SEYNOD DISTRIBUTION : revenue, balance sheet and financial ratios

SEYNOD DISTRIBUTION is a French company founded 18 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in ANNECY (74000), this company of category PME shows in 2025 a revenue of 4.1 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 - SEYNOD DISTRIBUTION (SIREN 500254685)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 4 058 398 € 4 209 751 € 4 835 943 € 4 819 364 € 3 872 978 € 4 337 541 € 4 362 469 € 4 670 921 € 4 787 573 €
Net income 24 941 € 75 290 € 66 245 € 265 552 € -134 275 € -131 075 € 40 190 € 136 273 € 161 187 €
EBITDA 382 800 € 374 788 € 424 089 € 614 053 € 172 400 € 70 468 € 136 119 € 322 822 € 385 845 €
Net margin 0.6% 1.8% 1.4% 5.5% -3.5% -3.0% 0.9% 2.9% 3.4%

Revenue and income statement

In 2025, SEYNOD DISTRIBUTION achieves revenue of 4.1 M€. Activity remains stable over the period (CAGR: -1.8%). Slight decline of -4% vs 2024. After deducting consumption (2.1 M€), gross margin stands at 1.9 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 383 k€, representing 9.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 058 398 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 925 181 €

EBITDA (2025) ?
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

382 800 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

40 377 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 941 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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Chart evolution

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

82.835%

Financial autonomy (2025) ?
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

25.356%

Cash flow / Revenue (2025) ?
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

1.933%

Repayment capacity (2025) ?
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

4.084

Asset age ratio (2025) ?
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

25.3%

Solvency indicators evolution
SEYNOD DISTRIBUTION

Sector positioning

Debt ratio
82.83 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Watch

In 2025, the debt ratio of SEYNOD DISTRIBUTION (82.83) 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
25.36% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Average -19 pts over 3 years

In 2025, the financial autonomy of SEYNOD DISTRIBUTION (25.4%) 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
4.08 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.39 years
Q3: 2.65 years
Watch

In 2025, the repayment capacity of SEYNOD DISTRIBUTION (4.08) 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 125.00. 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 4.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

125.0

Interest coverage (2025) ?
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

4.512

Liquidity indicators evolution
SEYNOD DISTRIBUTION

Sector positioning

Liquidity ratio
125.0 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Watch -11 pts over 3 years

In 2025, the liquidity ratio of SEYNOD DISTRIBUTION (125.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.51x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.12x
Q3: 5.21x
Good +17 pts over 3 years

In 2025, the interest coverage of SEYNOD DISTRIBUTION (4.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 799 k€ to permanently finance.

Operating WCR (2025) ?
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

799 099 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

62 j

Inventory turnover (2025) ?
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

68 j

WCR in days of revenue (2025) ?
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

71 j

WCR and payment terms evolution
SEYNOD DISTRIBUTION

Positioning of SEYNOD DISTRIBUTION in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of SEYNOD DISTRIBUTION is estimated at 991 875 € (range 386 355€ - 2 246 998€). With an EBITDA of 382 800€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 2025
185 transactions
386k€ 991k€ 2246k€
991 875 € Range: 386 355€ - 2 246 998€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
382 800 € × 3.3x
Estimation 1 268 723 €
402 367€ - 2 340 758€
Revenue Multiple 30%
4 058 398 € × 0.28x
Estimation 1 136 201 €
593 347€ - 3 446 248€
Net Income Multiple 20%
24 941 € × 3.3x
Estimation 83 268 €
35 838€ - 213 727€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare SEYNOD DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about SEYNOD DISTRIBUTION

What is the revenue of SEYNOD DISTRIBUTION ?

The revenue of SEYNOD DISTRIBUTION in 2025 is 4.1 M€.

Is SEYNOD DISTRIBUTION profitable?

Yes, SEYNOD DISTRIBUTION generated a net profit of 25 k€ in 2025.

Where is the headquarters of SEYNOD DISTRIBUTION ?

The headquarters of SEYNOD DISTRIBUTION is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of SEYNOD DISTRIBUTION ?

The tax return of SEYNOD 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 SEYNOD DISTRIBUTION operate?

SEYNOD DISTRIBUTION operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.