SIREN : 353756802
SA PARTENAIRES DISTRIBUTION is a French company founded 36 years ago, specialized in the sector Supermarchés. Based in LUYNES (37230), this company of category PME shows in 2025 a revenue of 15.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 15 778 147 € | 15 632 612 € | 9 954 900 € | 17 812 527 € | 13 175 051 € | 13 185 403 € | N/C | 12 896 777 € |
| Net income | 337 071 € | 276 208 € | 259 050 € | 78 950 € | 177 960 € | 172 582 € | 66 212 € | 147 614 € |
| EBITDA | 744 197 € | 626 852 € | 432 538 € | 410 038 € | 480 623 € | 402 387 € | N/C | 487 371 € |
| Net margin | 2.1% | 1.8% | 2.6% | 0.4% | 1.4% | 1.3% | N/C | 1.1% |
In 2025, SA PARTENAIRES DISTRIBUTION achieves revenue of 15.8 M€. Revenue is growing positively over 8 years (CAGR: +2.6%). Vs 2024: +1%. After deducting consumption (12.4 M€), gross margin stands at 3.4 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 744 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 337 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
15 778 147 €
3 387 439 €
744 197 €
461 653 €
337 071 €
4.7%
The debt ratio (= Financial debt / Equity x 100) stands at 155%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
154.93%
27.175%
3.932%
2.868
20.8%
In 2025, the debt ratio of SA PARTENAIRES DISTRIBUTION (154.93) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of SA PARTENAIRES DISTRIBUTION (27.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of SA PARTENAIRES DISTRIBUTION (2.87) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 127.59. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.
127.593
6.049
In 2025, the liquidity ratio of SA PARTENAIRES DISTRIBUTION (127.59) 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.
In 2025, the interest coverage of SA PARTENAIRES DISTRIBUTION (6.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 613 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.
612 823 €
1 j
25 j
16 j
14 j
Based on 270 transactions of similar company sales in 2025, the value of SA PARTENAIRES DISTRIBUTION is estimated at 3 651 775 € (range 1 765 944€ - 6 358 869€). With an EBITDA of 744 197€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SA PARTENAIRES DISTRIBUTION with other companies in the same sector:
The revenue of SA PARTENAIRES DISTRIBUTION in 2025 is 15.8 M€.
Yes, SA PARTENAIRES DISTRIBUTION generated a net profit of 337 k€ in 2025.
The headquarters of SA PARTENAIRES DISTRIBUTION is located in LUYNES (37230), in the department Indre-et-Loire.
The tax return of SA PARTENAIRES 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).
SA PARTENAIRES DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.