SOCIETE DE DISTRIBUTION DU DON : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION DU DON is a French company founded 50 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GUEMENE PENFAO (44290), this company of category PME shows in 2025 a revenue of 1.0 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 DU DON (SIREN 305419863)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2018 2017
Revenue 1 003 205 € 927 415 € 918 644 € 909 116 € 908 139 € 908 080 € 1 932 414 € 22 920 197 € 7 575 551 € 23 368 103 €
Net income 344 076 € 418 460 € 421 010 € 406 817 € 463 304 € 460 215 € 362 071 € 505 880 € 85 631 € 592 483 €
EBITDA 928 301 € 855 181 € 838 206 € 839 135 € 844 930 € 799 270 € 547 044 € 925 312 € -29 802 € 1 126 689 €
Net margin 34.3% 45.1% 45.8% 44.7% 51.0% 50.7% 18.7% 2.2% 1.1% 2.5%

Revenue and income statement

In 2025, SOCIETE DE DISTRIBUTION DU DON achieves revenue of 1.0 M€. Revenue is declining over the period 2017-2025 (CAGR: -32.5%). Vs 2024: +8%. After deducting consumption (0 €), gross margin stands at 1.0 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 928 k€, representing 92.5% of 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 344 k€, i.e. 34.3% 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

1 003 205 €

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

1 003 205 €

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

928 301 €

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

422 635 €

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

344 076 €

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

92.5%

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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 84.7% 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 (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

68.178%

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

58.999%

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

84.702%

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

2.794

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

27.1%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DU DON

Sector positioning

Debt ratio
68.18 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Average +10 pts over 3 years

In 2025, the debt ratio of SOCIETE DE DISTRIBUTION D... (68.18) 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
59.0% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Good -14 pts over 3 years

In 2025, the financial autonomy of SOCIETE DE DISTRIBUTION D... (59.0%) 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
2.79 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Average

In 2025, the repayment capacity of SOCIETE DE DISTRIBUTION D... (2.79) 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 6246.43. 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 3.5x. Financial charges are adequately covered by operations.

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

6246.428

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

3.478

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DU DON

Sector positioning

Liquidity ratio
6246.43 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Excellent

In 2025, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (6246.43) 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
3.48x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Good +5 pts over 3 years

In 2025, the interest coverage of SOCIETE DE DISTRIBUTION D... (3.5x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 335 days. Excellent situation: suppliers finance 324 days of the operating cycle (retail model). Overall, WCR represents 653 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2017-2025, WCR increased by +47%, requiring additional financing.

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

1 819 653 €

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

11 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

335 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

0 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

653 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DU DON

Positioning of SOCIETE DE DISTRIBUTION DU DON in its sector

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

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of SOCIETE DE DISTRIBUTION DU DON is estimated at 1 839 291 € (range 1 029 932€ - 5 029 134€). With an EBITDA of 928 301€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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 2025
117 transactions
1029k€ 1839k€ 5029k€
1 839 291 € Range: 1 029 932€ - 5 029 134€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
928 301 € × 2.7x
Estimation 2 488 010 €
1 626 871€ - 7 271 134€
Revenue Multiple 30%
1 003 205 € × 0.92x
Estimation 921 250 €
432 628€ - 2 172 567€
Net Income Multiple 20%
344 076 € × 4.6x
Estimation 1 594 555 €
433 544€ - 3 708 990€

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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE DE DISTRIBUTION DU DON 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 DU DON

What is the revenue of SOCIETE DE DISTRIBUTION DU DON ?

The revenue of SOCIETE DE DISTRIBUTION DU DON in 2025 is 1.0 M€.

Is SOCIETE DE DISTRIBUTION DU DON profitable?

Yes, SOCIETE DE DISTRIBUTION DU DON generated a net profit of 344 k€ in 2025.

Where is the headquarters of SOCIETE DE DISTRIBUTION DU DON ?

The headquarters of SOCIETE DE DISTRIBUTION DU DON is located in GUEMENE PENFAO (44290), in the department Loire-Atlantique.

Where to find the tax return of SOCIETE DE DISTRIBUTION DU DON ?

The tax return of SOCIETE DE DISTRIBUTION DU DON 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 DU DON operate?

SOCIETE DE DISTRIBUTION DU DON 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.