Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

FOSSIER DISTRIBUTION : revenue, balance sheet and financial ratios

FOSSIER DISTRIBUTION is a French company founded 20 years ago, specialized in the sector Autres commerces de détail alimentaires en magasin spécialisé . Based in REIMS (51100), this company of category ETI shows in 2020 a revenue of 2.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, FOSSIER DISTRIBUTION posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - FOSSIER DISTRIBUTION (SIREN 490202132)
Indicator 2020 2019
Revenue 2 877 927 € 3 533 462 €
Net income 102 680 € -19 655 €
EBITDA 132 778 € 171 393 €
Net margin 3.6% -0.6%

Revenue and income statement

In 2020, FOSSIER DISTRIBUTION achieves revenue of 2.9 M€. Significant drop of -19% vs 2019. After deducting consumption (1.7 M€), gross margin stands at 1.2 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 133 k€, representing 4.6% of revenue. This ratio is slightly less favorable than the sector median (4.9%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 877 927 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 181 881 €

EBITDA (2020) ?
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

132 778 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

68 463 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

102 680 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 201%. This ratio is less favorable than the sector median (46.4%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 17%. This ratio is slightly less favorable than the sector median (34.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.6 years) and warrants attention. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (4.1%).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

200.96%

Financial autonomy (2020) ?
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

17.43%

Cash flow / Revenue (2020) ?
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

4.26%

Repayment capacity (2020) ?
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

3.92

Asset age ratio (2020) ?
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

11.0%

Solvency indicators evolution
FOSSIER DISTRIBUTION

Sector positioning

Debt ratio
200.96% 2020
Q1: 5.09%
Med: 46.4%
Q3: 143.83%
Watch

In 2020, the debt ratio of FOSSIER DISTRIBUTION (201.0%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
17.43% 2020
Q1: 14.41%
Med: 34.65%
Q3: 54.83%
Average +10 pts over 2 years

In 2020, the financial autonomy of FOSSIER DISTRIBUTION (17.4%) 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
3.92 years 2020
Q1: 0.0 years
Med: 0.58 years
Q3: 2.88 years
Watch

In 2020, the repayment capacity of FOSSIER DISTRIBUTION (3.92) 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 1.75. This ratio is more favorable than the sector median (1.6). The interest coverage ratio (= EBIT / Interest expenses) is 5.1x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.4x).

Liquidity ratio (2020) ?
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

1.75

Interest coverage (2020) ?
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

5.1

Liquidity indicators evolution
FOSSIER DISTRIBUTION

Sector positioning

Liquidity ratio
1.75 2020
Q1: 1.08
Med: 1.65
Q3: 2.55
Good

In 2020, the liquidity ratio of FOSSIER DISTRIBUTION (1.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.1x 2020
Q1: 0.0x
Med: 0.41x
Q3: 3.29x
Excellent

In 2020, the interest coverage of FOSSIER DISTRIBUTION (5.1x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 68 days of revenue, i.e. 540 k€ to permanently finance. Between 2019 and 2020, WCR worsened by 36 days of revenue, signaling an increased financing need.

Operating WCR (2020) ?
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

540 446 €

Customer credit (2020) ?
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

11 j

Supplier credit (2020) ?
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

87 j

Inventory turnover (2020) ?
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

25 j

WCR in days of revenue (2020) ?
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

68 j

WCR and payment terms evolution
FOSSIER DISTRIBUTION

Positioning of FOSSIER DISTRIBUTION in its sector

Comparison with sector Autres commerces de détail alimentaires en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 312 431€ to 1 090 792€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
312k€ 585k€ 1090k€
585 317 € Range: 312 431€ - 1 090 792€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 commerces de détail alimentaires en magasin spécialisé )

Compare FOSSIER DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail alimentaires en magasin spécialisé

Top companies in Autres commerces de détail alimentaires en magasin spécialisé

Largest companies by revenue in the sector Autres commerces de détail alimentaires en magasin spécialisé :

Top companies in Marne

Largest companies by revenue in the department Marne:

Voir le classement complet du département Marne

Frequently asked questions about FOSSIER DISTRIBUTION

What is the revenue of FOSSIER DISTRIBUTION ?

The revenue of FOSSIER DISTRIBUTION in 2020 is 2.9 M€.

Is FOSSIER DISTRIBUTION profitable?

Yes, FOSSIER DISTRIBUTION generated a net profit of 103 k€ in 2020.

Where is the headquarters of FOSSIER DISTRIBUTION ?

The headquarters of FOSSIER DISTRIBUTION is located in REIMS (51100), in the department Marne.

Where to find the tax return of FOSSIER DISTRIBUTION ?

The tax return of FOSSIER 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 FOSSIER DISTRIBUTION operate?

FOSSIER DISTRIBUTION operates in the sector Autres commerces de détail alimentaires en magasin spécialisé (NAF code 47.29Z). See the 'Sector positioning' section above to compare the company with its competitors.