SOCIETE DE DISTRIBUTION D'YFFINIAC : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION D'YFFINIAC is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in YFFINIAC (22120), this company of category PME shows in 2019 a revenue of 56.8 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 D'YFFINIAC (SIREN 494473424)
Indicator 2019 2018 2017
Revenue 56 834 428 € 56 216 010 € 55 378 295 €
Net income 151 345 € 468 136 € 457 732 €
EBITDA 205 364 € 713 711 € 915 325 €
Net margin 0.3% 0.8% 0.8%

Revenue and income statement

In 2019, SOCIETE DE DISTRIBUTION D'YFFINIAC achieves revenue of 56.8 M€. Revenue is growing positively over 3 years (CAGR: +1.3%). Vs 2018: +1%. After deducting consumption (46.2 M€), gross margin stands at 10.7 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 205 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

56 834 428 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 669 888 €

EBITDA (2019) ?
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

205 364 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-95 870 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 345 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.4%

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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 11%. 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 42%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.34%

Financial autonomy (2019) ?
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

41.898%

Cash flow / Revenue (2019) ?
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

0.844%

Repayment capacity (2019) ?
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

1.149

Asset age ratio (2019) ?
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

29.9%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION D'YFFINIAC

Sector positioning

Debt ratio
11.34 2019
2017
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Good +5 pts over 3 years

In 2019, the debt ratio of SOCIETE DE DISTRIBUTION D... (11.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
41.9% 2019
2017
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Good

In 2019, the financial autonomy of SOCIETE DE DISTRIBUTION D... (41.9%) 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
1.15 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Average

In 2019, the repayment capacity of SOCIETE DE DISTRIBUTION D... (1.15) 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 135.27. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

135.273

Interest coverage (2019) ?
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

1.486

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION D'YFFINIAC

Sector positioning

Liquidity ratio
135.27 2019
2017
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Average -5 pts over 3 years

In 2019, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (135.27) 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
1.49x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.75x
Good

In 2019, the interest coverage of SOCIETE DE DISTRIBUTION D... (1.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 4.8 M€ to permanently finance.

Operating WCR (2019) ?
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

4 816 718 €

Customer credit (2019) ?
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 (2019) ?
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

32 j

Inventory turnover (2019) ?
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

22 j

WCR in days of revenue (2019) ?
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

31 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION D'YFFINIAC

Positioning of SOCIETE DE DISTRIBUTION D'YFFINIAC in its sector

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

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of SOCIETE DE DISTRIBUTION D'YFFINIAC is estimated at 12 501 437 € (range 5 867 116€ - 21 302 451€). With an EBITDA of 205 364€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.69x (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 2019
234 transactions
5867k€ 12501k€ 21302k€
12 501 437 € Range: 5 867 116€ - 21 302 451€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
205 364 € × 5.5x
Estimation 1 120 287 €
358 385€ - 2 150 817€
Revenue Multiple 30%
56 834 428 € × 0.69x
Estimation 39 158 709 €
18 716 672€ - 66 117 597€
Net Income Multiple 20%
151 345 € × 6.4x
Estimation 968 410 €
364 614€ - 1 958 822€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 D'YFFINIAC 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 D'YFFINIAC

What is the revenue of SOCIETE DE DISTRIBUTION D'YFFINIAC ?

The revenue of SOCIETE DE DISTRIBUTION D'YFFINIAC in 2019 is 56.8 M€.

Is SOCIETE DE DISTRIBUTION D'YFFINIAC profitable?

Yes, SOCIETE DE DISTRIBUTION D'YFFINIAC generated a net profit of 151 k€ in 2019.

Where is the headquarters of SOCIETE DE DISTRIBUTION D'YFFINIAC ?

The headquarters of SOCIETE DE DISTRIBUTION D'YFFINIAC is located in YFFINIAC (22120), in the department Cotes-d'Armor.

Where to find the tax return of SOCIETE DE DISTRIBUTION D'YFFINIAC ?

The tax return of SOCIETE DE DISTRIBUTION D'YFFINIAC 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 D'YFFINIAC operate?

SOCIETE DE DISTRIBUTION D'YFFINIAC 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.