, the repayment capacity of DISTRIBUTION ALIMENTATION... (2.65) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.82. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.

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

130.82

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

6.563

Liquidity indicators evolution
DISTRIBUTION ALIMENTATION DU PONT D AIN

Sector positioning

Liquidity ratio
130.82 2025
2022
2024
2025
Q1: 106.74
Med: 134.53
Q3: 180.7
Average +17 pts over 3 years

In 2025, the liquidity ratio of DISTRIBUTION ALIMENTATION... (130.82) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
6.56x 2025
2022
2024
2025
Q1: 0.0x
Med: 1.26x
Q3: 6.17x
Excellent +50 pts over 3 years

In 2025, the interest coverage of DISTRIBUTION ALIMENTATION... (6.6x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 1.2 M€ to permanently finance.

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

1 173 234 €

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

2 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

26 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

16 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

17 j

WCR and payment terms evolution
DISTRIBUTION ALIMENTATION DU PONT D AIN

Positioning of DISTRIBUTION ALIMENTATION DU PONT D AIN in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of DISTRIBUTION ALIMENTATION DU PONT D AIN is estimated at 4 126 245 € (range 2 220 195€ - 7 159 913€). With an EBITDA of 513 778€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.

Estimated enterprise value 2025
270 transactions
2220k€ 4126k€ 7159k€
4 126 245 € Range: 2 220 195€ - 7 159 913€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
513 778 € × 4.5x
Estimation 2 301 185 €
805 050€ - 3 814 046€
Revenue Multiple 30%
25 499 537 € × 0.33x
Estimation 8 407 051 €
5 447 766€ - 13 872 636€
Net Income Multiple 20%
360 063 € × 6.3x
Estimation 2 267 686 €
916 704€ - 5 455 500€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Supermarchés)

Compare DISTRIBUTION ALIMENTATION DU PONT D AIN with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about DISTRIBUTION ALIMENTATION DU PONT D AIN

What is the revenue of DISTRIBUTION ALIMENTATION DU PONT D AIN ?

The revenue of DISTRIBUTION ALIMENTATION DU PONT D AIN in 2025 is 25.5 M€.

Is DISTRIBUTION ALIMENTATION DU PONT D AIN profitable?

Yes, DISTRIBUTION ALIMENTATION DU PONT D AIN generated a net profit of 360 k€ in 2025.

Where is the headquarters of DISTRIBUTION ALIMENTATION DU PONT D AIN ?

The headquarters of DISTRIBUTION ALIMENTATION DU PONT D AIN is located in PONT-D AIN (01160), in the department Ain.

Where to find the tax return of DISTRIBUTION ALIMENTATION DU PONT D AIN ?

The tax return of DISTRIBUTION ALIMENTATION DU PONT D AIN 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 DISTRIBUTION ALIMENTATION DU PONT D AIN operate?

DISTRIBUTION ALIMENTATION DU PONT D AIN operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.