M DISTRIBUTION SERVICES : revenue, balance sheet and financial ratios

M DISTRIBUTION SERVICES is a French company founded 8 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-PIERRE (97410), this company of category PME shows in 2019 a revenue of 504 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 - M DISTRIBUTION SERVICES (SIREN 832246995)
Indicator 2019 2018
Revenue 504 194 € 523 903 €
Net income 13 572 € 28 968 €
EBITDA 31 515 € 34 134 €
Net margin 2.7% 5.5%

Revenue and income statement

In 2019, M DISTRIBUTION SERVICES achieves revenue of 504 k€. Slight decline of -4% vs 2018. After deducting consumption (418 k€), gross margin stands at 86 k€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

504 194 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

85 830 €

EBITDA (2019) ?
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

31 515 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 134 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 572 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 2%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.357%

Financial autonomy (2019) ?
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

0.67%

Cash flow / Revenue (2019) ?
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

2.765%

Repayment capacity (2019) ?
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 (2019) ?
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

96.9%

Solvency indicators evolution
M DISTRIBUTION SERVICES

Sector positioning

Debt ratio
2.36 2019
2018
2019
Q1: 5.58
Med: 47.26
Q3: 150.12
Excellent

In 2019, the debt ratio of M DISTRIBUTION SERVICES (2.36) 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
0.67% 2019
2018
2019
Q1: 12.94%
Med: 29.05%
Q3: 54.89%
Average

In 2019, the financial autonomy of M DISTRIBUTION SERVICES (0.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2019
2018
2019
Q1: 0.0 years
Med: 0.52 years
Q3: 4.06 years
Excellent

In 2019, the repayment capacity of M DISTRIBUTION SERVICES (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 129.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

129.756

Interest coverage (2019) ?
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
M DISTRIBUTION SERVICES

Sector positioning

Liquidity ratio
129.76 2019
2018
2019
Q1: 127.95
Med: 179.04
Q3: 320.01
Average

In 2019, the liquidity ratio of M DISTRIBUTION SERVICES (129.76) 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
0.0x 2019
2018
2019
Q1: 0.0x
Med: 1.02x
Q3: 9.08x
Average

In 2019, the interest coverage of M DISTRIBUTION SERVICES (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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 0 days of revenue, i.e. 333 € to permanently finance.

Operating WCR (2019) ?
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

333 €

Customer credit (2019) ?
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

17 j

Supplier credit (2019) ?
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

5 j

Inventory turnover (2019) ?
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

67 j

WCR in days of revenue (2019) ?
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

0 j

WCR and payment terms evolution
M DISTRIBUTION SERVICES

Positioning of M DISTRIBUTION SERVICES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 126 transactions of similar company sales in 2019, the value of M DISTRIBUTION SERVICES is estimated at 41 286 € (range 24 814€ - 104 102€). With an EBITDA of 31 515€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.18x (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 2019
126 transactions
24k€ 41k€ 104k€
41 286 € Range: 24 814€ - 104 102€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 515 € × 0.7x
Estimation 21 800 €
12 297€ - 70 665€
Revenue Multiple 30%
504 194 € × 0.18x
Estimation 90 838 €
57 098€ - 187 502€
Net Income Multiple 20%
13 572 € × 1.2x
Estimation 15 677 €
7 681€ - 62 598€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 126 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 voitures et de véhicules automobiles légers)

Compare M DISTRIBUTION SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about M DISTRIBUTION SERVICES

What is the revenue of M DISTRIBUTION SERVICES ?

The revenue of M DISTRIBUTION SERVICES in 2019 is 504 k€.

Is M DISTRIBUTION SERVICES profitable?

Yes, M DISTRIBUTION SERVICES generated a net profit of 14 k€ in 2019.

Where is the headquarters of M DISTRIBUTION SERVICES ?

The headquarters of M DISTRIBUTION SERVICES is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of M DISTRIBUTION SERVICES ?

The tax return of M DISTRIBUTION SERVICES 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 M DISTRIBUTION SERVICES operate?

M DISTRIBUTION SERVICES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.