DISTRIBUTION MATERIELS SERVICES : revenue, balance sheet and financial ratios

DISTRIBUTION MATERIELS SERVICES is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in GIGNAC-LA-NERTHE (13180), this company of category PME shows in 2024 a revenue of 604 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - DISTRIBUTION MATERIELS SERVICES (SIREN 491413746)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 603 927 € 655 896 € 613 532 € 635 387 € 194 567 € 324 000 € 409 009 € 490 239 €
Net income 3 414 € 6 843 € 3 768 € 6 684 € -613 € -8 175 € 42 656 € 21 527 €
EBITDA 13 176 € -187 274 € 16 233 € 19 741 € 2 668 € 490 € 63 131 € 31 217 €
Net margin 0.6% 1.0% 0.6% 1.1% -0.3% -2.5% 10.4% 4.4%

Revenue and income statement

In 2024, DISTRIBUTION MATERIELS SERVICES achieves revenue of 604 k€. Revenue is growing positively over 8 years (CAGR: +3.0%). Slight decline of -8% vs 2023. After deducting consumption (327 k€), gross margin stands at 276 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 2.2% of revenue. Positive scissor effect: EBITDA margin improves by +30.7 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 3 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

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

603 927 €

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

276 452 €

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

13 176 €

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

6 302 €

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

3 414 €

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

2.2%

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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 583%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 36.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% 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

582.815%

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

11.516%

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

1.598%

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

36.685

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

58.7%

Solvency indicators evolution
DISTRIBUTION MATERIELS SERVICES

Sector positioning

Debt ratio
582.82 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Watch

In 2024, the debt ratio of DISTRIBUTION MATERIELS SE... (582.82) 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
11.52% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Watch

In 2024, the financial autonomy of DISTRIBUTION MATERIELS SE... (11.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
36.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Watch

In 2024, the repayment capacity of DISTRIBUTION MATERIELS SE... (36.69) 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 377.26. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

377.261

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

1.609

Liquidity indicators evolution
DISTRIBUTION MATERIELS SERVICES

Sector positioning

Liquidity ratio
377.26 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Excellent +13 pts over 3 years

In 2024, the liquidity ratio of DISTRIBUTION MATERIELS SE... (377.26) 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
1.61x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Good -5 pts over 3 years

In 2024, the interest coverage of DISTRIBUTION MATERIELS SE... (1.6x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 205 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 234 days of revenue, i.e. 392 k€ to permanently finance. Over 2017-2024, WCR increased by +96%, 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

391 876 €

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

27 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

61 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

205 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

234 j

WCR and payment terms evolution
DISTRIBUTION MATERIELS SERVICES

Positioning of DISTRIBUTION MATERIELS SERVICES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 32 143€ to 79 461€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
32k€ 52k€ 79k€
52 161 € Range: 32 143€ - 79 461€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de matériel électrique)

Compare DISTRIBUTION MATERIELS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about DISTRIBUTION MATERIELS SERVICES

What is the revenue of DISTRIBUTION MATERIELS SERVICES ?

The revenue of DISTRIBUTION MATERIELS SERVICES in 2024 is 604 k€.

Is DISTRIBUTION MATERIELS SERVICES profitable?

Yes, DISTRIBUTION MATERIELS SERVICES generated a net profit of 3 k€ in 2024.

Where is the headquarters of DISTRIBUTION MATERIELS SERVICES ?

The headquarters of DISTRIBUTION MATERIELS SERVICES is located in GIGNAC-LA-NERTHE (13180), in the department Bouches-du-Rhone.

Where to find the tax return of DISTRIBUTION MATERIELS SERVICES ?

The tax return of DISTRIBUTION MATERIELS SERVICES 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 MATERIELS SERVICES operate?

DISTRIBUTION MATERIELS SERVICES operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.