LEADER DISTRIBUTION MASSIF CENTRAL : revenue, balance sheet and financial ratios

LEADER DISTRIBUTION MASSIF CENTRAL is a French company founded 24 years ago, specialized in the sector Supermarchés. Based in VITRY-SUR-SEINE (94400), this company of category PME shows in 2018 a revenue of 938 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LEADER DISTRIBUTION MASSIF CENTRAL (SIREN 439774001)
Indicator 2018 2017 2016
Revenue 937 950 € 6 847 627 € 6 493 831 €
Net income 246 595 € -831 584 € -644 374 €
EBITDA -108 677 € -528 040 € -639 552 €
Net margin 26.3% -12.1% -9.9%

Revenue and income statement

In 2018, LEADER DISTRIBUTION MASSIF CENTRAL achieves revenue of 938 k€. Revenue is declining over the period 2016-2018 (CAGR: -62.0%). Significant drop of -86% vs 2017. After deducting consumption (801 k€), gross margin stands at 137 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -109 k€, representing -11.6% of revenue. Warning negative scissor effect: despite revenue change (-86%), EBITDA varies by +79%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 247 k€, i.e. 26.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

937 950 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

136 727 €

EBITDA (2018) ?
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

-108 677 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

42 378 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

246 595 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.5%

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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 0%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

78.281%

Cash flow / Revenue (2018) ?
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

-24.453%

Repayment capacity (2018) ?
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

0.0

Solvency indicators evolution
LEADER DISTRIBUTION MASSIF CENTRAL

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 0.01
Med: 32.2
Q3: 115.73
Excellent

In 2018, the debt ratio of LEADER DISTRIBUTION MASSI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
78.28% 2018
2016
2017
2018
Q1: 5.98%
Med: 25.9%
Q3: 44.05%
Excellent +53 pts over 3 years

In 2018, the financial autonomy of LEADER DISTRIBUTION MASSI... (78.3%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.66 years
Q3: 2.9 years
Excellent

In 2018, the repayment capacity of LEADER DISTRIBUTION MASSI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1065.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

1065.516

Interest coverage (2018) ?
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

-18.65

Liquidity indicators evolution
LEADER DISTRIBUTION MASSIF CENTRAL

Sector positioning

Liquidity ratio
1065.52 2018
2016
2017
2018
Q1: 97.0
Med: 129.52
Q3: 182.11
Excellent +53 pts over 3 years

In 2018, the liquidity ratio of LEADER DISTRIBUTION MASSI... (1065.52) 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
-18.65x 2018
2016
2017
2018
Q1: -0.43x
Med: 0.91x
Q3: 4.99x
Average -6 pts over 3 years

In 2018, the interest coverage of LEADER DISTRIBUTION MASSI... (-18.6x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 320 days of revenue, i.e. 835 k€ to permanently finance. Over 2016-2018, WCR increased by +353%, requiring additional financing.

Operating WCR (2018) ?
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

834 616 €

Customer credit (2018) ?
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

18 j

Supplier credit (2018) ?
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

42 j

Inventory turnover (2018) ?
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 (2018) ?
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

320 j

WCR and payment terms evolution
LEADER DISTRIBUTION MASSIF CENTRAL

Positioning of LEADER DISTRIBUTION MASSIF CENTRAL in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 341 transactions of similar company sales in 2018, the value of LEADER DISTRIBUTION MASSIF CENTRAL is estimated at 944 913 € (range 393 348€ - 2 051 373€). The price/revenue ratio is 0.26x (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.

Estimated enterprise value 2018
341 transactions
393k€ 944k€ 2051k€
944 913 € Range: 393 348€ - 2 051 373€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
937 950 € × 0.26x
Estimation 240 974 €
149 150€ - 394 874€
Net Income Multiple 20%
246 595 € × 8.1x
Estimation 2 000 823 €
759 647€ - 4 536 123€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 341 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 (Supermarchés)

Compare LEADER DISTRIBUTION MASSIF CENTRAL with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about LEADER DISTRIBUTION MASSIF CENTRAL

What is the revenue of LEADER DISTRIBUTION MASSIF CENTRAL ?

The revenue of LEADER DISTRIBUTION MASSIF CENTRAL in 2018 is 938 k€.

Is LEADER DISTRIBUTION MASSIF CENTRAL profitable?

Yes, LEADER DISTRIBUTION MASSIF CENTRAL generated a net profit of 247 k€ in 2018.

Where is the headquarters of LEADER DISTRIBUTION MASSIF CENTRAL ?

The headquarters of LEADER DISTRIBUTION MASSIF CENTRAL is located in VITRY-SUR-SEINE (94400), in the department Val-de-Marne.

Where to find the tax return of LEADER DISTRIBUTION MASSIF CENTRAL ?

The tax return of LEADER DISTRIBUTION MASSIF CENTRAL 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 LEADER DISTRIBUTION MASSIF CENTRAL operate?

LEADER DISTRIBUTION MASSIF CENTRAL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.