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

SOCIETE ESSARTAISE DE DISTRIBUTION is a French company founded 45 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ESSARTS-EN-BOCAGE (85140), this company of category PME shows in 2024 a revenue of 1.1 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 ESSARTAISE DE DISTRIBUTION (SIREN 321018483)
Indicator 2024 2023 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 112 362 € 1 158 402 € 708 859 € 1 117 116 € 1 127 148 € 1 025 046 € N/C 824 189 € 745 167 € 672 847 €
Net income 452 128 € 389 443 € 267 962 € 225 050 € 192 596 € 139 877 € 73 394 € 64 334 € 225 663 € 348 312 €
EBITDA 1 064 073 € 1 108 701 € 674 884 € 1 001 301 € 1 052 504 € 964 037 € N/C 756 771 € 552 235 € 628 506 €
Net margin 40.6% 33.6% 37.8% 20.1% 17.1% 13.6% N/C 7.8% 30.3% 51.8%

Revenue and income statement

In 2024, SOCIETE ESSARTAISE DE DISTRIBUTION achieves revenue of 1.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -4% vs 2023. After deducting consumption (12 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 95.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 452 k€, i.e. 40.6% 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

1 112 362 €

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

1 112 350 €

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

1 064 073 €

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

635 652 €

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

452 128 €

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

95.7%

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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 181%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 79.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

180.799%

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

34.971%

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

79.16%

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

3.292

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

36.5%

Solvency indicators evolution
SOCIETE ESSARTAISE DE DISTRIBUTION

Sector positioning

Debt ratio
180.8 2024
2023
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of SOCIETE ESSARTAISE DE DIS... (180.80) 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
34.97% 2024
2023
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Good +9 pts over 3 years

In 2024, the financial autonomy of SOCIETE ESSARTAISE DE DIS... (35.0%) 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
3.29 years 2024
2023
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of SOCIETE ESSARTAISE DE DIS... (3.29) 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 1740.10. 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 7.9x. 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

1740.101

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

7.933

Liquidity indicators evolution
SOCIETE ESSARTAISE DE DISTRIBUTION

Sector positioning

Liquidity ratio
1740.1 2024
2023
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Excellent +45 pts over 3 years

In 2024, the liquidity ratio of SOCIETE ESSARTAISE DE DIS... (1740.10) 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
7.93x 2024
2023
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of SOCIETE ESSARTAISE DE DIS... (7.9x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 259 days. Excellent situation: suppliers finance 221 days of the operating cycle (retail model). Overall, WCR represents 283 days of revenue, i.e. 874 k€ to permanently finance. Over 2016-2024, WCR increased by +335%, requiring additional financing.

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

874 328 €

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

38 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

259 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 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

283 j

WCR and payment terms evolution
SOCIETE ESSARTAISE DE DISTRIBUTION

Positioning of SOCIETE ESSARTAISE DE DISTRIBUTION in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE ESSARTAISE DE DISTRIBUTION is estimated at 3 864 681 € (range 1 076 774€ - 6 937 628€). With an EBITDA of 1 064 073€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1076k€ 3864k€ 6937k€
3 864 681 € Range: 1 076 774€ - 6 937 628€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 064 073 € × 5.6x
Estimation 5 958 625 €
1 577 287€ - 10 635 412€
Revenue Multiple 30%
1 112 362 € × 0.81x
Estimation 897 262 €
342 872€ - 1 673 174€
Net Income Multiple 20%
452 128 € × 6.8x
Estimation 3 080 950 €
926 344€ - 5 589 852€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 ESSARTAISE DE DISTRIBUTION 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 ESSARTAISE DE DISTRIBUTION

What is the revenue of SOCIETE ESSARTAISE DE DISTRIBUTION ?

The revenue of SOCIETE ESSARTAISE DE DISTRIBUTION in 2024 is 1.1 M€.

Is SOCIETE ESSARTAISE DE DISTRIBUTION profitable?

Yes, SOCIETE ESSARTAISE DE DISTRIBUTION generated a net profit of 452 k€ in 2024.

Where is the headquarters of SOCIETE ESSARTAISE DE DISTRIBUTION ?

The headquarters of SOCIETE ESSARTAISE DE DISTRIBUTION is located in ESSARTS-EN-BOCAGE (85140), in the department Vendee.

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

The tax return of SOCIETE ESSARTAISE DE DISTRIBUTION 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 ESSARTAISE DE DISTRIBUTION operate?

SOCIETE ESSARTAISE DE DISTRIBUTION 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.