SARL CEDPA DISTRIBUTION : revenue, balance sheet and financial ratios

SARL CEDPA DISTRIBUTION is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in MOUCHAMPS (85640), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SARL CEDPA DISTRIBUTION (SIREN 404337784)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 1 260 416 € 1 472 397 € N/C 1 622 359 € 1 755 662 € 1 915 027 € 1 943 925 € 1 632 079 €
Net income -20 045 € 59 324 € 48 033 € -12 290 € -106 401 € -53 931 € -11 805 € 49 184 €
EBITDA -43 151 € 38 846 € N/C 5 906 € -136 408 € -89 426 € -69 574 € 39 959 €
Net margin -1.6% 4.0% N/C -0.8% -6.1% -2.8% -0.6% 3.0%

Revenue and income statement

In 2024, SARL CEDPA DISTRIBUTION achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -3.2%). Significant drop of -14% vs 2022. After deducting consumption (432 k€), gross margin stands at 829 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -43 k€, representing -3.4% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -211%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -20 k€ (-1.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 260 416 €

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

828 790 €

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

-43 151 €

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

-16 918 €

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

-20 045 €

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

-3.4%

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 1367%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1367.336%

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

3.971%

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

-7.029%

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

-3.526

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

71.3%

Solvency indicators evolution
SARL CEDPA DISTRIBUTION

Sector positioning

Debt ratio
1367.34 2024
2021
2022
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Watch +50 pts over 3 years

In 2024, the debt ratio of SARL CEDPA DISTRIBUTION (1367.34) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.97% 2024
2021
2022
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Average -50 pts over 3 years

In 2024, the financial autonomy of SARL CEDPA DISTRIBUTION (4.0%) 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
-3.53 years 2024
2022
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Excellent -50 pts over 2 years

In 2024, the repayment capacity of SARL CEDPA DISTRIBUTION (-3.53) 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 148.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

148.856

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

-30.651

Liquidity indicators evolution
SARL CEDPA DISTRIBUTION

Sector positioning

Liquidity ratio
148.86 2024
2021
2022
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Average -20 pts over 3 years

In 2024, the liquidity ratio of SARL CEDPA DISTRIBUTION (148.86) 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
-30.65x 2024
2022
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Average

In 2024, the interest coverage of SARL CEDPA DISTRIBUTION (-30.6x) 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. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 85 days of revenue, i.e. 297 k€ to permanently finance.

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

297 294 €

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

48 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

75 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

23 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

85 j

WCR and payment terms evolution
SARL CEDPA DISTRIBUTION

Positioning of SARL CEDPA DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of SARL CEDPA DISTRIBUTION is estimated at 190 477 € (range 129 276€ - 218 681€). The price/revenue ratio is 0.15x (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
94 tx
129k€ 190k€ 218k€
190 477 € Range: 129 276€ - 218 681€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 260 416 € × 0.15x = 190 477 €
Range: 129 276€ - 218 682€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare SARL CEDPA DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about SARL CEDPA DISTRIBUTION

What is the revenue of SARL CEDPA DISTRIBUTION ?

The revenue of SARL CEDPA DISTRIBUTION in 2024 is 1.3 M€.

Is SARL CEDPA DISTRIBUTION profitable?

SARL CEDPA DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of SARL CEDPA DISTRIBUTION ?

The headquarters of SARL CEDPA DISTRIBUTION is located in MOUCHAMPS (85640), in the department Vendee.

Where to find the tax return of SARL CEDPA DISTRIBUTION ?

The tax return of SARL CEDPA 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 SARL CEDPA DISTRIBUTION operate?

SARL CEDPA DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.