RUVOEN DISTRIBUTION : revenue, balance sheet and financial ratios

RUVOEN DISTRIBUTION is a French company founded 24 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in PARIS (75001), this company of category PME shows in 2023 a revenue of 501 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 - RUVOEN DISTRIBUTION (SIREN 438551434)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 500 795 € 643 163 € 596 110 € 752 774 € 720 930 € 413 752 € 798 004 €
Net income -33 589 € 84 410 € 53 926 € 103 247 € 92 408 € -115 441 € 106 090 €
EBITDA 12 641 € 134 599 € 112 669 € 170 894 € 164 376 € 125 756 € 390 243 €
Net margin -6.7% 13.1% 9.0% 13.7% 12.8% -27.9% 13.3%

Revenue and income statement

In 2023, RUVOEN DISTRIBUTION achieves revenue of 501 k€. Revenue is declining over the period 2016-2023 (CAGR: -6.4%). Significant drop of -22% vs 2021. After deducting consumption (120 k€), gross margin stands at 381 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 2.5% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -91%, reducing margin by 18.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -34 k€ (-6.7% of revenue), which will impact equity.

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

500 795 €

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

381 065 €

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

12 641 €

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

-38 614 €

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

-33 589 €

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

2.5%

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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 24%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

24.5%

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

70.223%

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

1.001%

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

27.194

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

11.8%

Solvency indicators evolution
RUVOEN DISTRIBUTION

Sector positioning

Debt ratio
24.5 2023
2020
2021
2023
Q1: 2.19
Med: 25.12
Q3: 94.36
Good +16 pts over 3 years

In 2023, the debt ratio of RUVOEN DISTRIBUTION (24.50) 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
70.22% 2023
2020
2021
2023
Q1: 14.14%
Med: 34.31%
Q3: 59.3%
Excellent

In 2023, the financial autonomy of RUVOEN DISTRIBUTION (70.2%) 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
27.19 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.02 years
Q3: 1.87 years
Watch +41 pts over 3 years

In 2023, the repayment capacity of RUVOEN DISTRIBUTION (27.19) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 590.62. 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 63.5x. Operating income very largely covers interest expenses: high safety margin.

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

590.625

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

63.452

Liquidity indicators evolution
RUVOEN DISTRIBUTION

Sector positioning

Liquidity ratio
590.62 2023
2020
2021
2023
Q1: 138.72
Med: 218.73
Q3: 303.79
Excellent

In 2023, the liquidity ratio of RUVOEN DISTRIBUTION (590.62) 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
63.45x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.47x
Excellent +39 pts over 3 years

In 2023, the interest coverage of RUVOEN DISTRIBUTION (63.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 72 k€ to permanently finance. Notable WCR improvement over the period (-72%), freeing up cash.

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

72 044 €

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

57 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

41 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

13 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

52 j

WCR and payment terms evolution
RUVOEN DISTRIBUTION

Positioning of RUVOEN DISTRIBUTION in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of RUVOEN DISTRIBUTION is estimated at 46 999 € (range 26 701€ - 99 526€). With an EBITDA of 12 641€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.17x (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
109 transactions
26k€ 46k€ 99k€
46 999 € Range: 26 701€ - 99 526€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 641 € × 2.0x
Estimation 24 758 €
16 786€ - 70 594€
Revenue Multiple 30%
500 795 € × 0.17x
Estimation 84 069 €
43 227€ - 147 749€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 détail de matériels audio et vidéo en magasin spécialisé)

Compare RUVOEN DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about RUVOEN DISTRIBUTION

What is the revenue of RUVOEN DISTRIBUTION ?

The revenue of RUVOEN DISTRIBUTION in 2023 is 501 k€.

Is RUVOEN DISTRIBUTION profitable?

RUVOEN DISTRIBUTION recorded a net loss in 2023.

Where is the headquarters of RUVOEN DISTRIBUTION ?

The headquarters of RUVOEN DISTRIBUTION is located in PARIS (75001), in the department Paris.

Where to find the tax return of RUVOEN DISTRIBUTION ?

The tax return of RUVOEN 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 RUVOEN DISTRIBUTION operate?

RUVOEN DISTRIBUTION operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.