ENTREPRISE FRANCAISE DE DISTRIBUTION : revenue, balance sheet and financial ratios

ENTREPRISE FRANCAISE DE DISTRIBUTION is a French company founded 16 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in LAVERSINE (02600), this company of category PME shows in 2017 a revenue of 272 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ENTREPRISE FRANCAISE DE DISTRIBUTION (SIREN 519927271)
Indicator 2017 2016
Revenue 271 509 € 199 797 €
Net income 2 349 € 21 950 €
EBITDA 7 596 € 22 896 €
Net margin 0.9% 11.0%

Revenue and income statement

In 2017, ENTREPRISE FRANCAISE DE DISTRIBUTION achieves revenue of 272 k€. Vs 2016, growth of +36% (200 k€ -> 272 k€). After deducting consumption (116 k€), gross margin stands at 155 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 2.8% of revenue. Warning negative scissor effect: despite revenue change (+36%), EBITDA varies by -67%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

271 509 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

155 232 €

EBITDA (2017) ?
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

7 596 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 569 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 349 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.238%

Financial autonomy (2017) ?
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

26.745%

Cash flow / Revenue (2017) ?
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

2.673%

Repayment capacity (2017) ?
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

3.179

Asset age ratio (2017) ?
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

69.2%

Solvency indicators evolution
ENTREPRISE FRANCAISE DE DISTRIBUTION

Sector positioning

Debt ratio
76.24 2017
2016
2017
Q1: 0.64
Med: 28.59
Q3: 123.39
Average +21 pts over 2 years

In 2017, the debt ratio of ENTREPRISE FRANCAISE DE D... (76.24) 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
26.75% 2017
2016
2017
Q1: 10.49%
Med: 32.14%
Q3: 56.75%
Average -11 pts over 2 years

In 2017, the financial autonomy of ENTREPRISE FRANCAISE DE D... (26.8%) 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
3.18 years 2017
2016
2017
Q1: 0.0 years
Med: 0.23 years
Q3: 2.54 years
Average +24 pts over 2 years

In 2017, the repayment capacity of ENTREPRISE FRANCAISE DE D... (3.18) 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 157.10. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

157.1

Interest coverage (2017) ?
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

3.081

Liquidity indicators evolution
ENTREPRISE FRANCAISE DE DISTRIBUTION

Sector positioning

Liquidity ratio
157.1 2017
2016
2017
Q1: 109.98
Med: 170.29
Q3: 286.66
Average

In 2017, the liquidity ratio of ENTREPRISE FRANCAISE DE D... (157.10) 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
3.08x 2017
2016
2017
Q1: 0.0x
Med: 0.04x
Q3: 4.92x
Good +9 pts over 2 years

In 2017, the interest coverage of ENTREPRISE FRANCAISE DE D... (3.1x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 65 k€ to permanently finance.

Operating WCR (2017) ?
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

65 374 €

Customer credit (2017) ?
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

66 j

Supplier credit (2017) ?
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

46 j

Inventory turnover (2017) ?
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

35 j

WCR in days of revenue (2017) ?
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

87 j

WCR and payment terms evolution
ENTREPRISE FRANCAISE DE DISTRIBUTION

Positioning of ENTREPRISE FRANCAISE DE DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 65 transactions of similar company sales in 2017, the value of ENTREPRISE FRANCAISE DE DISTRIBUTION is estimated at 36 133 € (range 17 869€ - 64 795€). With an EBITDA of 7 596€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.20x (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 2017
65 tx
17k€ 36k€ 64k€
36 133 € Range: 17 869€ - 64 795€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 596 € × 4.6x
Estimation 35 208 €
14 452€ - 50 650€
Revenue Multiple 30%
271 509 € × 0.20x
Estimation 53 162 €
31 664€ - 113 181€
Net Income Multiple 20%
2 349 € × 5.5x
Estimation 12 905 €
5 722€ - 27 582€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 65 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 d'autres équipements du foyer)

Compare ENTREPRISE FRANCAISE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about ENTREPRISE FRANCAISE DE DISTRIBUTION

What is the revenue of ENTREPRISE FRANCAISE DE DISTRIBUTION ?

The revenue of ENTREPRISE FRANCAISE DE DISTRIBUTION in 2017 is 272 k€.

Is ENTREPRISE FRANCAISE DE DISTRIBUTION profitable?

Yes, ENTREPRISE FRANCAISE DE DISTRIBUTION generated a net profit of 2 k€ in 2017.

Where is the headquarters of ENTREPRISE FRANCAISE DE DISTRIBUTION ?

The headquarters of ENTREPRISE FRANCAISE DE DISTRIBUTION is located in LAVERSINE (02600), in the department Aisne.

Where to find the tax return of ENTREPRISE FRANCAISE DE DISTRIBUTION ?

The tax return of ENTREPRISE FRANCAISE DE DISTRIBUTION 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 ENTREPRISE FRANCAISE DE DISTRIBUTION operate?

ENTREPRISE FRANCAISE DE DISTRIBUTION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.