KYODO YUSHI FRANCE SAS : revenue, balance sheet and financial ratios

KYODO YUSHI FRANCE SAS is a French company founded 14 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in DARDILLY (69570), this company of category PME shows in 2024 a revenue of 3.5 M€. 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 - KYODO YUSHI FRANCE SAS (SIREN 538695305)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 526 461 € 3 630 797 € 3 229 100 € 3 147 950 € 3 287 702 € 4 194 504 € 3 486 143 € 3 431 562 € 3 137 558 €
Net income 214 806 € 245 922 € 88 639 € 34 741 € 42 363 € 214 191 € 143 742 € 164 226 € 265 183 €
EBITDA 301 154 € 377 058 € 179 985 € 189 986 € 164 960 € 347 591 € 202 295 € 254 973 € 406 997 €
Net margin 6.1% 6.8% 2.7% 1.1% 1.3% 5.1% 4.1% 4.8% 8.5%

Revenue and income statement

In 2024, KYODO YUSHI FRANCE SAS achieves revenue of 3.5 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Slight decline of -3% vs 2023. After deducting consumption (2.3 M€), gross margin stands at 1.2 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 301 k€, representing 8.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 215 k€, i.e. 6.1% 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

3 526 461 €

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

1 211 655 €

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

301 154 €

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

137 368 €

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

214 806 €

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

8.5%

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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 14%. 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 82%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% 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 (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

14.182%

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

82.36%

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

11.08%

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

0.762

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

34.4%

Solvency indicators evolution
KYODO YUSHI FRANCE SAS

Sector positioning

Debt ratio
14.18 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good

In 2024, the debt ratio of KYODO YUSHI FRANCE SAS (14.18) 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
82.36% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Excellent

In 2024, the financial autonomy of KYODO YUSHI FRANCE SAS (82.4%) 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
0.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average -9 pts over 3 years

In 2024, the repayment capacity of KYODO YUSHI FRANCE SAS (0.76) 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 1368.44. 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

1368.442

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

0.0

Liquidity indicators evolution
KYODO YUSHI FRANCE SAS

Sector positioning

Liquidity ratio
1368.44 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent

In 2024, the liquidity ratio of KYODO YUSHI FRANCE SAS (1368.44) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Average

In 2024, the interest coverage of KYODO YUSHI FRANCE SAS (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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The gap of 67 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 103 days of revenue, i.e. 1.0 M€ 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

1 008 674 €

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

77 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

10 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

103 j

WCR and payment terms evolution
KYODO YUSHI FRANCE SAS

Positioning of KYODO YUSHI FRANCE SAS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of KYODO YUSHI FRANCE SAS is estimated at 1 262 881 € (range 779 713€ - 2 285 189€). With an EBITDA of 301 154€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 2024
117 transactions
779k€ 1262k€ 2285k€
1 262 881 € Range: 779 713€ - 2 285 189€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
301 154 € × 4.0x
Estimation 1 196 166 €
825 331€ - 2 255 206€
Revenue Multiple 30%
3 526 461 € × 0.53x
Estimation 1 867 071 €
1 059 117€ - 2 776 273€
Net Income Multiple 20%
214 806 € × 2.4x
Estimation 523 384 €
246 564€ - 1 623 522€

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 (Autres commerces de détail spécialisés divers)

Compare KYODO YUSHI FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about KYODO YUSHI FRANCE SAS

What is the revenue of KYODO YUSHI FRANCE SAS ?

The revenue of KYODO YUSHI FRANCE SAS in 2024 is 3.5 M€.

Is KYODO YUSHI FRANCE SAS profitable?

Yes, KYODO YUSHI FRANCE SAS generated a net profit of 215 k€ in 2024.

Where is the headquarters of KYODO YUSHI FRANCE SAS ?

The headquarters of KYODO YUSHI FRANCE SAS is located in DARDILLY (69570), in the department Rhone.

Where to find the tax return of KYODO YUSHI FRANCE SAS ?

The tax return of KYODO YUSHI FRANCE SAS 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 KYODO YUSHI FRANCE SAS operate?

KYODO YUSHI FRANCE SAS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.