SIREN : 350975595
L D DISTRIBUTION is a French company founded 36 years ago, specialized in the sector Hypermarchés. Based in PLOERMEL (56800), this company of category ETI shows in 2023 a revenue of 45.1 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
| Indicator | 2023 | 2022 | 2021 | 2019 |
|---|---|---|---|---|
| Revenue | 45 081 201 € | 41 793 040 € | 38 705 177 € | 40 825 860 € |
| Net income | 377 463 € | 353 865 € | 334 621 € | 551 813 € |
| EBITDA | 529 656 € | 450 431 € | 473 861 € | 747 471 € |
| Net margin | 0.8% | 0.8% | 0.9% | 1.4% |
In 2023, L D DISTRIBUTION achieves revenue of 45.1 M€. Revenue is growing positively over 4 years (CAGR: +2.5%). Vs 2022: +8%. After deducting consumption (36.7 M€), gross margin stands at 8.3 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 530 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 377 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
45 081 201 €
8 346 694 €
529 656 €
552 343 €
377 463 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
54.82%
31.965%
0.77%
3.326
15.4%
In 2023, the debt ratio of L D DISTRIBUTION (54.82) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of L D DISTRIBUTION (32.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of L D DISTRIBUTION (3.33) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 166.03. 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 3.4x. Financial charges are adequately covered by operations.
166.03
3.367
In 2023, the liquidity ratio of L D DISTRIBUTION (166.03) 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.
In 2023, the interest coverage of L D DISTRIBUTION (3.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 2.3 M€ to permanently finance.
2 262 625 €
1 j
20 j
20 j
18 j
Based on 357 transactions of similar company sales in 2023, the value of L D DISTRIBUTION is estimated at 6 516 235 € (range 3 809 454€ - 11 289 741€). With an EBITDA of 529 656€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 357 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L D DISTRIBUTION with other companies in the same sector:
The revenue of L D DISTRIBUTION in 2023 is 45.1 M€.
Yes, L D DISTRIBUTION generated a net profit of 377 k€ in 2023.
The headquarters of L D DISTRIBUTION is located in PLOERMEL (56800), in the department Morbihan.
The tax return of L D 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).
L D DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.