SON VIDEO DISTRIBUTION : revenue, balance sheet and financial ratios

SON VIDEO DISTRIBUTION is a French company founded 25 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category ETI shows in 2024 a revenue of 63.3 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 - SON VIDEO DISTRIBUTION (SIREN 432317980)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 63 307 986 € 62 301 715 € 61 300 638 € 56 851 213 € 50 446 330 € 38 262 393 € 32 569 301 € 28 138 030 € 24 685 186 € 20 155 183 € 17 848 782 € 17 185 085 €
Net income 1 170 533 € 1 329 580 € 2 123 776 € 1 153 019 € 1 526 136 € 19 335 € 287 533 € 591 833 € 900 253 € 694 738 € 641 030 € 992 306 €
EBITDA 1 993 228 € 2 703 614 € 4 036 051 € 2 465 723 € 2 280 929 € -92 836 € 503 789 € 786 357 € 1 156 498 € 1 007 558 € 830 494 € 1 395 244 €
Net margin 1.8% 2.1% 3.5% 2.0% 3.0% 0.1% 0.9% 2.1% 3.6% 3.4% 3.6% 5.8%

Revenue and income statement

In 2024, SON VIDEO DISTRIBUTION achieves revenue of 63.3 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Vs 2023: +2%. After deducting consumption (45.4 M€), gross margin stands at 17.9 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 1.8% 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

63 307 986 €

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

17 925 876 €

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

1 993 228 €

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

1 642 114 €

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

1 170 533 €

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

3.1%

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

75.402%

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

28.814%

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

2.683%

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

2.368

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

32.4%

Solvency indicators evolution
SON VIDEO DISTRIBUTION

Sector positioning

Debt ratio
75.4 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Average

In 2024, the debt ratio of SON VIDEO DISTRIBUTION (75.40) 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
28.81% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Good +9 pts over 3 years

In 2024, the financial autonomy of SON VIDEO DISTRIBUTION (28.8%) 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
2.37 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.0 years
Q3: 0.38 years
Average

In 2024, the repayment capacity of SON VIDEO DISTRIBUTION (2.37) 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 177.40. 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 9.4x. 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

177.397

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

9.429

Liquidity indicators evolution
SON VIDEO DISTRIBUTION

Sector positioning

Liquidity ratio
177.4 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Average

In 2024, the liquidity ratio of SON VIDEO DISTRIBUTION (177.40) 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
9.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Excellent

In 2024, the interest coverage of SON VIDEO DISTRIBUTION (9.4x) 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. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 62 days of revenue, i.e. 10.8 M€ to permanently finance. Over 2013-2024, WCR increased by +275%, 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

10 837 061 €

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

5 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

30 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

66 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

62 j

WCR and payment terms evolution
SON VIDEO DISTRIBUTION

Positioning of SON VIDEO DISTRIBUTION in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of SON VIDEO DISTRIBUTION is estimated at 9 181 659 € (range 4 646 452€ - 20 745 604€). With an EBITDA of 1 993 228€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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
121 transactions
4646k€ 9181k€ 20745k€
9 181 659 € Range: 4 646 452€ - 20 745 604€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 993 228 € × 3.2x
Estimation 6 349 556 €
2 774 269€ - 14 705 212€
Revenue Multiple 30%
63 307 986 € × 0.27x
Estimation 17 090 718 €
9 907 741€ - 36 726 494€
Net Income Multiple 20%
1 170 533 € × 3.8x
Estimation 4 398 329 €
1 434 977€ - 11 875 251€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare SON VIDEO DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about SON VIDEO DISTRIBUTION

What is the revenue of SON VIDEO DISTRIBUTION ?

The revenue of SON VIDEO DISTRIBUTION in 2024 is 63.3 M€.

Is SON VIDEO DISTRIBUTION profitable?

Yes, SON VIDEO DISTRIBUTION generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of SON VIDEO DISTRIBUTION ?

The headquarters of SON VIDEO DISTRIBUTION is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of SON VIDEO DISTRIBUTION ?

The tax return of SON VIDEO 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 SON VIDEO DISTRIBUTION operate?

SON VIDEO DISTRIBUTION operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.