SOC COMMERCIALE DISTRIBU MATERIEL LOISIR : revenue, balance sheet and financial ratios

SOC COMMERCIALE DISTRIBU MATERIEL LOISIR is a French company founded 53 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in REZE (44400), this company of category PME shows in 2025 a revenue of 32.6 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 - SOC COMMERCIALE DISTRIBU MATERIEL LOISIR (SIREN 784131229)
Indicator 2025 2024 2023 2022 2020 2019 2018
Revenue 32 603 369 € 30 195 265 € 28 326 113 € 24 053 905 € 22 183 357 € 22 364 273 € 18 965 753 €
Net income 232 350 € 348 673 € 764 911 € 263 392 € 106 847 € -71 665 € 21 319 €
EBITDA 541 408 € 612 584 € 995 855 € 389 034 € 266 685 € -237 211 € 103 244 €
Net margin 0.7% 1.2% 2.7% 1.1% 0.5% -0.3% 0.1%

Revenue and income statement

In 2025, SOC COMMERCIALE DISTRIBU MATERIEL LOISIR achieves revenue of 32.6 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Vs 2024: +8%. After deducting consumption (27.6 M€), gross margin stands at 5.0 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 541 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 232 k€, i.e. 0.7% 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

32 603 369 €

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

4 959 131 €

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

541 408 €

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

464 736 €

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

232 350 €

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

1.7%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% 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

107.506%

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

29.664%

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

0.956%

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

14.199

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

24.9%

Solvency indicators evolution
SOC COMMERCIALE DISTRIBU MATERIEL LOISIR

Sector positioning

Debt ratio
107.51 2025
2023
2024
2025
Q1: 14.98
Med: 47.63
Q3: 112.96
Average

In 2025, the debt ratio of SOC COMMERCIALE DISTRIBU ... (107.51) 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
29.66% 2025
2023
2024
2025
Q1: 25.16%
Med: 37.52%
Q3: 53.66%
Average

In 2025, the financial autonomy of SOC COMMERCIALE DISTRIBU ... (29.7%) 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
14.2 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.66 years
Q3: 4.84 years
Watch

In 2025, the repayment capacity of SOC COMMERCIALE DISTRIBU ... (14.20) 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 234.44. 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 38.0x. Operating income very largely covers interest expenses: high safety margin.

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

234.436

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

38.026

Liquidity indicators evolution
SOC COMMERCIALE DISTRIBU MATERIEL LOISIR

Sector positioning

Liquidity ratio
234.44 2025
2023
2024
2025
Q1: 168.03
Med: 225.86
Q3: 351.7
Good

In 2025, the liquidity ratio of SOC COMMERCIALE DISTRIBU ... (234.44) 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
38.03x 2025
2023
2024
2025
Q1: 1.5x
Med: 14.27x
Q3: 28.43x
Excellent +14 pts over 3 years

In 2025, the interest coverage of SOC COMMERCIALE DISTRIBU ... (38.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 102 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 119 days of revenue, i.e. 10.8 M€ to permanently finance. Over 2018-2025, WCR increased by +20%, requiring additional financing.

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

10 775 413 €

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

4 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

54 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

102 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

119 j

WCR and payment terms evolution
SOC COMMERCIALE DISTRIBU MATERIEL LOISIR

Positioning of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR is estimated at 1 477 933 € (range 940 649€ - 5 391 340€). With an EBITDA of 541 408€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.13x (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 2025
56 tx
940k€ 1477k€ 5391k€
1 477 933 € Range: 940 649€ - 5 391 340€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
541 408 € × 0.8x
Estimation 431 400 €
142 875€ - 1 955 459€
Revenue Multiple 30%
32 603 369 € × 0.13x
Estimation 4 076 763 €
2 869 570€ - 14 195 806€
Net Income Multiple 20%
232 350 € × 0.8x
Estimation 196 023 €
41 708€ - 774 347€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare SOC COMMERCIALE DISTRIBU MATERIEL LOISIR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about SOC COMMERCIALE DISTRIBU MATERIEL LOISIR

What is the revenue of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR ?

The revenue of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR in 2025 is 32.6 M€.

Is SOC COMMERCIALE DISTRIBU MATERIEL LOISIR profitable?

Yes, SOC COMMERCIALE DISTRIBU MATERIEL LOISIR generated a net profit of 232 k€ in 2025.

Where is the headquarters of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR ?

The headquarters of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR is located in REZE (44400), in the department Loire-Atlantique.

Where to find the tax return of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR ?

The tax return of SOC COMMERCIALE DISTRIBU MATERIEL LOISIR 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 SOC COMMERCIALE DISTRIBU MATERIEL LOISIR operate?

SOC COMMERCIALE DISTRIBU MATERIEL LOISIR operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.