FLASH DISTRIBUTION : revenue, balance sheet and financial ratios

FLASH DISTRIBUTION is a French company founded 52 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-AMOUR (39160), this company of category PME shows in 2025 a revenue of 614 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 - FLASH DISTRIBUTION (SIREN 303375372)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 614 144 € 579 545 € 550 000 € 550 000 € 25 921 504 € 24 805 826 € 24 520 134 € 23 818 375 € 22 278 323 € 5 657 294 €
Net income 1 128 795 € 1 009 517 € 736 600 € 360 106 € 762 921 € 716 432 € 666 382 € 608 495 € 451 163 € 87 837 €
EBITDA 543 355 € 521 461 € 409 487 € 470 101 € 1 763 505 € 1 586 442 € 1 483 747 € 1 421 680 € 1 250 212 € 216 263 €
Net margin 183.8% 174.2% 133.9% 65.5% 2.9% 2.9% 2.7% 2.6% 2.0% 1.6%

Revenue and income statement

In 2025, FLASH DISTRIBUTION achieves revenue of 614 k€. Revenue is declining over the period 2016-2025 (CAGR: -21.9%). Vs 2024: +6%. After deducting consumption (0 €), gross margin stands at 614 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 543 k€, representing 88.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 183.8% 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

614 144 €

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

614 144 €

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

543 355 €

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

498 064 €

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

1 128 795 €

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

88.5%

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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 72%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 191.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

35.83%

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

72.405%

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

191.173%

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

0.608

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

31.0%

Solvency indicators evolution
FLASH DISTRIBUTION

Sector positioning

Debt ratio
35.83 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 104.1
Average

In 2025, the debt ratio of FLASH DISTRIBUTION (35.83) 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
72.41% 2025
2023
2024
2025
Q1: 4.51%
Med: 47.13%
Q3: 86.22%
Good

In 2025, the financial autonomy of FLASH DISTRIBUTION (72.4%) 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
0.61 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.04 years
Good -14 pts over 3 years

In 2025, the repayment capacity of FLASH DISTRIBUTION (0.61) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2689.17. 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 2.8x. Financial charges are adequately covered by operations.

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

2689.171

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

2.755

Liquidity indicators evolution
FLASH DISTRIBUTION

Sector positioning

Liquidity ratio
2689.17 2025
2023
2024
2025
Q1: 94.87
Med: 386.44
Q3: 1925.44
Excellent

In 2025, the liquidity ratio of FLASH DISTRIBUTION (2689.17) 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
2.75x 2025
2023
2024
2025
Q1: -0.09x
Med: 0.0x
Q3: 12.18x
Good

In 2025, the interest coverage of FLASH DISTRIBUTION (2.8x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Overall, WCR represents 286 days of revenue, i.e. 488 k€ to permanently finance.

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

487 563 €

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

33 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

110 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

0 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

286 j

WCR and payment terms evolution
FLASH DISTRIBUTION

Positioning of FLASH DISTRIBUTION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of FLASH DISTRIBUTION is estimated at 1 943 572 € (range 840 037€ - 4 960 563€). With an EBITDA of 543 355€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (in line with sector norms). 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 2025
117 transactions
840k€ 1943k€ 4960k€
1 943 572 € Range: 840 037€ - 4 960 563€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
543 355 € × 2.7x
Estimation 1 456 287 €
952 243€ - 4 255 954€
Revenue Multiple 30%
614 144 € × 0.92x
Estimation 563 973 €
264 847€ - 1 330 006€
Net Income Multiple 20%
1 128 795 € × 4.6x
Estimation 5 231 187 €
1 422 308€ - 12 167 920€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare FLASH DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about FLASH DISTRIBUTION

What is the revenue of FLASH DISTRIBUTION ?

The revenue of FLASH DISTRIBUTION in 2025 is 614 k€.

Is FLASH DISTRIBUTION profitable?

Yes, FLASH DISTRIBUTION generated a net profit of 1.1 M€ in 2025.

Where is the headquarters of FLASH DISTRIBUTION ?

The headquarters of FLASH DISTRIBUTION is located in SAINT-AMOUR (39160), in the department Jura.

Where to find the tax return of FLASH DISTRIBUTION ?

The tax return of FLASH 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 FLASH DISTRIBUTION operate?

FLASH DISTRIBUTION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.