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

SOCIETE DE DISTRIBUTION DE LURE is a French company founded 37 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in LURE (70200), this company of category ETI shows in 2024 a revenue of 84.3 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 DE LURE (SIREN 349606921)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 84 279 745 € 87 239 338 € 36 417 099 € 25 320 238 € 18 044 308 € 17 773 456 € 17 284 356 € 14 878 427 € 13 264 140 € 12 774 250 €
Net income 842 874 € 1 339 512 € 339 837 € 216 185 € 12 234 € 48 871 € 193 623 € 100 144 € 52 770 € 16 608 €
EBITDA 1 403 030 € 2 075 191 € 791 728 € 563 956 € 167 215 € 192 420 € 394 157 € 295 885 € 221 261 € 176 880 €
Net margin 1.0% 1.5% 0.9% 0.9% 0.1% 0.3% 1.1% 0.7% 0.4% 0.1%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION DE LURE achieves revenue of 84.3 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.3%. Slight decline of -3% vs 2023. After deducting consumption (81.1 M€), gross margin stands at 3.2 M€, i.e. a rate of 4%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 843 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 279 745 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 164 777 €

EBITDA (2024) ?
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

1 403 030 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 120 917 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

842 874 €

EBITDA margin (2024) ?
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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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

45.536%

Financial autonomy (2024) ?
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

39.046%

Cash flow / Revenue (2024) ?
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

1.339%

Repayment capacity (2024) ?
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

1.105

Asset age ratio (2024) ?
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

46.0%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DE LURE

Sector positioning

Debt ratio
45.54 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Average -11 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION D... (45.54) 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
39.05% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Average +16 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION D... (39.0%) 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
1.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Average -16 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION D... (1.10) 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 163.63. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

163.634

Interest coverage (2024) ?
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

1.848

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DE LURE

Sector positioning

Liquidity ratio
163.63 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Average

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (163.63) 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
1.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Good -12 pts over 3 years

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION D... (1.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 5 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2015-2024, WCR increased by +260%, requiring additional financing.

Operating WCR (2024) ?
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

1 281 895 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

12 j

Inventory turnover (2024) ?
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

4 j

WCR in days of revenue (2024) ?
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

5 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DE LURE

Positioning of SOCIETE DE DISTRIBUTION DE LURE in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SOCIETE DE DISTRIBUTION DE LURE is estimated at 16 583 589 € (range 9 709 671€ - 26 432 678€). With an EBITDA of 1 403 030€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 2024
117 transactions
9709k€ 16583k€ 26432k€
16 583 589 € Range: 9 709 671€ - 26 432 678€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 403 030 € × 4.0x
Estimation 5 572 754 €
3 845 090€ - 10 506 658€
Revenue Multiple 30%
84 279 745 € × 0.53x
Estimation 44 621 576 €
25 312 093€ - 66 350 822€
Net Income Multiple 20%
842 874 € × 2.4x
Estimation 2 053 697 €
967 490€ - 6 370 512€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

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

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SOCIETE DE DISTRIBUTION DE LURE

What is the revenue of SOCIETE DE DISTRIBUTION DE LURE ?

The revenue of SOCIETE DE DISTRIBUTION DE LURE in 2024 is 84.3 M€.

Is SOCIETE DE DISTRIBUTION DE LURE profitable?

Yes, SOCIETE DE DISTRIBUTION DE LURE generated a net profit of 843 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION DE LURE ?

The headquarters of SOCIETE DE DISTRIBUTION DE LURE is located in LURE (70200), in the department Haute-Saone.

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

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

SOCIETE DE DISTRIBUTION DE LURE operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.