DISTRIBUTION ASIA FRANCE : revenue, balance sheet and financial ratios
DISTRIBUTION ASIA FRANCE is a French company
founded 18 years ago,
specialized in the sector Supermarchés.
Based in TOURS (37100),
this company of category ETI
shows in 2025 a revenue of 3.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - DISTRIBUTION ASIA FRANCE (SIREN 494815137)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
3 203 014 €
3 130 548 €
3 010 208 €
3 114 419 €
3 165 289 €
2 588 976 €
2 481 019 €
2 581 770 €
2 677 102 €
Net income
190 399 €
139 860 €
40 047 €
99 077 €
168 873 €
117 125 €
62 649 €
86 170 €
142 276 €
EBITDA
292 184 €
261 418 €
63 839 €
165 467 €
269 187 €
132 542 €
81 058 €
129 818 €
187 555 €
Net margin
5.9%
4.5%
1.3%
3.2%
5.3%
4.5%
2.5%
3.3%
5.3%
Revenue and income statement
In 2025, DISTRIBUTION ASIA FRANCE achieves revenue of 3.2 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Vs 2024: +2%. After deducting consumption (2.2 M€), gross margin stands at 964 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 292 k€, representing 9.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 190 k€, i.e. 5.9% 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
3 203 014 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
963 763 €
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
292 184 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
285 134 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
190 399 €
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
9.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
34.428%
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
50.605%
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
6.019%
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
0.757
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution DISTRIBUTION ASIA FRANCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
-488.409
50.196
87.746
30.642
36.471
15.894
20.365
34.029
34.428
Financial autonomy
-13.35
6.217
23.013
42.507
44.226
58.141
57.138
49.504
50.605
Repayment capacity
1.627
0.103
0.793
0.476
0.752
0.65
1.285
0.833
0.757
Cash flow / Revenue
6.772%
4.869%
3.941%
5.112%
5.74%
3.719%
1.861%
4.873%
6.019%
Sector positioning
Debt ratio
34.432025
2023
2024
2025
Q1: 0.48
Med: 27.52
Q3: 93.88
Average+15 pts over 3 years
In 2025, the debt ratio of DISTRIBUTION ASIA FRANCE (34.43) 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
50.6%2025
2023
2024
2025
Q1: 15.49%
Med: 31.94%
Q3: 47.89%
Excellent
In 2025, the financial autonomy of DISTRIBUTION ASIA FRANCE (50.6%) 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
0.76 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.93 years
Q3: 3.34 years
Good-7 pts over 3 years
In 2025, the repayment capacity of DISTRIBUTION ASIA FRANCE (0.76) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 296.82. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
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
296.818
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
1.265
Liquidity indicators evolution DISTRIBUTION ASIA FRANCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
167.074
96.091
140.298
186.159
229.637
282.101
290.674
278.301
296.818
Interest coverage
2.922
2.606
0.696
0.069
0.14
0.226
0.356
1.185
1.265
Sector positioning
Liquidity ratio
296.822025
2023
2024
2025
Q1: 107.28
Med: 134.47
Q3: 181.15
Excellent
In 2025, the liquidity ratio of DISTRIBUTION ASIA FRANCE (296.82) 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
1.26x2025
2023
2024
2025
Q1: 0.0x
Med: 1.28x
Q3: 6.24x
Average+18 pts over 3 years
In 2025, the interest coverage of DISTRIBUTION ASIA FRANCE (1.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 236 k€ to permanently finance. Over 2017-2025, WCR increased by +35%, requiring additional financing.
Operating WCR (2025)
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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
236 318 €
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
0 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
18 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
31 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
27 j
WCR and payment terms evolution DISTRIBUTION ASIA FRANCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
175 350 €
225 569 €
204 858 €
139 934 €
121 231 €
209 320 €
251 232 €
210 498 €
236 318 €
Inventory turnover (days)
23
22
22
23
19
28
28
24
31
Customer payment term (days)
3
8
3
1
1
2
3
3
0
Supplier payment term (days)
21
48
24
19
30
18
14
19
18
Positioning of DISTRIBUTION ASIA FRANCE in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of DISTRIBUTION ASIA FRANCE is estimated at
1 210 970 €
(range 531 153€ - 2 184 250€).
With an EBITDA of 292 184€, 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 value2025
270 transactions
531k€1210k€2184k€
1 210 970 €Range: 531 153€ - 2 184 250€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
292 184 €×4.5x
Estimation1 308 677 €
457 830€ - 2 169 036€
Revenue Multiple30%
3 203 014 €×0.33x
Estimation1 056 015 €
684 298€ - 1 742 551€
Net Income Multiple20%
190 399 €×6.3x
Estimation1 199 138 €
484 747€ - 2 884 833€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 ASIA FRANCE with other companies in the same sector:
Frequently asked questions about DISTRIBUTION ASIA FRANCE
What is the revenue of DISTRIBUTION ASIA FRANCE ?
The revenue of DISTRIBUTION ASIA FRANCE in 2025 is 3.2 M€.
Is DISTRIBUTION ASIA FRANCE profitable?
Yes, DISTRIBUTION ASIA FRANCE generated a net profit of 190 k€ in 2025.
Where is the headquarters of DISTRIBUTION ASIA FRANCE ?
The headquarters of DISTRIBUTION ASIA FRANCE is located in TOURS (37100), in the department Indre-et-Loire.
Where to find the tax return of DISTRIBUTION ASIA FRANCE ?
The tax return of DISTRIBUTION ASIA FRANCE 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 ASIA FRANCE operate?
DISTRIBUTION ASIA FRANCE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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