Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

S & D DISTRIBUTION : revenue, balance sheet and financial ratios

S & D DISTRIBUTION is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de boissons. Based in SAINT-EMILION (33330), this company of category PME shows in 2020 a revenue of 826 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, S & D DISTRIBUTION is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - S & D DISTRIBUTION (SIREN 793007923)
Indicator 2021 2020 2019 2018 2016
Revenue N/C 825 573 € N/C 1 626 139 € 1 209 558 €
Net income -188 216 € -41 056 € -1 878 € -84 370 € -60 001 €
EBITDA N/C -35 991 € N/C -84 286 € -59 944 €
Net margin N/C -5.0% N/C -5.2% -5.0%

Revenue and income statement

In 2021, S & D DISTRIBUTION records a net loss of 188 k€. This deficit will reduce equity on the balance sheet.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

825 573 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 332 €

EBITDA (2020) ?
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

-35 991 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-40 906 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-41 056 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.4%

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%. Compared with its sector, this ratio places the company among the best positioned (sector median: 46.3%). Financial autonomy (= Equity / Total assets x 100) reaches 61%. This ratio is more favorable than the sector median (33.6%).

Debt ratio (2020) ?
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 (2020) ?
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

60.75%

Cash flow / Revenue (2020) ?
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

-4.38%

Repayment capacity (2020) ?
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
S & D DISTRIBUTION

Sector positioning

Debt ratio
0.0% 2021
Q1: 6.57%
Med: 46.29%
Q3: 141.59%
Excellent

In 2021, the debt ratio of S & D DISTRIBUTION (0.0%) 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
44.13% 2021
Q1: 15.8%
Med: 33.61%
Q3: 55.16%
Good -17 pts over 3 years

In 2021, the financial autonomy of S & D DISTRIBUTION (44.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2020
Q1: 0.0 years
Med: 0.81 years
Q3: 5.43 years
Excellent

In 2020, the repayment capacity of S & D 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 2.55. This ratio is slightly less favorable than the sector median (2.2).

Liquidity ratio (2020) ?
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

2.55

Interest coverage (2020) ?
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
S & D DISTRIBUTION

Sector positioning

Liquidity ratio
1.79 2021
Q1: 1.43
Med: 2.21
Q3: 3.73
Average -29 pts over 3 years

In 2021, the liquidity ratio of S & D DISTRIBUTION (1.79) 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 2020
Q1: 0.0x
Med: 0.36x
Q3: 5.33x
Average

In 2020, the interest coverage of S & D DISTRIBUTION (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. Overall, WCR represents 932 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2020, WCR worsened by 533 days of revenue, signaling an increased financing need.

Operating WCR (2020) ?
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

2 137 830 €

Customer credit (2020) ?
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

27 j

Supplier credit (2020) ?
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

239 j

Inventory turnover (2020) ?
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

886 j

WCR in days of revenue (2020) ?
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

932 j

WCR and payment terms evolution
S & D DISTRIBUTION

Positioning of S & D DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de boissons

Similar companies (Commerce de gros (commerce interentreprises) de boissons)

Compare S & D DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de boissons

Top companies in Commerce de gros (commerce interentreprises) de boissons

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de boissons:

Top companies in Gironde

Largest companies by revenue in the department Gironde:

Voir le classement complet du département Gironde

Frequently asked questions about S & D DISTRIBUTION

What is the revenue of S & D DISTRIBUTION ?

The revenue of S & D DISTRIBUTION in 2020 is 826 k€.

Is S & D DISTRIBUTION profitable?

S & D DISTRIBUTION recorded a net loss in 2021.

Where is the headquarters of S & D DISTRIBUTION ?

The headquarters of S & D DISTRIBUTION is located in SAINT-EMILION (33330), in the department Gironde.

Where to find the tax return of S & D DISTRIBUTION ?

The tax return of S & D 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 S & D DISTRIBUTION operate?

S & D DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de boissons (NAF code 46.34Z). See the 'Sector positioning' section above to compare the company with its competitors.