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

SOCIETE DE DISTRIBUTION ROMANAISE is a French company founded 30 years ago, specialized in the sector Hypermarchés. Based in ROMANS-SUR-ISERE (26100), this company of category ETI shows in 2025 a revenue of 46.2 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 ROMANAISE (SIREN 403438641)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 46 163 705 € 45 798 714 € 44 033 066 € 42 460 860 € 39 341 829 € 39 521 626 € 42 339 158 € 34 865 380 €
Net income 80 594 € -76 996 € -44 542 € 339 857 € 215 035 € 286 913 € -190 680 € -950 984 €
EBITDA 462 060 € 347 601 € 254 204 € 825 452 € 1 083 227 € 704 545 € 362 206 € -963 102 €
Net margin 0.2% -0.2% -0.1% 0.8% 0.5% 0.7% -0.5% -2.7%

Revenue and income statement

In 2025, SOCIETE DE DISTRIBUTION ROMANAISE achieves revenue of 46.2 M€. Revenue is growing positively over 8 years (CAGR: +3.6%). Vs 2024: +1%. After deducting consumption (35.0 M€), gross margin stands at 11.2 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 462 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 0.2% 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

46 163 705 €

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

11 180 835 €

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

462 060 €

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

-10 003 €

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

80 594 €

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

1.0%

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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 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

129.706%

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

22.767%

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

1.117%

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

4.722

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

32.8%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION ROMANAISE

Sector positioning

Debt ratio
129.71 2025
2023
2024
2025
Q1: 28.46
Med: 60.68
Q3: 124.28
Average

In 2025, the debt ratio of SOCIETE DE DISTRIBUTION R... (129.71) 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
22.77% 2025
2023
2024
2025
Q1: 24.32%
Med: 37.09%
Q3: 48.8%
Watch

In 2025, the financial autonomy of SOCIETE DE DISTRIBUTION R... (22.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.72 years 2025
2023
2024
2025
Q1: 1.13 years
Med: 2.32 years
Q3: 3.99 years
Average

In 2025, the repayment capacity of SOCIETE DE DISTRIBUTION R... (4.72) 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 122.90. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.

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

122.897

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

5.277

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION ROMANAISE

Sector positioning

Liquidity ratio
122.9 2025
2023
2024
2025
Q1: 114.94
Med: 139.54
Q3: 170.74
Average +8 pts over 3 years

In 2025, the liquidity ratio of SOCIETE DE DISTRIBUTION R... (122.90) 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
5.28x 2025
2023
2024
2025
Q1: 1.62x
Med: 4.26x
Q3: 9.21x
Good -20 pts over 3 years

In 2025, the interest coverage of SOCIETE DE DISTRIBUTION R... (5.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 3.1 M€ to permanently finance.

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

3 101 278 €

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

0 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

28 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

21 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

24 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION ROMANAISE

Positioning of SOCIETE DE DISTRIBUTION ROMANAISE in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of SOCIETE DE DISTRIBUTION ROMANAISE is estimated at 5 702 260 € (range 3 361 792€ - 9 493 680€). With an EBITDA of 462 060€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.

Estimated enterprise value 2025
270 transactions
3361k€ 5702k€ 9493k€
5 702 260 € Range: 3 361 792€ - 9 493 680€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
462 060 € × 4.5x
Estimation 2 069 543 €
724 012€ - 3 430 116€
Revenue Multiple 30%
46 163 705 € × 0.33x
Estimation 15 219 908 €
9 862 495€ - 25 114 663€
Net Income Multiple 20%
80 594 € × 6.3x
Estimation 507 583 €
205 189€ - 1 221 121€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Hypermarchés)

Compare SOCIETE DE DISTRIBUTION ROMANAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about SOCIETE DE DISTRIBUTION ROMANAISE

What is the revenue of SOCIETE DE DISTRIBUTION ROMANAISE ?

The revenue of SOCIETE DE DISTRIBUTION ROMANAISE in 2025 is 46.2 M€.

Is SOCIETE DE DISTRIBUTION ROMANAISE profitable?

Yes, SOCIETE DE DISTRIBUTION ROMANAISE generated a net profit of 81 k€ in 2025.

Where is the headquarters of SOCIETE DE DISTRIBUTION ROMANAISE ?

The headquarters of SOCIETE DE DISTRIBUTION ROMANAISE is located in ROMANS-SUR-ISERE (26100), in the department Drome.

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

The tax return of SOCIETE DE DISTRIBUTION ROMANAISE 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 ROMANAISE operate?

SOCIETE DE DISTRIBUTION ROMANAISE operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.