SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO is a French company founded 34 years ago, specialized in the sector Commerce de détail de meubles. Based in LA FOUILLOUSE (42480), this company of category PME shows in 2024 a revenue of 12.5 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 FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO (SIREN 383912003)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 542 268 € 13 463 791 € 13 565 633 € 14 398 184 € 13 729 333 € 13 351 129 € 12 760 310 € 12 745 441 € 12 553 976 €
Net income 680 154 € 728 478 € 841 442 € 925 085 € 878 823 € 369 751 € 290 593 € 401 292 € 531 441 €
EBITDA 1 582 301 € 1 807 682 € 1 973 334 € 2 178 438 € 1 977 332 € 991 788 € 788 725 € 948 609 € 1 115 607 €
Net margin 5.4% 5.4% 6.2% 6.4% 6.4% 2.8% 2.3% 3.1% 4.2%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO achieves revenue of 12.5 M€. Activity remains stable over the period (CAGR: -0.0%). Slight decline of -7% vs 2023. After deducting consumption (7.3 M€), gross margin stands at 5.2 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 12.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 680 k€, i.e. 5.4% 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

12 542 268 €

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

5 239 036 €

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

1 582 301 €

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

794 523 €

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

680 154 €

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

12.6%

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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.6% 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

35.914%

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

28.042%

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

8.629%

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

0.501

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

10.6%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO

Sector positioning

Debt ratio
35.91 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Average -20 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION F... (35.91) 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
28.04% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Average +5 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION F... (28.0%) 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
0.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Average -9 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION F... (0.50) 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 218.46. 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 5.9x. 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

218.456

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

5.933

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO

Sector positioning

Liquidity ratio
218.46 2024
2022
2023
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Good -8 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION F... (218.46) 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
5.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.87x
Q3: 6.35x
Good

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION F... (5.9x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 15 days of revenue, i.e. 523 k€ to permanently finance. Notable WCR improvement over the period (-77%), freeing up cash.

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

523 389 €

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

9 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

31 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

52 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

15 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO

Positioning of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO is estimated at 5 209 405 € (range 3 595 186€ - 7 980 539€). With an EBITDA of 1 582 301€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
3595k€ 5209k€ 7980k€
5 209 405 € Range: 3 595 186€ - 7 980 539€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 582 301 € × 4.7x
Estimation 7 460 777 €
5 375 515€ - 11 627 081€
Revenue Multiple 30%
12 542 268 € × 0.22x
Estimation 2 762 778 €
2 044 793€ - 3 624 752€
Net Income Multiple 20%
680 154 € × 4.8x
Estimation 3 250 915 €
1 469 955€ - 5 397 869€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail de meubles)

Compare SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO

What is the revenue of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO ?

The revenue of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO in 2024 is 12.5 M€.

Is SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO profitable?

Yes, SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO generated a net profit of 680 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO ?

The headquarters of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO is located in LA FOUILLOUSE (42480), in the department Loire.

Where to find the tax return of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO ?

The tax return of SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO 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 FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO operate?

SOCIETE DE DISTRIBUTION FOREZIENNE - SODISFO PAR ABREVIATION: SODISFO operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.