LA PHOCEENNE DE DISTRIBUTION : revenue, balance sheet and financial ratios

LA PHOCEENNE DE DISTRIBUTION is a French company founded 33 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in MARSEILLE (13011), this company of category PME shows in 2024 a revenue of 15.3 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 - LA PHOCEENNE DE DISTRIBUTION (SIREN 388895534)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 15 293 256 € 15 596 383 € 20 663 940 € 12 911 912 € 15 205 342 € 15 547 672 € 15 532 159 € 18 185 528 € 21 291 345 €
Net income 204 958 € 406 700 € 446 224 € 370 259 € 380 355 € 217 834 € 41 491 € 296 123 € 315 220 €
EBITDA 379 115 € 563 401 € 761 780 € 489 243 € 618 576 € 182 507 € -114 259 € 183 481 € 397 760 €
Net margin 1.3% 2.6% 2.2% 2.9% 2.5% 1.4% 0.3% 1.6% 1.5%

Revenue and income statement

In 2024, LA PHOCEENNE DE DISTRIBUTION achieves revenue of 15.3 M€. Activity remains stable over the period (CAGR: -3.6%). Slight decline of -2% vs 2023. After deducting consumption (13.3 M€), gross margin stands at 2.0 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 379 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 205 k€, i.e. 1.3% 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

15 293 256 €

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

2 019 513 €

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

379 115 €

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

355 247 €

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

204 958 €

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

2.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 54%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

54.231%

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

39.536%

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

1.462%

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

3.359

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

41.2%

Solvency indicators evolution
LA PHOCEENNE DE DISTRIBUTION

Sector positioning

Debt ratio
54.23 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Average

In 2024, the debt ratio of LA PHOCEENNE DE DISTRIBUTION (54.23) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.54% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Good

In 2024, the financial autonomy of LA PHOCEENNE DE DISTRIBUTION (39.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.36 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Watch

In 2024, the repayment capacity of LA PHOCEENNE DE DISTRIBUTION (3.36) 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 195.17. 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 15.7x. 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

195.17

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

15.713

Liquidity indicators evolution
LA PHOCEENNE DE DISTRIBUTION

Sector positioning

Liquidity ratio
195.17 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Average -8 pts over 3 years

In 2024, the liquidity ratio of LA PHOCEENNE DE DISTRIBUTION (195.17) 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
15.71x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Excellent

In 2024, the interest coverage of LA PHOCEENNE DE DISTRIBUTION (15.7x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 84 days of revenue, i.e. 3.5 M€ to permanently finance.

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

3 547 730 €

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

62 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

35 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

15 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

84 j

WCR and payment terms evolution
LA PHOCEENNE DE DISTRIBUTION

Positioning of LA PHOCEENNE DE DISTRIBUTION in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of LA PHOCEENNE DE DISTRIBUTION is estimated at 1 725 063 € (range 954 800€ - 4 637 583€). With an EBITDA of 379 115€, the sector multiple of 1.0x 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 2024
85 tx
954k€ 1725k€ 4637k€
1 725 063 € Range: 954 800€ - 4 637 583€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
379 115 € × 1.0x
Estimation 373 146 €
204 845€ - 1 653 777€
Revenue Multiple 30%
15 293 256 € × 0.32x
Estimation 4 940 688 €
2 751 803€ - 11 740 391€
Net Income Multiple 20%
204 958 € × 1.4x
Estimation 281 419 €
134 187€ - 1 442 888€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 intermédiaires du commerce en produits divers)

Compare LA PHOCEENNE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about LA PHOCEENNE DE DISTRIBUTION

What is the revenue of LA PHOCEENNE DE DISTRIBUTION ?

The revenue of LA PHOCEENNE DE DISTRIBUTION in 2024 is 15.3 M€.

Is LA PHOCEENNE DE DISTRIBUTION profitable?

Yes, LA PHOCEENNE DE DISTRIBUTION generated a net profit of 205 k€ in 2024.

Where is the headquarters of LA PHOCEENNE DE DISTRIBUTION ?

The headquarters of LA PHOCEENNE DE DISTRIBUTION is located in MARSEILLE (13011), in the department Bouches-du-Rhone.

Where to find the tax return of LA PHOCEENNE DE DISTRIBUTION ?

The tax return of LA PHOCEENNE DE 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 LA PHOCEENNE DE DISTRIBUTION operate?

LA PHOCEENNE DE DISTRIBUTION operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.