DISTRIBUTION MEDITERANEENNE PARFUMERIE : revenue, balance sheet and financial ratios

DISTRIBUTION MEDITERANEENNE PARFUMERIE is a French company founded 45 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in LA FARLEDE (83210), this company of category PME shows in 2025 a revenue of 6.2 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 MEDITERANEENNE PARFUMERIE (SIREN 321630758)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 6 225 898 € N/C 5 814 360 € 5 467 639 € 5 132 110 € 5 245 815 € 5 376 711 € 5 559 430 € 5 641 829 €
Net income 125 464 € 101 988 € 71 274 € 120 067 € 185 965 € 118 674 € 170 321 € 136 930 € 124 763 €
EBITDA 228 204 € N/C 154 226 € 159 744 € 274 901 € 209 815 € 270 084 € 212 186 € 160 538 €
Net margin 2.0% N/C 1.2% 2.2% 3.6% 2.3% 3.2% 2.5% 2.2%

Revenue and income statement

In 2025, DISTRIBUTION MEDITERANEENNE PARFUMERIE achieves revenue of 6.2 M€. Revenue is growing positively over 9 years (CAGR: +1.2%). After deducting consumption (3.0 M€), gross margin stands at 3.2 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 228 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 125 k€, i.e. 2.0% 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

6 225 898 €

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

3 237 114 €

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

228 204 €

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

165 453 €

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

125 464 €

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

3.7%

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% 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

30.358%

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

48.132%

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

3.021%

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

2.369

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

19.8%

Solvency indicators evolution
DISTRIBUTION MEDITERANEENNE PARFUMERIE

Sector positioning

Debt ratio
30.36 2025
2023
2024
2025
Q1: 1.24
Med: 14.2
Q3: 46.92
Average

In 2025, the debt ratio of DISTRIBUTION MEDITERANEEN... (30.36) 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
48.13% 2025
2023
2024
2025
Q1: 21.23%
Med: 48.13%
Q3: 68.65%
Good -16 pts over 3 years

In 2025, the financial autonomy of DISTRIBUTION MEDITERANEEN... (48.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.37 years 2025
2023
2025
Q1: 0.0 years
Med: 0.63 years
Q3: 2.18 years
Watch

In 2025, the repayment capacity of DISTRIBUTION MEDITERANEEN... (2.37) 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 178.41. 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 5.6x. 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

178.411

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

5.556

Liquidity indicators evolution
DISTRIBUTION MEDITERANEENNE PARFUMERIE

Sector positioning

Liquidity ratio
178.41 2025
2023
2024
2025
Q1: 151.11
Med: 283.14
Q3: 516.07
Average -19 pts over 3 years

In 2025, the liquidity ratio of DISTRIBUTION MEDITERANEEN... (178.41) 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
5.56x 2025
2023
2025
Q1: 0.0x
Med: 1.2x
Q3: 5.34x
Excellent

In 2025, the interest coverage of DISTRIBUTION MEDITERANEEN... (5.6x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 47 days of revenue, i.e. 810 k€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

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

810 238 €

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

15 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

21 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

75 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

47 j

WCR and payment terms evolution
DISTRIBUTION MEDITERANEENNE PARFUMERIE

Positioning of DISTRIBUTION MEDITERANEENNE PARFUMERIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of DISTRIBUTION MEDITERANEENNE PARFUMERIE is estimated at 1 027 423 € (range 630 056€ - 2 711 262€). With an EBITDA of 228 204€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2025
64 tx
630k€ 1027k€ 2711k€
1 027 423 € Range: 630 056€ - 2 711 262€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
228 204 € × 2.4x
Estimation 539 634 €
266 213€ - 2 538 604€
Revenue Multiple 30%
6 225 898 € × 0.38x
Estimation 2 374 635 €
1 578 529€ - 3 825 350€
Net Income Multiple 20%
125 464 € × 1.8x
Estimation 226 081 €
116 956€ - 1 471 778€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare DISTRIBUTION MEDITERANEENNE PARFUMERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about DISTRIBUTION MEDITERANEENNE PARFUMERIE

What is the revenue of DISTRIBUTION MEDITERANEENNE PARFUMERIE ?

The revenue of DISTRIBUTION MEDITERANEENNE PARFUMERIE in 2025 is 6.2 M€.

Is DISTRIBUTION MEDITERANEENNE PARFUMERIE profitable?

Yes, DISTRIBUTION MEDITERANEENNE PARFUMERIE generated a net profit of 125 k€ in 2025.

Where is the headquarters of DISTRIBUTION MEDITERANEENNE PARFUMERIE ?

The headquarters of DISTRIBUTION MEDITERANEENNE PARFUMERIE is located in LA FARLEDE (83210), in the department Var.

Where to find the tax return of DISTRIBUTION MEDITERANEENNE PARFUMERIE ?

The tax return of DISTRIBUTION MEDITERANEENNE PARFUMERIE 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 MEDITERANEENNE PARFUMERIE operate?

DISTRIBUTION MEDITERANEENNE PARFUMERIE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.