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

SOCIETE DE DISTRIBUTION LOZERIENNE is a French company founded 47 years ago, specialized in the sector Commerce de détail de meubles. Based in MENDE (48000), this company of category PME shows in 2023 a revenue of 6.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE DE DISTRIBUTION LOZERIENNE (SIREN 315093443)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 6 135 064 € 5 975 459 € 5 988 073 € 5 245 698 € 5 086 798 € 5 015 213 € 5 028 284 € 4 969 425 €
Net income 154 720 € 188 664 € 84 133 € 204 295 € 170 822 € 40 152 € 79 670 € 63 571 € 44 702 €
EBITDA N/C 203 526 € 266 574 € 287 178 € 323 069 € 75 154 € 90 765 € 162 793 € 110 788 €
Net margin N/C 3.1% 1.4% 3.4% 3.3% 0.8% 1.6% 1.3% 0.9%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION LOZERIENNE generates positive net income of 155 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 45 k€ -> 155 k€.

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

154 720 €

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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 27%. 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 39%. The balance between equity and debt is satisfactory.

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

26.963%

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

38.773%

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

27.1%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION LOZERIENNE

Sector positioning

Debt ratio
26.96 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Average +12 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION L... (26.96) 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
38.77% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Good -7 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION L... (38.8%) 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
1.45 years 2023
2022
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.58 years
Average

In 2023, the repayment capacity of SOCIETE DE DISTRIBUTION L... (1.45) 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 193.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

193.173

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION LOZERIENNE

Sector positioning

Liquidity ratio
193.17 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 L... (193.17) 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
76.0x 2023
2022
2023
Q1: 0.0x
Med: 0.92x
Q3: 4.31x
Excellent

In 2023, the interest coverage of SOCIETE DE DISTRIBUTION L... (76.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
SOCIETE DE DISTRIBUTION LOZERIENNE

Positioning of SOCIETE DE DISTRIBUTION LOZERIENNE 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 LOZERIENNE is estimated at 739 511 € (range 334 382€ - 1 227 895€). 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
334k€ 739k€ 1227k€
739 511 € Range: 334 382€ - 1 227 895€
NAF 5 année 2024

Valuation method used

Net Income Multiple
154 720 € × 4.8x = 739 511 €
Range: 334 382€ - 1 227 896€

Only this financial indicator is available for this company.

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 LOZERIENNE 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 LOZERIENNE

What is the revenue of SOCIETE DE DISTRIBUTION LOZERIENNE ?

The revenue of SOCIETE DE DISTRIBUTION LOZERIENNE in 2023 is 6.1 M€.

Is SOCIETE DE DISTRIBUTION LOZERIENNE profitable?

Yes, SOCIETE DE DISTRIBUTION LOZERIENNE generated a net profit of 155 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION LOZERIENNE ?

The headquarters of SOCIETE DE DISTRIBUTION LOZERIENNE is located in MENDE (48000), in the department Lozere.

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

The tax return of SOCIETE DE DISTRIBUTION LOZERIENNE 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 LOZERIENNE operate?

SOCIETE DE DISTRIBUTION LOZERIENNE 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.