SIREN : 343528741
SOC DISTRIBUTION ARTEL is a French company founded 38 years ago, specialized in the sector Hypermarchés. Based in CASTELSARRASIN (82100), this company of category PME shows in 2024 a revenue of 70.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 70 193 963 € | 76 761 457 € | 68 687 542 € | 64 583 204 € | 62 175 451 € | 59 442 734 € | 52 151 843 € | 48 549 764 € |
| Net income | 2 293 425 € | 2 116 325 € | 2 000 721 € | 1 834 263 € | 1 340 916 € | 1 485 256 € | 1 265 410 € | 1 205 047 € |
| EBITDA | 4 717 818 € | 4 570 944 € | 4 151 268 € | 3 814 321 € | 3 243 640 € | 3 380 321 € | 3 118 091 € | 2 788 265 € |
| Net margin | 3.3% | 2.8% | 2.9% | 2.8% | 2.2% | 2.5% | 2.4% | 2.5% |
In 2024, SOC DISTRIBUTION ARTEL achieves revenue of 70.2 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Slight decline of -9% vs 2023. After deducting consumption (50.2 M€), gross margin stands at 20.0 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.7 M€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
70 193 963 €
19 994 239 €
4 717 818 €
3 605 544 €
2 293 425 €
6.7%
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
75.082%
33.591%
4.668%
1.556
32.4%
In 2024, the debt ratio of SOC DISTRIBUTION ARTEL (75.08) 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 2024, the financial autonomy of SOC DISTRIBUTION ARTEL (33.6%) 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 2024, the repayment capacity of SOC DISTRIBUTION ARTEL (1.56) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 117.69. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
117.689
0.865
In 2024, the liquidity ratio of SOC DISTRIBUTION ARTEL (117.69) 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 2024, the interest coverage of SOC DISTRIBUTION ARTEL (0.9x) 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) 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: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 5.2 M€ to permanently finance. Over 2017-2024, WCR increased by +21%, requiring additional financing.
5 192 247 €
0 j
35 j
23 j
27 j
Based on 551 transactions of similar company sales in 2024, the value of SOC DISTRIBUTION ARTEL is estimated at 18 666 551 € (range 7 724 745€ - 38 681 821€). With an EBITDA of 4 717 818€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 SOC DISTRIBUTION ARTEL with other companies in the same sector:
The revenue of SOC DISTRIBUTION ARTEL in 2024 is 70.2 M€.
Yes, SOC DISTRIBUTION ARTEL generated a net profit of 2.3 M€ in 2024.
The headquarters of SOC DISTRIBUTION ARTEL is located in CASTELSARRASIN (82100), in the department Tarn-et-Garonne.
The tax return of SOC DISTRIBUTION ARTEL 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).
SOC DISTRIBUTION ARTEL operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.