PAUL LIBBRA DISTRIBUTION : revenue, balance sheet and financial ratios

PAUL LIBBRA DISTRIBUTION is a French company founded 15 years ago, specialized in the sector Transports routiers de fret de proximité. Based in CHEVIGNY-SAINT-SAUVEUR (21800), this company of category PME shows in 2025 a revenue of 3.3 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 - PAUL LIBBRA DISTRIBUTION (SIREN 530487289)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 305 702 € 3 717 273 € 6 020 460 € 7 015 441 € 5 989 814 € 5 804 994 € 3 649 958 € 2 838 221 € 2 643 038 € 2 316 097 €
Net income -67 008 € 48 041 € 2 298 € 16 679 € 253 000 € 1 690 € 4 502 € 93 685 € 88 624 € 89 299 €
EBITDA -34 822 € 112 601 € -25 823 € 131 615 € 435 506 € 111 715 € 110 261 € 139 242 € 177 815 € 151 198 €
Net margin -2.0% 1.3% 0.0% 0.2% 4.2% 0.0% 0.1% 3.3% 3.4% 3.9%

Revenue and income statement

In 2025, PAUL LIBBRA DISTRIBUTION achieves revenue of 3.3 M€. Revenue is growing positively over 10 years (CAGR: +4.0%). Significant drop of -11% vs 2024. After deducting consumption (516 k€), gross margin stands at 2.8 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -35 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -131%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -67 k€ (-2.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 305 702 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 790 092 €

EBITDA (2025) ?
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

-34 822 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-74 255 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-67 008 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.1%

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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 13%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.014%

Financial autonomy (2025) ?
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

17.17%

Cash flow / Revenue (2025) ?
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

-1.505%

Repayment capacity (2025) ?
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

-0.667

Asset age ratio (2025) ?
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

19.5%

Solvency indicators evolution
PAUL LIBBRA DISTRIBUTION

Sector positioning

Debt ratio
13.01 2025
2023
2024
2025
Q1: 7.31
Med: 32.09
Q3: 77.74
Good -10 pts over 3 years

In 2025, the debt ratio of PAUL LIBBRA DISTRIBUTION (13.01) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
17.17% 2025
2023
2024
2025
Q1: 23.29%
Med: 38.74%
Q3: 57.08%
Average -16 pts over 3 years

In 2025, the financial autonomy of PAUL LIBBRA DISTRIBUTION (17.2%) 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
-0.67 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.69 years
Excellent

In 2025, the repayment capacity of PAUL LIBBRA DISTRIBUTION (-0.67) 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 111.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

111.964

Interest coverage (2025) ?
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

-13.138

Liquidity indicators evolution
PAUL LIBBRA DISTRIBUTION

Sector positioning

Liquidity ratio
111.96 2025
2023
2024
2025
Q1: 129.18
Med: 184.98
Q3: 283.91
Watch -5 pts over 3 years

In 2025, the liquidity ratio of PAUL LIBBRA DISTRIBUTION (111.96) 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
-13.14x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.65x
Q3: 5.45x
Watch

In 2025, the interest coverage of PAUL LIBBRA DISTRIBUTION (-13.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 831 k€ to permanently finance. Over 2016-2025, WCR increased by +105%, requiring additional financing.

Operating WCR (2025) ?
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

830 756 €

Customer credit (2025) ?
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

69 j

Supplier credit (2025) ?
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

107 j

Inventory turnover (2025) ?
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

1 j

WCR in days of revenue (2025) ?
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

90 j

WCR and payment terms evolution
PAUL LIBBRA DISTRIBUTION

Positioning of PAUL LIBBRA DISTRIBUTION in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 401 482€ to 1 289 872€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
401k€ 716k€ 1289k€
716 401 € Range: 401 482€ - 1 289 872€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Transports routiers de fret de proximité)

Compare PAUL LIBBRA DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about PAUL LIBBRA DISTRIBUTION

What is the revenue of PAUL LIBBRA DISTRIBUTION ?

The revenue of PAUL LIBBRA DISTRIBUTION in 2025 is 3.3 M€.

Is PAUL LIBBRA DISTRIBUTION profitable?

PAUL LIBBRA DISTRIBUTION recorded a net loss in 2025.

Where is the headquarters of PAUL LIBBRA DISTRIBUTION ?

The headquarters of PAUL LIBBRA DISTRIBUTION is located in CHEVIGNY-SAINT-SAUVEUR (21800), in the department Cote-d'Or.

Where to find the tax return of PAUL LIBBRA DISTRIBUTION ?

The tax return of PAUL LIBBRA 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 PAUL LIBBRA DISTRIBUTION operate?

PAUL LIBBRA DISTRIBUTION operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.