LOC2D DISTRIBUTION : revenue, balance sheet and financial ratios

LOC2D DISTRIBUTION is a French company founded 5 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in COIGNIERES (78310), this company of category PME shows in 2023 a revenue of 732 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 - LOC2D DISTRIBUTION (SIREN 897841946)
Indicator 2023 2022 2021
Revenue 732 368 € 290 401 € 68 232 €
Net income 39 807 € 13 550 € 3 804 €
EBITDA 52 604 € 20 392 € 5 722 €
Net margin 5.4% 4.7% 5.6%

Revenue and income statement

Im Jahr 2023 erzielt LOC2D DISTRIBUTION einen Umsatz von 732 k€. Im Zeitraum 2021-2023 zeigt das Unternehmen starkes Wachstum mit einer CAGR von +227.6%. Vs 2022, Wachstum von +152% (290 k€ -> 732 k€). Nach Abzug des Verbrauchs (221 k€) beträgt die Bruttomarge 511 k€, d.h. eine Rate von 70%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 53 k€, was 7.2% des Umsatzes entspricht. Die operative Marge bleibt fragil und erfordert Kostenwachsamkeit. Das Nettoergebnis beträgt 40 k€, d.h. 5.4% des Umsatzes.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

732 368 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

511 389 €

EBITDA (2023) ?
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

52 604 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 727 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 807 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 16%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 6%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig. Der Cashflow beträgt 6.1% des Umsatzes. Zufriedenstellendes Niveau, das eine teilweise Finanzierung des Wachstums ermöglicht.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.491%

Financial autonomy (2023) ?
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

6.458%

Cash flow / Revenue (2023) ?
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

6.064%

Repayment capacity (2023) ?
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

Asset age ratio (2023) ?
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

68.5%

Solvency indicators evolution
LOC2D DISTRIBUTION

Sector positioning

Verschuldungsgrad
16.49 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Gut -29 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das verschuldungsgrad von LOC2D DISTRIBUTION (16.49). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Finanzielle Autonomie
6.46% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Average -50 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das finanzielle autonomie von LOC2D DISTRIBUTION (6.5%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
0.0 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.05 ans
Q3: 2.2 ans
Ausgezeichnet

Im Jahr 2023 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von LOC2D DISTRIBUTION (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 86.83. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden. Der Zinsdeckungsgrad (= EBIT / Zinsaufwendungen) beträgt 0.5x. Gefahr: Das Betriebsergebnis deckt die Zinsaufwendungen nicht.

Liquidity ratio (2023) ?
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

86.835

Interest coverage (2023) ?
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

0.492

Liquidity indicators evolution
LOC2D DISTRIBUTION

Sector positioning

Liquiditätsquote
86.83 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Beobachten -10 pts over 3 years

Im Jahr 2023 liegt in den unteren 25% der Branche das liquiditätsquote von LOC2D DISTRIBUTION (86.83). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Ein Verhältnis unter 1 kann auf potenzielle Liquiditätsspannungen hinweisen.

Zinsdeckung
0.49x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Average +25 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das zinsdeckung von LOC2D DISTRIBUTION (0.5x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 0 Tage. Lieferantenfrist: 16 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 29 Tage. Schneller Umschlag, Zeichen guter Bestandsführung. WCR ist negativ (-10 Tage): Der Betrieb generiert strukturell Liquidität. Bemerkenswerte WCR-Verbesserung über den Zeitraum (-83%), Freisetzung von Liquidität.

Operating WCR (2023) ?
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

-19 693 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

16 j

Inventory turnover (2023) ?
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

29 j

WCR in days of revenue (2023) ?
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

-10 j

WCR and payment terms evolution
LOC2D DISTRIBUTION

Positioning of LOC2D DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LOC2D DISTRIBUTION is estimated at 137 026 € (range 53 913€ - 347 133€). With an EBITDA of 52 604€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2023
145 transactions
53k€ 137k€ 347k€
137 026 € Range: 53 913€ - 347 133€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 604 € × 2.6x
Estimation 137 102 €
49 877€ - 385 388€
Revenue Multiple 30%
732 368 € × 0.19x
Estimation 140 121 €
78 864€ - 357 214€
Net Income Multiple 20%
39 807 € × 3.3x
Estimation 132 196 €
26 577€ - 236 376€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare LOC2D DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about LOC2D DISTRIBUTION

What is the revenue of LOC2D DISTRIBUTION ?

The revenue of LOC2D DISTRIBUTION in 2023 is 732 k€.

Is LOC2D DISTRIBUTION profitable?

Yes, LOC2D DISTRIBUTION generated a net profit of 40 k€ in 2023.

Where is the headquarters of LOC2D DISTRIBUTION ?

The headquarters of LOC2D DISTRIBUTION is located in COIGNIERES (78310), in the department Yvelines.

Where to find the tax return of LOC2D DISTRIBUTION ?

The tax return of LOC2D 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 LOC2D DISTRIBUTION operate?

LOC2D DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.