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DISTRIBUTION DES ILES DU NORD : revenue, balance sheet and financial ratios

DISTRIBUTION DES ILES DU NORD is a French company founded 20 years ago, specialized in the sector Commerce de détail de meubles. Based in SAINT MARTIN (97150), this company of category PME shows in 2021 a revenue of 2.7 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 - DISTRIBUTION DES ILES DU NORD (SIREN 483349197)
Indicator 2021
Revenue 2 653 065 €
Net income 117 977 €
EBITDA 295 463 €
Net margin 4.4%

Revenue and income statement

In 2021, DISTRIBUTION DES ILES DU NORD achieves revenue of 2.7 M€. After deducting consumption (1.2 M€), gross margin stands at 1.4 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 295 k€, representing 11.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 118 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 653 065 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 442 944 €

EBITDA (2021) ?
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

295 463 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

175 923 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

117 977 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.1%

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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 275%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

275.273%

Financial autonomy (2021) ?
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

10.193%

Cash flow / Revenue (2021) ?
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

7.616%

Repayment capacity (2021) ?
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

3.985

Asset age ratio (2021) ?
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

63.2%

Solvency indicators evolution
DISTRIBUTION DES ILES DU NORD

Sector positioning

Debt ratio
275.27 2021
2021
Q1: 3.5
Med: 39.7
Q3: 124.54
Average

In 2021, the debt ratio of DISTRIBUTION DES ILES DU ... (275.27) 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
10.19% 2021
2021
Q1: 11.17%
Med: 27.16%
Q3: 45.19%
Average

In 2021, the financial autonomy of DISTRIBUTION DES ILES DU ... (10.2%) 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
3.98 years 2021
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 2.86 years
Average

In 2021, the repayment capacity of DISTRIBUTION DES ILES DU ... (3.98) 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 98.04. 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 6.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

98.036

Interest coverage (2021) ?
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

6.279

Liquidity indicators evolution
DISTRIBUTION DES ILES DU NORD

Sector positioning

Liquidity ratio
98.04 2021
2021
Q1: 119.47
Med: 161.76
Q3: 234.4
Watch

In 2021, the liquidity ratio of DISTRIBUTION DES ILES DU ... (98.04) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.28x 2021
2021
Q1: 0.0x
Med: 0.85x
Q3: 3.15x
Excellent

In 2021, the interest coverage of DISTRIBUTION DES ILES DU ... (6.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 201 days. Excellent situation: suppliers finance 200 days of the operating cycle (retail model). Inventory turnover is 226 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 202 days of revenue, i.e. 1.5 M€ to permanently finance.

Operating WCR (2021) ?
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

1 485 239 €

Customer credit (2021) ?
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

1 j

Supplier credit (2021) ?
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

201 j

Inventory turnover (2021) ?
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

226 j

WCR in days of revenue (2021) ?
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

202 j

WCR and payment terms evolution
DISTRIBUTION DES ILES DU NORD

Positioning of DISTRIBUTION DES ILES DU NORD in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 54 transactions of similar company sales in 2021, the value of DISTRIBUTION DES ILES DU NORD is estimated at 427 751 € (range 240 918€ - 913 352€). With an EBITDA of 295 463€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (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 2021
54 tx
240k€ 427k€ 913k€
427 751 € Range: 240 918€ - 913 352€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
295 463 € × 1.8x
Estimation 538 127 €
253 495€ - 1 009 946€
Revenue Multiple 30%
2 653 065 € × 0.16x
Estimation 414 607 €
308 693€ - 955 995€
Net Income Multiple 20%
117 977 € × 1.5x
Estimation 171 529 €
107 816€ - 607 903€
How is this estimate calculated?

This estimate is based on the analysis of 54 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 de meubles)

Compare DISTRIBUTION DES ILES DU NORD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about DISTRIBUTION DES ILES DU NORD

What is the revenue of DISTRIBUTION DES ILES DU NORD ?

The revenue of DISTRIBUTION DES ILES DU NORD in 2021 is 2.7 M€.

Is DISTRIBUTION DES ILES DU NORD profitable?

Yes, DISTRIBUTION DES ILES DU NORD generated a net profit of 118 k€ in 2021.

Where is the headquarters of DISTRIBUTION DES ILES DU NORD ?

The headquarters of DISTRIBUTION DES ILES DU NORD is located in SAINT MARTIN (97150), in the department Guadeloupe.

Where to find the tax return of DISTRIBUTION DES ILES DU NORD ?

The tax return of DISTRIBUTION DES ILES DU NORD 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 DES ILES DU NORD operate?

DISTRIBUTION DES ILES DU NORD operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.