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

SOCIETE DE DISTRIBUTION DE PERSAN is a French company founded 57 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PERSAN (95340), this company of category ETI shows in 2024 a revenue of 1.6 M€. 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 - SOCIETE DE DISTRIBUTION DE PERSAN (SIREN 698201621)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 1 650 000 € 1 100 000 € 1 100 000 € 1 100 000 € 1 100 000 € 1 100 000 € 1 100 000 € 1 100 000 € 1 100 000 €
Net income 428 359 € 299 854 € 297 880 € 290 159 € 289 268 € 278 427 € 261 765 € 330 741 € 236 860 €
EBITDA 143 753 € 78 628 € 74 272 € 70 178 € 65 096 € 46 351 € 51 327 € 35 871 € 38 054 €
Net margin 26.0% 27.3% 27.1% 26.4% 26.3% 25.3% 23.8% 30.1% 21.5%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION DE PERSAN achieves revenue of 1.6 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Vs 2023, growth of +50% (1.1 M€ -> 1.6 M€). After deducting consumption (0 €), gross margin stands at 1.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 144 k€, 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 428 k€, i.e. 26.0% 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

1 650 000 €

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

1 650 000 €

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

143 753 €

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

478 319 €

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

428 359 €

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

8.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 215%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 54.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

215.113%

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

30.398%

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

5.647%

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

54.444

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

1.0%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DE PERSAN

Sector positioning

Debt ratio
215.11 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION D... (215.11) 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
30.4% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Good +7 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION D... (30.4%) 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
54.44 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION D... (54.44) 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 2187.95. 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 49.1x. Operating income very largely covers interest expenses: high safety margin.

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

2187.952

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

49.06

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DE PERSAN

Sector positioning

Liquidity ratio
2187.95 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Excellent

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (2187.95) 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
49.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION D... (49.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 51 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1505 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2015-2024, WCR increased by +115%, 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

6 897 281 €

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

93 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

42 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

0 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

1505 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DE PERSAN

Positioning of SOCIETE DE DISTRIBUTION DE PERSAN in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE DE DISTRIBUTION DE PERSAN is estimated at 1 385 572 € (range 434 650€ - 2 522 163€). With an EBITDA of 143 753€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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
169 transactions
434k€ 1385k€ 2522k€
1 385 572 € Range: 434 650€ - 2 522 163€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
143 753 € × 5.6x
Estimation 804 992 €
213 087€ - 1 436 812€
Revenue Multiple 30%
1 650 000 € × 0.81x
Estimation 1 330 935 €
508 593€ - 2 481 869€
Net Income Multiple 20%
428 359 € × 6.8x
Estimation 2 918 980 €
877 645€ - 5 295 986€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 SOCIETE DE DISTRIBUTION DE PERSAN 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 SOCIETE DE DISTRIBUTION DE PERSAN

What is the revenue of SOCIETE DE DISTRIBUTION DE PERSAN ?

The revenue of SOCIETE DE DISTRIBUTION DE PERSAN in 2024 is 1.6 M€.

Is SOCIETE DE DISTRIBUTION DE PERSAN profitable?

Yes, SOCIETE DE DISTRIBUTION DE PERSAN generated a net profit of 428 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION DE PERSAN ?

The headquarters of SOCIETE DE DISTRIBUTION DE PERSAN is located in PERSAN (95340), in the department Val-d'Oise.

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

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

SOCIETE DE DISTRIBUTION DE PERSAN 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.