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

SOCIETE DE DISTRIBUTION DU JOUET is a French company founded 35 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in AMIENS (80000), this company of category PME shows in 2023 a revenue of 2.3 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 JOUET (SIREN 379116445)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 2 280 874 € N/C N/C N/C N/C N/C 2 358 593 €
Net income 102 687 € 94 734 € -1 934 € -18 083 € 48 770 € 65 962 € 59 240 €
EBITDA 69 226 € N/C N/C N/C N/C N/C -424 €
Net margin 4.5% N/C N/C N/C N/C N/C 2.5%

Revenue and income statement

In 2023, SOCIETE DE DISTRIBUTION DU JOUET achieves revenue of 2.3 M€. Activity remains stable over the period (CAGR: -0.6%). After deducting consumption (1.5 M€), gross margin stands at 831 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 3.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 4.5% 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

2 280 874 €

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

830 849 €

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

69 226 €

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

98 563 €

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

102 687 €

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

3.0%

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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 30%. 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 65%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% 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

29.778%

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

65.054%

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

4.105%

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

2.919

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

13.7%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DU JOUET

Sector positioning

Debt ratio
29.78 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average

In 2023, the debt ratio of SOCIETE DE DISTRIBUTION D... (29.78) 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
65.05% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Good

In 2023, the financial autonomy of SOCIETE DE DISTRIBUTION D... (65.0%) 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
2.92 years 2023
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of SOCIETE DE DISTRIBUTION D... (2.92) 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 597.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

597.049

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

0.0

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DU JOUET

Sector positioning

Liquidity ratio
597.05 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Good

In 2023, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (597.05) 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 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Average

In 2023, the interest coverage of SOCIETE DE DISTRIBUTION D... (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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 76 days of revenue, i.e. 485 k€ 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

484 503 €

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

3 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

16 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

58 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

76 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DU JOUET

Positioning of SOCIETE DE DISTRIBUTION DU JOUET in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SOCIETE DE DISTRIBUTION DU JOUET is estimated at 644 250 € (range 247 045€ - 1 311 358€). With an EBITDA of 69 226€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
247k€ 644k€ 1311k€
644 250 € Range: 247 045€ - 1 311 358€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
69 226 € × 5.2x
Estimation 356 759 €
90 514€ - 573 252€
Revenue Multiple 30%
2 280 874 € × 0.51x
Estimation 1 164 653 €
530 318€ - 2 664 387€
Net Income Multiple 20%
102 687 € × 5.7x
Estimation 582 374 €
213 465€ - 1 127 079€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 JOUET 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 JOUET

What is the revenue of SOCIETE DE DISTRIBUTION DU JOUET ?

The revenue of SOCIETE DE DISTRIBUTION DU JOUET in 2023 is 2.3 M€.

Is SOCIETE DE DISTRIBUTION DU JOUET profitable?

Yes, SOCIETE DE DISTRIBUTION DU JOUET generated a net profit of 103 k€ in 2023.

Where is the headquarters of SOCIETE DE DISTRIBUTION DU JOUET ?

The headquarters of SOCIETE DE DISTRIBUTION DU JOUET is located in AMIENS (80000), in the department Somme.

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

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

SOCIETE DE DISTRIBUTION DU JOUET 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.