SELECT REUNION : revenue, balance sheet and financial ratios

SELECT REUNION is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-DENIS (97490), this company of category PME shows in 2024 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, SELECT REUNION combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - SELECT REUNION (SIREN 339334179)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 431 081 € 4 591 059 € 4 228 599 € 4 283 293 € 3 880 842 € 4 231 127 € 4 263 157 € 4 450 274 € N/C
Net income 108 633 € 382 513 € 170 567 € 354 565 € 306 434 € 122 707 € 18 315 € 203 835 € 143 913 €
EBITDA 128 529 € 168 413 € 130 931 € 312 920 € 314 418 € 178 060 € 338 940 € 480 606 € N/C
Net margin 2.5% 8.3% 4.0% 8.3% 7.9% 2.9% 0.4% 4.6% N/C

Revenue and income statement

In 2024, SELECT REUNION achieves revenue of 4.4 M€. Revenue is growing positively over 9 years (CAGR: +3.4%). Slight decline of -3% vs 2023. After deducting consumption (2.5 M€), gross margin stands at 1.9 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 129 k€, representing 2.9% of revenue. This ratio is slightly less favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 109 k€, i.e. 2.5% 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

4 431 081 €

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

1 902 585 €

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

128 529 €

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

157 137 €

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

108 633 €

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

2.9%

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 58%. This ratio is less favorable than the sector median (12.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This ratio is more favorable than the sector median (40.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.8 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.8%).

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

58.31%

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

51.15%

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

2.58%

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

13.75

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

80.2%

Solvency indicators evolution
SELECT REUNION

Sector positioning

Debt ratio
58.31% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.09%
Watch +15 pts over 3 years

In 2024, the debt ratio of SELECT REUNION (58.3%) 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
51.15% 2024
Q1: 14.14%
Med: 39.96%
Q3: 61.85%
Good

In 2024, the financial autonomy of SELECT REUNION (51.1%) 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
5.7 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.52 years
Watch

In 2022, the repayment capacity of SELECT REUNION (5.70) 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 4.84. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3). The interest coverage ratio (= EBIT / Interest expenses) is 35.1x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.3x).

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

4.84

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

35.14

Liquidity indicators evolution
SELECT REUNION

Sector positioning

Liquidity ratio
4.84 2024
Q1: 1.44
Med: 2.33
Q3: 4.08
Excellent +5 pts over 3 years

In 2024, the liquidity ratio of SELECT REUNION (4.84) 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
35.14x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.69x
Excellent

In 2024, the interest coverage of SELECT REUNION (35.1x) 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: 58 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 282 days of revenue, i.e. 3.5 M€ to permanently finance. Between 2021 and 2024, WCR worsened by 88 days of revenue, signaling an increased financing need.

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

3 474 809 €

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

57 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

58 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

108 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

282 j

WCR and payment terms evolution
SELECT REUNION

Positioning of SELECT REUNION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of SELECT REUNION is estimated at 493 980 € (range 218 584€ - 1 248 210€). With an EBITDA of 128 529€, the sector multiple of 2.6x 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.

Estimated enterprise value 2024
145 transactions
218k€ 493k€ 1248k€
493 980 € Range: 218 584€ - 1 248 210€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
128 529 € × 2.6x
Estimation 334 987 €
121 866€ - 941 631€
Revenue Multiple 30%
4 431 081 € × 0.19x
Estimation 847 781 €
477 152€ - 2 161 271€
Net Income Multiple 20%
108 633 € × 3.3x
Estimation 360 763 €
72 530€ - 645 067€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare SELECT REUNION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Voir le classement complet du département La Reunion

Frequently asked questions about SELECT REUNION

What is the revenue of SELECT REUNION ?

The revenue of SELECT REUNION in 2024 is 4.4 M€.

Is SELECT REUNION profitable?

Yes, SELECT REUNION generated a net profit of 109 k€ in 2024.

Where is the headquarters of SELECT REUNION ?

The headquarters of SELECT REUNION is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of SELECT REUNION ?

The tax return of SELECT REUNION 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 SELECT REUNION operate?

SELECT REUNION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.