SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS : revenue, balance sheet and financial ratios

SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS is a French company founded 50 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in CLUSES (74300), this company of category PME shows in 2024 a revenue of 1.2 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 EUROPEENNE DE DISTRIBUTION DES ACIERS (SIREN 305812810)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 150 566 € 1 470 965 € 1 757 503 € 1 591 402 € 923 565 € 1 344 159 € 1 540 996 € N/C N/C
Net income -368 109 € -33 193 € 247 184 € 184 310 € -247 602 € -29 373 € 94 082 € 57 662 € 148 519 €
EBITDA -375 152 € -36 346 € 334 167 € 197 996 € -267 717 € -19 612 € 128 402 € N/C N/C
Net margin -32.0% -2.3% 14.1% 11.6% -26.8% -2.2% 6.1% N/C N/C

Revenue and income statement

In 2024, SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -4.8%). Significant drop of -22% vs 2023. After deducting consumption (31 k€), gross margin stands at 1.1 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -375 k€, representing -32.6% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -932%, reducing margin by 30.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -368 k€ (-32.0% 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

1 150 566 €

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

1 119 401 €

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

-375 152 €

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

-383 501 €

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

-368 109 €

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

-32.6%

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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 1%. 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 83%. 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

1.053%

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

82.61%

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

-32.808%

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

-0.037

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

19.8%

Solvency indicators evolution
SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS

Sector positioning

Debt ratio
1.05 2024
2022
2023
2024
Q1: 0.0
Med: 0.32
Q3: 24.28
Average +13 pts over 3 years

In 2024, the debt ratio of SOCIETE EUROPEENNE DE DIS... (1.05) 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
82.61% 2024
2022
2023
2024
Q1: 12.8%
Med: 44.41%
Q3: 74.53%
Excellent

In 2024, the financial autonomy of SOCIETE EUROPEENNE DE DIS... (82.6%) 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
-0.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of SOCIETE EUROPEENNE DE DIS... (-0.04) 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 363.65. 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

363.652

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

-0.001

Liquidity indicators evolution
SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS

Sector positioning

Liquidity ratio
363.65 2024
2022
2023
2024
Q1: 132.32
Med: 209.15
Q3: 511.28
Good -12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE EUROPEENNE DE DIS... (363.65) 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
-0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.34x
Average

In 2024, the interest coverage of SOCIETE EUROPEENNE DE DIS... (-0.0x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The company must finance 12 days of gap between collections and payments. Overall, WCR represents 244 days of revenue, i.e. 780 k€ 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

780 084 €

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

81 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

69 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

244 j

WCR and payment terms evolution
SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS

Positioning of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS is estimated at 373 113 € (range 174 948€ - 912 853€). The price/revenue ratio is 0.32x (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 2024
229 transactions
174k€ 373k€ 912k€
373 113 € Range: 174 948€ - 912 853€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
1 150 566 € × 0.32x = 373 113 €
Range: 174 949€ - 912 853€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS

What is the revenue of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS ?

The revenue of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS in 2024 is 1.2 M€.

Is SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS profitable?

SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS recorded a net loss in 2024.

Where is the headquarters of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS ?

The headquarters of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS is located in CLUSES (74300), in the department Haute-Savoie.

Where to find the tax return of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS ?

The tax return of SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS 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 EUROPEENNE DE DISTRIBUTION DES ACIERS operate?

SOCIETE EUROPEENNE DE DISTRIBUTION DES ACIERS operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.