Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

FINANCIERE DE COMMERCE ET DISTRIBUTION : revenue, balance sheet and financial ratios

FINANCIERE DE COMMERCE ET DISTRIBUTION is a French company founded 45 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in LE LAMENTIN (97232), this company of category PME shows in 2023 a net income positive of 6 k€. 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 - FINANCIERE DE COMMERCE ET DISTRIBUTION (SIREN 320586167)
Indicator 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C
Net income 6 000 € 76 455 € 176 034 € 17 414 € 15 598 €
EBITDA -49 917 € -54 011 € -50 698 € -55 512 € -47 454 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, FINANCIERE DE COMMERCE ET DISTRIBUTION generates positive net income of 6 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 16 k€ -> 6 k€.

EBITDA (2023) ?
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

-49 917 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 856 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 000 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 90%. 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 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.587%

Financial autonomy (2023) ?
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

90.332%

Repayment capacity (2023) ?
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

5.232

Asset age ratio (2023) ?
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

0.0%

Solvency indicators evolution
FINANCIERE DE COMMERCE ET DISTRIBUTION

Sector positioning

Debt ratio
10.59 2023
2021
2022
2023
Q1: 0.0
Med: 5.99
Q3: 56.99
Average

In 2023, the debt ratio of FINANCIERE DE COMMERCE ET... (10.59) 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
90.33% 2023
2021
2022
2023
Q1: 5.84%
Med: 31.54%
Q3: 66.25%
Excellent

In 2023, the financial autonomy of FINANCIERE DE COMMERCE ET... (90.3%) 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
5.23 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average

In 2023, the repayment capacity of FINANCIERE DE COMMERCE ET... (5.23) 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 16969.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

16969.168

Interest coverage (2023) ?
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

-209.576

Liquidity indicators evolution
FINANCIERE DE COMMERCE ET DISTRIBUTION

Sector positioning

Liquidity ratio
16969.17 2023
2021
2022
2023
Q1: 119.92
Med: 220.79
Q3: 547.18
Excellent

In 2023, the liquidity ratio of FINANCIERE DE COMMERCE ET... (16969.17) 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
-209.58x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.32x
Average

In 2023, the interest coverage of FINANCIERE DE COMMERCE ET... (-209.6x) 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: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

4 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
FINANCIERE DE COMMERCE ET DISTRIBUTION

Positioning of FINANCIERE DE COMMERCE ET DISTRIBUTION in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of FINANCIERE DE COMMERCE ET DISTRIBUTION is estimated at 19 891 € (range 5 950€ - 58 565€). 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 value 2023
131 transactions
5k€ 19k€ 58k€
19 891 € Range: 5 950€ - 58 565€
NAF 5 all-time

Valuation method used

Net Income Multiple
6 000 € × 3.3x = 19 891 €
Range: 5 951€ - 58 565€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare FINANCIERE DE COMMERCE ET DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about FINANCIERE DE COMMERCE ET DISTRIBUTION

What is the revenue of FINANCIERE DE COMMERCE ET DISTRIBUTION ?

The revenue of FINANCIERE DE COMMERCE ET DISTRIBUTION is not publicly disclosed (confidential accounts filed with INPI).

Is FINANCIERE DE COMMERCE ET DISTRIBUTION profitable?

Yes, FINANCIERE DE COMMERCE ET DISTRIBUTION generated a net profit of 6 k€ in 2023.

Where is the headquarters of FINANCIERE DE COMMERCE ET DISTRIBUTION ?

The headquarters of FINANCIERE DE COMMERCE ET DISTRIBUTION is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of FINANCIERE DE COMMERCE ET DISTRIBUTION ?

The tax return of FINANCIERE DE COMMERCE ET 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 FINANCIERE DE COMMERCE ET DISTRIBUTION operate?

FINANCIERE DE COMMERCE ET DISTRIBUTION operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.