SOC REJEAN DE DISTRIBUTION : revenue, balance sheet and financial ratios

SOC REJEAN DE DISTRIBUTION is a French company founded 37 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LONDINIERES (76660), this company of category PME shows in 2020 a revenue of 98 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOC REJEAN DE DISTRIBUTION (SIREN 350095576)
Indicator 2020 2019
Revenue 98 167 € 140 080 €
Net income 31 771 € 48 489 €
EBITDA 73 683 € 111 455 €
Net margin 32.4% 34.6%

Revenue and income statement

In 2020, SOC REJEAN DE DISTRIBUTION achieves revenue of 98 k€. Significant drop of -30% vs 2019. After deducting consumption (0 €), gross margin stands at 98 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 75.1% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -34%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 32.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

98 167 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

98 167 €

EBITDA (2020) ?
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

73 683 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 227 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 771 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

75.1%

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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 6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 65.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.53%

Financial autonomy (2020) ?
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

87.675%

Cash flow / Revenue (2020) ?
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

65.425%

Repayment capacity (2020) ?
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

0.389

Asset age ratio (2020) ?
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

8.1%

Solvency indicators evolution
SOC REJEAN DE DISTRIBUTION

Sector positioning

Debt ratio
5.53 2020
2019
2020
Q1: 0.0
Med: 12.54
Q3: 165.29
Good

In 2020, the debt ratio of SOC REJEAN DE DISTRIBUTION (5.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
87.67% 2020
2019
2020
Q1: 2.35%
Med: 37.75%
Q3: 80.16%
Excellent

In 2020, the financial autonomy of SOC REJEAN DE DISTRIBUTION (87.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.39 years 2020
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Good +7 pts over 2 years

In 2020, the repayment capacity of SOC REJEAN DE DISTRIBUTION (0.39) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1388.00. 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 2.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

1388.004

Interest coverage (2020) ?
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

2.025

Liquidity indicators evolution
SOC REJEAN DE DISTRIBUTION

Sector positioning

Liquidity ratio
1388.0 2020
2019
2020
Q1: 79.88
Med: 255.9
Q3: 986.53
Excellent

In 2020, the liquidity ratio of SOC REJEAN DE DISTRIBUTION (1388.00) 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
2.02x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.38x
Good

In 2020, the interest coverage of SOC REJEAN DE DISTRIBUTION (2.0x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 426 days. Excellent situation: suppliers finance 378 days of the operating cycle (retail model). Overall, WCR represents 997 days of revenue, i.e. 272 k€ to permanently finance.

Operating WCR (2020) ?
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

272 001 €

Customer credit (2020) ?
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 (2020) ?
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

426 j

Inventory turnover (2020) ?
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

0 j

WCR in days of revenue (2020) ?
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

997 j

WCR and payment terms evolution
SOC REJEAN DE DISTRIBUTION

Positioning of SOC REJEAN DE DISTRIBUTION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of SOC REJEAN DE DISTRIBUTION is estimated at 279 951 € (range 118 023€ - 427 968€). With an EBITDA of 73 683€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (in line with sector norms). 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 2020
193 transactions
118k€ 279k€ 427k€
279 951 € Range: 118 023€ - 427 968€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
73 683 € × 6.2x
Estimation 456 920 €
188 260€ - 624 725€
Revenue Multiple 30%
98 167 € × 0.62x
Estimation 60 958 €
37 780€ - 135 046€
Net Income Multiple 20%
31 771 € × 5.2x
Estimation 166 020 €
62 795€ - 375 461€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Location de terrains et d'autres biens immobiliers)

Compare SOC REJEAN DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOC REJEAN DE DISTRIBUTION

What is the revenue of SOC REJEAN DE DISTRIBUTION ?

The revenue of SOC REJEAN DE DISTRIBUTION in 2020 is 98 k€.

Is SOC REJEAN DE DISTRIBUTION profitable?

Yes, SOC REJEAN DE DISTRIBUTION generated a net profit of 32 k€ in 2020.

Where is the headquarters of SOC REJEAN DE DISTRIBUTION ?

The headquarters of SOC REJEAN DE DISTRIBUTION is located in LONDINIERES (76660), in the department Seine-Maritime.

Where to find the tax return of SOC REJEAN DE DISTRIBUTION ?

The tax return of SOC REJEAN DE 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 SOC REJEAN DE DISTRIBUTION operate?

SOC REJEAN DE DISTRIBUTION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.