INDUSTRIE DISTRIBUTION SERVICE : revenue, balance sheet and financial ratios

INDUSTRIE DISTRIBUTION SERVICE is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in RONCQ (59223), this company of category PME shows in 2024 a revenue of 343 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 - INDUSTRIE DISTRIBUTION SERVICE (SIREN 432952430)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 342 583 € 166 521 € 364 495 € 562 248 € 381 004 € 360 380 €
Net income 13 005 € -17 910 € 156 286 € 39 430 € 42 141 € 39 209 €
EBITDA 32 039 € -11 397 € 832 € 26 208 € 2 143 € -68 467 €
Net margin 3.8% -10.8% 42.9% 7.0% 11.1% 10.9%

Revenue and income statement

In 2024, INDUSTRIE DISTRIBUTION SERVICE achieves revenue of 343 k€. Activity remains stable over the period (CAGR: -1.0%). Vs 2023, growth of +106% (167 k€ -> 343 k€). After deducting consumption (210 k€), gross margin stands at 133 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 9.4% of revenue. Positive scissor effect: EBITDA margin improves by +16.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

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

342 583 €

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

132 800 €

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

32 039 €

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

13 102 €

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

13 005 €

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

9.4%

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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 5%. 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 84%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

5.094%

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

84.225%

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

9.952%

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

1.417

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

4.4%

Solvency indicators evolution
INDUSTRIE DISTRIBUTION SERVICE

Sector positioning

Debt ratio
5.09 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Good

In 2024, the debt ratio of INDUSTRIE DISTRIBUTION SE... (5.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
84.22% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Excellent

In 2024, the financial autonomy of INDUSTRIE DISTRIBUTION SE... (84.2%) 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
1.42 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Average

In 2024, the repayment capacity of INDUSTRIE DISTRIBUTION SE... (1.42) 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 185.02. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.

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

185.022

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

5.943

Liquidity indicators evolution
INDUSTRIE DISTRIBUTION SERVICE

Sector positioning

Liquidity ratio
185.02 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Average -17 pts over 3 years

In 2024, the liquidity ratio of INDUSTRIE DISTRIBUTION SE... (185.02) 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
5.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Good -33 pts over 3 years

In 2024, the interest coverage of INDUSTRIE DISTRIBUTION SE... (5.9x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 188 days of revenue, i.e. 179 k€ to permanently finance. Over 2019-2024, WCR increased by +41%, 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

178 712 €

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

89 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

114 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

33 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

188 j

WCR and payment terms evolution
INDUSTRIE DISTRIBUTION SERVICE

Positioning of INDUSTRIE DISTRIBUTION SERVICE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 31 096€ to 194 789€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
31k€ 85k€ 194k€
85 981 € Range: 31 096€ - 194 789€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) d'autres produits intermédiaires)

Compare INDUSTRIE DISTRIBUTION SERVICE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about INDUSTRIE DISTRIBUTION SERVICE

What is the revenue of INDUSTRIE DISTRIBUTION SERVICE ?

The revenue of INDUSTRIE DISTRIBUTION SERVICE in 2024 is 343 k€.

Is INDUSTRIE DISTRIBUTION SERVICE profitable?

Yes, INDUSTRIE DISTRIBUTION SERVICE generated a net profit of 13 k€ in 2024.

Where is the headquarters of INDUSTRIE DISTRIBUTION SERVICE ?

The headquarters of INDUSTRIE DISTRIBUTION SERVICE is located in RONCQ (59223), in the department Nord.

Where to find the tax return of INDUSTRIE DISTRIBUTION SERVICE ?

The tax return of INDUSTRIE DISTRIBUTION SERVICE 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 INDUSTRIE DISTRIBUTION SERVICE operate?

INDUSTRIE DISTRIBUTION SERVICE operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.