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

SOCIETE DE DISTRIBUTION BARBEZILIENNE is a French company founded 47 years ago, specialized in the sector Hypermarchés. Based in BARBEZIEUX-SAINT-HILAIRE (16300), this company of category PME shows in 2023 a revenue of 61.8 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 DE DISTRIBUTION BARBEZILIENNE (SIREN 316620483)
Indicator 2023 2022 2021 2020
Revenue 61 848 031 € 58 941 336 € 53 278 048 € 52 237 952 €
Net income 1 444 484 € 1 855 198 € 1 514 857 € 1 347 277 €
EBITDA 3 797 236 € 4 132 374 € 3 662 524 € 3 547 562 €
Net margin 2.3% 3.1% 2.8% 2.6%

Revenue and income statement

In 2023, SOCIETE DE DISTRIBUTION BARBEZILIENNE achieves revenue of 61.8 M€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2022: +5%. After deducting consumption (47.7 M€), gross margin stands at 14.2 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.8 M€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 848 031 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 182 837 €

EBITDA (2023) ?
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

3 797 236 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 307 132 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 444 484 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.1%

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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 239%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

238.787%

Financial autonomy (2023) ?
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

21.782%

Cash flow / Revenue (2023) ?
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

4.665%

Repayment capacity (2023) ?
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

4.292

Asset age ratio (2023) ?
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

47.5%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION BARBEZILIENNE

Sector positioning

Debt ratio
238.79 2023
2021
2022
2023
Q1: 21.22
Med: 56.31
Q3: 132.25
Watch

In 2023, the debt ratio of SOCIETE DE DISTRIBUTION B... (238.79) 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
21.78% 2023
2021
2022
2023
Q1: 21.01%
Med: 35.49%
Q3: 48.3%
Average -7 pts over 3 years

In 2023, the financial autonomy of SOCIETE DE DISTRIBUTION B... (21.8%) 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
4.29 years 2023
2021
2022
2023
Q1: 0.88 years
Med: 2.23 years
Q3: 4.27 years
Average +13 pts over 3 years

In 2023, the repayment capacity of SOCIETE DE DISTRIBUTION B... (4.29) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 117.55. 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 4.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

117.548

Interest coverage (2023) ?
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

3.99

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION BARBEZILIENNE

Sector positioning

Liquidity ratio
117.55 2023
2021
2022
2023
Q1: 115.97
Med: 145.83
Q3: 181.89
Average -22 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DE DISTRIBUTION B... (117.55) 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.

Interest coverage
3.99x 2023
2021
2022
2023
Q1: 1.04x
Med: 3.42x
Q3: 8.07x
Good -11 pts over 3 years

In 2023, the interest coverage of SOCIETE DE DISTRIBUTION B... (4.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 4.9 M€ to permanently finance.

Operating WCR (2023) ?
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

4 930 525 €

Customer credit (2023) ?
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

1 j

Supplier credit (2023) ?
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

29 j

Inventory turnover (2023) ?
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

26 j

WCR in days of revenue (2023) ?
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

29 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION BARBEZILIENNE

Positioning of SOCIETE DE DISTRIBUTION BARBEZILIENNE in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of SOCIETE DE DISTRIBUTION BARBEZILIENNE is estimated at 19 024 230 € (range 11 203 198€ - 35 834 555€). With an EBITDA of 3 797 236€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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 2023
357 transactions
11203k€ 19024k€ 35834k€
19 024 230 € Range: 11 203 198€ - 35 834 555€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 797 236 € × 5.6x
Estimation 21 437 459 €
13 581 730€ - 43 746 959€
Revenue Multiple 30%
61 848 031 € × 0.33x
Estimation 20 322 666 €
12 184 704€ - 32 724 663€
Net Income Multiple 20%
1 444 484 € × 7.6x
Estimation 11 043 506 €
3 784 611€ - 20 718 387€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Hypermarchés)

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

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION BARBEZILIENNE

What is the revenue of SOCIETE DE DISTRIBUTION BARBEZILIENNE ?

The revenue of SOCIETE DE DISTRIBUTION BARBEZILIENNE in 2023 is 61.8 M€.

Is SOCIETE DE DISTRIBUTION BARBEZILIENNE profitable?

Yes, SOCIETE DE DISTRIBUTION BARBEZILIENNE generated a net profit of 1.4 M€ in 2023.

Where is the headquarters of SOCIETE DE DISTRIBUTION BARBEZILIENNE ?

The headquarters of SOCIETE DE DISTRIBUTION BARBEZILIENNE is located in BARBEZIEUX-SAINT-HILAIRE (16300), in the department Charente.

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

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

SOCIETE DE DISTRIBUTION BARBEZILIENNE operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.