SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES : revenue, balance sheet and financial ratios

SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES is a French company founded 46 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in FREPILLON (95740), this company of category PME shows in 2024 a revenue of 3.5 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 DISTRIBUTION DE MATERIELS ELECTRIQUES (SIREN 317942639)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 473 988 € 3 684 296 € 5 124 231 € 5 357 230 € 3 955 326 € 4 270 490 € 4 189 288 € 3 870 517 € 3 606 900 €
Net income -301 703 € 31 336 € 168 498 € 412 204 € 28 048 € -17 420 € 215 997 € 106 585 € 50 096 €
EBITDA -211 075 € 102 284 € 235 957 € 581 479 € 124 994 € 244 120 € 296 882 € 177 340 € 131 741 €
Net margin -8.7% 0.9% 3.3% 7.7% 0.7% -0.4% 5.2% 2.8% 1.4%

Revenue and income statement

In 2024, SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES achieves revenue of 3.5 M€. Activity remains stable over the period (CAGR: -0.5%). Slight decline of -6% vs 2023. After deducting consumption (2.4 M€), gross margin stands at 1.1 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -211 k€, representing -6.1% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -306%, reducing margin by 8.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -302 k€ (-8.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 473 988 €

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

1 064 354 €

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

-211 075 €

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

-308 759 €

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

-301 703 €

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

-6.1%

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 3%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.132%

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

82.172%

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

-5.881%

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

-0.282

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

16.4%

Solvency indicators evolution
SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES

Sector positioning

Debt ratio
3.13 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Good +8 pts over 3 years

In 2024, the debt ratio of SOCIETE DISTRIBUTION DE M... (3.13) 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
82.17% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Excellent

In 2024, the financial autonomy of SOCIETE DISTRIBUTION DE M... (82.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.28 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent

In 2024, the repayment capacity of SOCIETE DISTRIBUTION DE M... (-0.28) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 635.94. 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

635.944

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

-2.963

Liquidity indicators evolution
SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES

Sector positioning

Liquidity ratio
635.94 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Excellent

In 2024, the liquidity ratio of SOCIETE DISTRIBUTION DE M... (635.94) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-2.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE DISTRIBUTION DE M... (-3.0x) 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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 069 676 €

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

88 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

39 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

13 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

111 j

WCR and payment terms evolution
SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES

Positioning of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 464 365€ to 952 306€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
464k€ 781k€ 952k€
781 661 € Range: 464 365€ - 952 306€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de matériel électrique)

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

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES

What is the revenue of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES ?

The revenue of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES in 2024 is 3.5 M€.

Is SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES profitable?

SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES recorded a net loss in 2024.

Where is the headquarters of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES ?

The headquarters of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES is located in FREPILLON (95740), in the department Val-d'Oise.

Where to find the tax return of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES ?

The tax return of SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES 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 DISTRIBUTION DE MATERIELS ELECTRIQUES operate?

SOCIETE DISTRIBUTION DE MATERIELS ELECTRIQUES operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.