SA DISTRIBUTION MODERNE DE TEXTILE : revenue, balance sheet and financial ratios

SA DISTRIBUTION MODERNE DE TEXTILE is a French company founded 37 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in TOURS (37100), this company of category PME shows in 2024 a revenue of 5.1 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 - SA DISTRIBUTION MODERNE DE TEXTILE (SIREN 347499097)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 5 073 796 € 4 613 114 € 4 501 805 € 3 592 367 € N/C 5 289 680 € 5 733 827 € 4 957 588 €
Net income 167 962 € -4 954 € -22 277 € -112 588 € -391 457 € 25 710 € 9 411 € 224 599 €
EBITDA 12 225 € 47 056 € 203 847 € 102 108 € N/C -107 482 € 34 378 € 105 161 €
Net margin 3.3% -0.1% -0.5% -3.1% N/C 0.5% 0.2% 4.5%

Revenue and income statement

In 2024, SA DISTRIBUTION MODERNE DE TEXTILE achieves revenue of 5.1 M€. Revenue is growing positively over 8 years (CAGR: +0.3%). Vs 2023: +10%. After deducting consumption (1.6 M€), gross margin stands at 3.5 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 168 k€, i.e. 3.3% 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

5 073 796 €

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

3 461 415 €

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

12 225 €

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

161 501 €

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

167 962 €

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

0.2%

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 75.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

91.452%

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

39.936%

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

0.368%

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

75.189

Asset age ratio (2024) ?
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

15.3%

Solvency indicators evolution
SA DISTRIBUTION MODERNE DE TEXTILE

Sector positioning

Debt ratio
91.45 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average

In 2024, the debt ratio of SA DISTRIBUTION MODERNE D... (91.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.94% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good

In 2024, the financial autonomy of SA DISTRIBUTION MODERNE D... (39.9%) 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
75.19 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Watch

In 2024, the repayment capacity of SA DISTRIBUTION MODERNE D... (75.19) 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 370.38. 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 212.2x. Operating income very largely covers interest expenses: high safety margin.

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

370.38

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

212.172

Liquidity indicators evolution
SA DISTRIBUTION MODERNE DE TEXTILE

Sector positioning

Liquidity ratio
370.38 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good

In 2024, the liquidity ratio of SA DISTRIBUTION MODERNE D... (370.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
212.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Excellent

In 2024, the interest coverage of SA DISTRIBUTION MODERNE D... (212.2x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 206 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2016-2024, WCR increased by +46%, 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

2 900 994 €

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

75 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

52 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

52 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

206 j

WCR and payment terms evolution
SA DISTRIBUTION MODERNE DE TEXTILE

Positioning of SA DISTRIBUTION MODERNE DE TEXTILE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SA DISTRIBUTION MODERNE DE TEXTILE is estimated at 410 081 € (range 257 979€ - 793 629€). With an EBITDA of 12 225€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
257k€ 410k€ 793k€
410 081 € Range: 257 979€ - 793 629€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 225 € × 2.0x
Estimation 24 743 €
10 307€ - 61 977€
Revenue Multiple 30%
5 073 796 € × 0.19x
Estimation 959 584 €
658 625€ - 1 870 843€
Net Income Multiple 20%
167 962 € × 3.3x
Estimation 549 175 €
276 193€ - 1 006 943€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 d'habillement en magasin spécialisé)

Compare SA DISTRIBUTION MODERNE DE TEXTILE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SA DISTRIBUTION MODERNE DE TEXTILE

What is the revenue of SA DISTRIBUTION MODERNE DE TEXTILE ?

The revenue of SA DISTRIBUTION MODERNE DE TEXTILE in 2024 is 5.1 M€.

Is SA DISTRIBUTION MODERNE DE TEXTILE profitable?

Yes, SA DISTRIBUTION MODERNE DE TEXTILE generated a net profit of 168 k€ in 2024.

Where is the headquarters of SA DISTRIBUTION MODERNE DE TEXTILE ?

The headquarters of SA DISTRIBUTION MODERNE DE TEXTILE is located in TOURS (37100), in the department Indre-et-Loire.

Where to find the tax return of SA DISTRIBUTION MODERNE DE TEXTILE ?

The tax return of SA DISTRIBUTION MODERNE DE TEXTILE 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 SA DISTRIBUTION MODERNE DE TEXTILE operate?

SA DISTRIBUTION MODERNE DE TEXTILE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.