SOCIETE CAENNAISE DE DISTRIBUTION : revenue, balance sheet and financial ratios

SOCIETE CAENNAISE DE DISTRIBUTION is a French company founded 49 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in PLUMETOT (14440), this company of category GE shows in 2025 a revenue of 26.1 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 - SOCIETE CAENNAISE DE DISTRIBUTION (SIREN 309396240)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 26 109 845 € 24 540 990 € 27 105 508 € 24 726 874 € 23 978 223 € 22 321 821 € 20 683 576 € 20 154 285 € 14 804 682 €
Net income 1 503 615 € 1 047 388 € 1 349 426 € 1 294 799 € 1 057 404 € 685 216 € 506 268 € 489 801 € -53 439 €
EBITDA 2 268 342 € 1 973 081 € 2 307 791 € 2 085 042 € 1 483 584 € 1 478 020 € 964 846 € 915 180 € 104 040 €
Net margin 5.8% 4.3% 5.0% 5.2% 4.4% 3.1% 2.4% 2.4% -0.4%

Revenue and income statement

In 2025, SOCIETE CAENNAISE DE DISTRIBUTION achieves revenue of 26.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Vs 2024: +6%. After deducting consumption (15.4 M€), gross margin stands at 10.7 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 5.8% 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

26 109 845 €

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

10 743 398 €

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

2 268 342 €

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

2 105 056 €

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

1 503 615 €

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

8.7%

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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 0%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

62.184%

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

6.785%

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

0.0

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

32.4%

Solvency indicators evolution
SOCIETE CAENNAISE DE DISTRIBUTION

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 1.49
Med: 9.45
Q3: 53.07
Excellent

In 2025, the debt ratio of SOCIETE CAENNAISE DE DIST... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
62.18% 2025
2023
2024
2025
Q1: 28.92%
Med: 49.49%
Q3: 62.33%
Good

In 2025, the financial autonomy of SOCIETE CAENNAISE DE DIST... (62.2%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 0.98 years
Excellent

In 2025, the repayment capacity of SOCIETE CAENNAISE DE DIST... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 190.29. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

190.289

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

0.001

Liquidity indicators evolution
SOCIETE CAENNAISE DE DISTRIBUTION

Sector positioning

Liquidity ratio
190.29 2025
2023
2024
2025
Q1: 115.46
Med: 180.75
Q3: 244.62
Good

In 2025, the liquidity ratio of SOCIETE CAENNAISE DE DIST... (190.29) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.5x
Q3: 3.49x
Average

In 2025, the interest coverage of SOCIETE CAENNAISE DE DIST... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 432 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up cash.

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

432 379 €

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

24 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

30 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

9 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

6 j

WCR and payment terms evolution
SOCIETE CAENNAISE DE DISTRIBUTION

Positioning of SOCIETE CAENNAISE DE DISTRIBUTION in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of SOCIETE CAENNAISE DE DISTRIBUTION is estimated at 6 867 589 € (range 3 044 198€ - 15 221 236€). With an EBITDA of 2 268 342€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.26x (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
164 transactions
3044k€ 6867k€ 15221k€
6 867 589 € Range: 3 044 198€ - 15 221 236€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
2 268 342 € × 3.3x
Estimation 7 390 199 €
3 512 513€ - 17 518 171€
Revenue Multiple 30%
26 109 845 € × 0.26x
Estimation 6 706 827 €
3 099 706€ - 12 199 084€
Net Income Multiple 20%
1 503 615 € × 3.9x
Estimation 5 802 209 €
1 790 151€ - 14 012 131€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Transformation et conservation de la viande de volaille)

Compare SOCIETE CAENNAISE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about SOCIETE CAENNAISE DE DISTRIBUTION

What is the revenue of SOCIETE CAENNAISE DE DISTRIBUTION ?

The revenue of SOCIETE CAENNAISE DE DISTRIBUTION in 2025 is 26.1 M€.

Is SOCIETE CAENNAISE DE DISTRIBUTION profitable?

Yes, SOCIETE CAENNAISE DE DISTRIBUTION generated a net profit of 1.5 M€ in 2025.

Where is the headquarters of SOCIETE CAENNAISE DE DISTRIBUTION ?

The headquarters of SOCIETE CAENNAISE DE DISTRIBUTION is located in PLUMETOT (14440), in the department Calvados.

Where to find the tax return of SOCIETE CAENNAISE DE DISTRIBUTION ?

The tax return of SOCIETE CAENNAISE 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 SOCIETE CAENNAISE DE DISTRIBUTION operate?

SOCIETE CAENNAISE DE DISTRIBUTION operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.