SIREN : 449868827
SP DISTRIBUTION is a French company founded 22 years ago, specialized in the sector Commerce de détail de meubles. Based in ISSOUDUN (36100), this company of category PME shows in 2025 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 438 741 € | N/C | 4 682 024 € | 4 791 198 € | 4 950 121 € | 4 480 551 € | 4 436 677 € | 4 177 017 € | 4 299 255 € |
| Net income | 80 789 € | 265 585 € | 327 768 € | 480 545 € | 430 761 € | 255 206 € | 195 858 € | 96 321 € | 4 294 € |
| EBITDA | 96 149 € | N/C | 415 404 € | 596 049 € | 620 583 € | 437 855 € | 343 466 € | 310 022 € | 394 891 € |
| Net margin | 1.8% | N/C | 7.0% | 10.0% | 8.7% | 5.7% | 4.4% | 2.3% | 0.1% |
In 2025, SP DISTRIBUTION achieves revenue of 4.4 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). After deducting consumption (2.7 M€), gross margin stands at 1.7 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 2.2% 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. 1.8% of revenue. This profit can be retained or distributed to shareholders.
4 438 741 €
1 711 484 €
96 149 €
68 459 €
80 789 €
2.2%
The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
30.869%
46.393%
1.952%
2.976
4.4%
In 2025, the debt ratio of SP DISTRIBUTION (30.87) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of SP DISTRIBUTION (46.4%) 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.
In 2025, the repayment capacity of SP DISTRIBUTION (2.98) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 224.14. 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 24.7x. Operating income very largely covers interest expenses: high safety margin.
224.143
24.707
In 2025, the liquidity ratio of SP DISTRIBUTION (224.14) 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.
In 2025, the interest coverage of SP DISTRIBUTION (24.7x) 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) 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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 953 k€ to permanently finance.
953 397 €
0 j
27 j
70 j
77 j
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 208 492€ to 827 359€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 39 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SP DISTRIBUTION with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of SP DISTRIBUTION in 2025 is 4.4 M€.
Yes, SP DISTRIBUTION generated a net profit of 81 k€ in 2025.
The headquarters of SP DISTRIBUTION is located in ISSOUDUN (36100), in the department Indre.
The tax return of SP 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).
SP DISTRIBUTION operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.