FLEURANCE DISTRIBUTION : revenue, balance sheet and financial ratios

FLEURANCE DISTRIBUTION is a French company founded 31 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in VITRY-SUR-SEINE (94400), this company of category GE shows in 2024 a revenue of 5.1 M€. 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 - FLEURANCE DISTRIBUTION (SIREN 399326370)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 050 584 € 8 824 592 € 11 018 496 € 3 916 € 10 481 € 145 451 € 3 190 203 € 4 150 114 € 3 515 342 €
Net income -3 266 585 € 0 € 0 € -81 146 € 70 938 € -249 562 € -1 255 931 € -129 437 € -208 149 €
EBITDA -178 214 € 90 992 € 280 430 € -102 340 € -220 671 € -452 161 € -471 168 € -112 990 € -171 297 €
Net margin -64.7% 0.0% 0.0% -2072.2% 676.8% -171.6% -39.4% -3.1% -5.9%

Revenue and income statement

In 2024, FLEURANCE DISTRIBUTION achieves revenue of 5.1 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Significant drop of -43% vs 2023. After deducting consumption (0 €), gross margin stands at 5.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -178 k€, representing -3.5% of revenue. Warning negative scissor effect: despite revenue change (-43%), EBITDA varies by -296%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.3 M€ (-64.7% of revenue), which will impact equity.

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

5 050 584 €

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

5 050 584 €

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

-178 214 €

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

177 176 €

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

-3 266 585 €

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

-3.5%

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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 0%. 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 -65%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

-64.662%

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

-5.378%

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

0.0

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

10.2%

Solvency indicators evolution
FLEURANCE DISTRIBUTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Excellent

In 2024, the debt ratio of FLEURANCE DISTRIBUTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-64.66% 2024
2022
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Watch

In 2024, the financial autonomy of FLEURANCE DISTRIBUTION (-64.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Excellent

In 2024, the repayment capacity of FLEURANCE DISTRIBUTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 103.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

103.324

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

-1.47

Liquidity indicators evolution
FLEURANCE DISTRIBUTION

Sector positioning

Liquidity ratio
103.32 2024
2022
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Watch

In 2024, the liquidity ratio of FLEURANCE DISTRIBUTION (103.32) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.47x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Average -50 pts over 3 years

In 2024, the interest coverage of FLEURANCE DISTRIBUTION (-1.5x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 27 days of revenue, i.e. 375 k€ to permanently finance. Over 2016-2024, WCR increased by +52%, 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

374 905 €

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

17 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

23 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

0 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

27 j

WCR and payment terms evolution
FLEURANCE DISTRIBUTION

Positioning of FLEURANCE 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 FLEURANCE DISTRIBUTION is estimated at 1 801 103 € (range 899 559€ - 3 404 409€). The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
131 transactions
899k€ 1801k€ 3404k€
1 801 103 € Range: 899 559€ - 3 404 409€
NAF 5 all-time

Valuation method used

Revenue Multiple
5 050 584 € × 0.36x = 1 801 104 €
Range: 899 560€ - 3 404 410€

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 FLEURANCE 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 FLEURANCE DISTRIBUTION

What is the revenue of FLEURANCE DISTRIBUTION ?

The revenue of FLEURANCE DISTRIBUTION in 2024 is 5.1 M€.

Is FLEURANCE DISTRIBUTION profitable?

FLEURANCE DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of FLEURANCE DISTRIBUTION ?

The headquarters of FLEURANCE DISTRIBUTION is located in VITRY-SUR-SEINE (94400), in the department Val-de-Marne.

Where to find the tax return of FLEURANCE DISTRIBUTION ?

The tax return of FLEURANCE 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 FLEURANCE DISTRIBUTION operate?

FLEURANCE 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.