ISSARTS DISTRIBUTION : revenue, balance sheet and financial ratios

ISSARTS DISTRIBUTION is a French company founded 18 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in NUITS-SAINT-GEORGES (21700), this company of category ETI shows in 2025 a revenue of 663 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 - ISSARTS DISTRIBUTION (SIREN 503293433)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 663 204 € 590 279 € 712 170 € 818 130 € 483 400 € 618 506 € 644 564 € 581 016 € 515 406 €
Net income 10 405 € 14 164 € 13 627 € 17 444 € 17 907 € 18 690 € 12 796 € 17 538 € 22 832 €
EBITDA 17 460 € 9 420 € 47 694 € -10 091 € -805 € 22 250 € 14 396 € -8 445 € -7 566 €
Net margin 1.6% 2.4% 1.9% 2.1% 3.7% 3.0% 2.0% 3.0% 4.4%

Revenue and income statement

In 2025, ISSARTS DISTRIBUTION achieves revenue of 663 k€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2024, growth of +12% (590 k€ -> 663 k€). After deducting consumption (1 k€), gross margin stands at 662 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 17 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 1.6% 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

663 204 €

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

662 000 €

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

17 460 €

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

13 874 €

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

10 405 €

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

2.6%

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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 2%. 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 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.548%

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

39.705%

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

1.569%

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

0.333

Solvency indicators evolution
ISSARTS DISTRIBUTION

Sector positioning

Debt ratio
1.55 2025
2023
2024
2025
Q1: 0.03
Med: 6.12
Q3: 38.62
Good

In 2025, the debt ratio of ISSARTS DISTRIBUTION (1.55) 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
39.7% 2025
2023
2024
2025
Q1: 21.35%
Med: 44.38%
Q3: 70.12%
Average

In 2025, the financial autonomy of ISSARTS DISTRIBUTION (39.7%) 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
0.33 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average +10 pts over 3 years

In 2025, the repayment capacity of ISSARTS DISTRIBUTION (0.33) 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 167.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

167.56

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

0.0

Liquidity indicators evolution
ISSARTS DISTRIBUTION

Sector positioning

Liquidity ratio
167.56 2025
2023
2024
2025
Q1: 144.58
Med: 224.91
Q3: 433.28
Average +6 pts over 3 years

In 2025, the liquidity ratio of ISSARTS DISTRIBUTION (167.56) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.66x
Average -26 pts over 3 years

In 2025, the interest coverage of ISSARTS DISTRIBUTION (0.0x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 163 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Overall, WCR represents 155 days of revenue, i.e. 286 k€ to permanently finance. Over 2017-2025, WCR increased by +23%, requiring additional financing.

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

286 219 €

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

75 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

163 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

155 j

WCR and payment terms evolution
ISSARTS DISTRIBUTION

Positioning of ISSARTS DISTRIBUTION in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ISSARTS DISTRIBUTION is estimated at 82 627 € (range 42 194€ - 186 302€). With an EBITDA of 17 460€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
50 tx
42k€ 82k€ 186k€
82 627 € Range: 42 194€ - 186 302€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
17 460 € × 1.8x
Estimation 31 742 €
16 538€ - 107 836€
Revenue Multiple 30%
663 204 € × 0.32x
Estimation 211 395 €
105 326€ - 403 083€
Net Income Multiple 20%
10 405 € × 1.6x
Estimation 16 693 €
11 640€ - 57 297€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare ISSARTS DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about ISSARTS DISTRIBUTION

What is the revenue of ISSARTS DISTRIBUTION ?

The revenue of ISSARTS DISTRIBUTION in 2025 is 663 k€.

Is ISSARTS DISTRIBUTION profitable?

Yes, ISSARTS DISTRIBUTION generated a net profit of 10 k€ in 2025.

Where is the headquarters of ISSARTS DISTRIBUTION ?

The headquarters of ISSARTS DISTRIBUTION is located in NUITS-SAINT-GEORGES (21700), in the department Cote-d'Or.

Where to find the tax return of ISSARTS DISTRIBUTION ?

The tax return of ISSARTS 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 ISSARTS DISTRIBUTION operate?

ISSARTS DISTRIBUTION operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.