M.G.A. DISTRIBUTION : revenue, balance sheet and financial ratios

M.G.A. DISTRIBUTION is a French company founded 18 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SAINT-QUENTIN-FALLAVIER (38070), this company of category GE shows in 2024 a revenue of 4.3 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

Financial history - M.G.A. DISTRIBUTION (SIREN 502472749)
Indicator 2024 2023 2023 2022 2021 2020 2019 2018 2017
Revenue 4 259 541 € 3 939 166 € 3 720 972 € 3 696 122 € 3 435 652 € 3 888 161 € 3 905 339 € 3 703 017 € 3 908 069 €
Net income 172 243 € 449 696 € 146 745 € 425 168 € 446 299 € 423 397 € 359 582 € 476 296 € 576 823 €
EBITDA 40 452 € 765 744 € 553 910 € 634 394 € 815 161 € 590 921 € 618 990 € 686 843 € 844 728 €
Net margin 4.0% 11.4% 3.9% 11.5% 13.0% 10.9% 9.2% 12.9% 14.8%

Revenue and income statement

In 2024, M.G.A. DISTRIBUTION achieves revenue of 4.3 M€. Revenue is growing positively over 9 years (CAGR: +1.2%). Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 4.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -95%, reducing margin by 18.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 172 k€, i.e. 4.0% 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

4 259 541 €

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

4 259 541 €

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

40 452 €

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

249 776 €

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

172 243 €

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

0.9%

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 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

13.814%

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

-0.866%

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

0.0

Solvency indicators evolution
M.G.A. DISTRIBUTION

Sector positioning

Debt ratio
0.0 2024
2023
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Excellent

In 2024, the debt ratio of M.G.A. DISTRIBUTION (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
13.81% 2024
2023
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average

In 2024, the financial autonomy of M.G.A. DISTRIBUTION (13.8%) 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 2024
2023
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Excellent

In 2024, the repayment capacity of M.G.A. DISTRIBUTION (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 119.23. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

119.234

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

0.099

Liquidity indicators evolution
M.G.A. DISTRIBUTION

Sector positioning

Liquidity ratio
119.23 2024
2023
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Watch

In 2024, the liquidity ratio of M.G.A. DISTRIBUTION (119.23) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.1x 2024
2023
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Average

In 2024, the interest coverage of M.G.A. DISTRIBUTION (0.1x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 140 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Overall, WCR represents 79 days of revenue, i.e. 934 k€ to permanently finance. Over 2017-2024, WCR increased by +70%, requiring additional financing.

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

934 032 €

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

53 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

140 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

0 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

79 j

WCR and payment terms evolution
M.G.A. DISTRIBUTION

Positioning of M.G.A. DISTRIBUTION in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 388 143€ to 1 393 489€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
388k€ 910k€ 1393k€
910 858 € Range: 388 143€ - 1 393 489€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 d'équipements automobiles)

Compare M.G.A. DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about M.G.A. DISTRIBUTION

What is the revenue of M.G.A. DISTRIBUTION ?

The revenue of M.G.A. DISTRIBUTION in 2024 is 4.3 M€.

Is M.G.A. DISTRIBUTION profitable?

Yes, M.G.A. DISTRIBUTION generated a net profit of 172 k€ in 2024.

Where is the headquarters of M.G.A. DISTRIBUTION ?

The headquarters of M.G.A. DISTRIBUTION is located in SAINT-QUENTIN-FALLAVIER (38070), in the department Isere.

Where to find the tax return of M.G.A. DISTRIBUTION ?

The tax return of M.G.A. 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 M.G.A. DISTRIBUTION operate?

M.G.A. DISTRIBUTION operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.