SIREN : 439801127
STELLA DISTRIBUTION is a French company founded 24 years ago, specialized in the sector Supermarchés. Based in BOUSSAC (23600), this company of category PME shows in 2023 a revenue of 4.2 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 192 600 € | 3 842 921 € | 3 771 884 € | 3 561 870 € | 3 372 644 € | 674 560 € | 2 894 234 € | 4 062 042 € | 4 130 625 € |
| Net income | 236 694 € | -107 599 € | -143 093 € | -182 012 € | -397 809 € | -84 576 € | 233 866 € | 20 167 € | -2 147 € |
| EBITDA | -184 368 € | -68 691 € | -72 706 € | -112 584 € | -345 307 € | -466 797 € | -341 916 € | 119 015 € | 110 075 € |
| Net margin | 5.6% | -2.8% | -3.8% | -5.1% | -11.8% | -12.5% | 8.1% | 0.5% | -0.1% |
In 2023, STELLA DISTRIBUTION achieves revenue of 4.2 M€. Revenue is growing positively over 9 years (CAGR: +0.2%). Vs 2022: +9%. After deducting consumption (3.7 M€), gross margin stands at 503 k€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -184 k€, representing -4.4% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -168%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 237 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
4 192 600 €
502 775 €
-184 368 €
-387 406 €
236 694 €
-4.4%
The debt ratio (= Financial debt / Equity x 100) stands at -46%. 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 -102%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-45.635%
-101.744%
-3.002%
-0.977
In 2023, the debt ratio of STELLA DISTRIBUTION (-45.63) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of STELLA DISTRIBUTION (-101.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of STELLA DISTRIBUTION (-0.98) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 60.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
60.699
-4.025
In 2023, the liquidity ratio of STELLA DISTRIBUTION (60.70) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of STELLA DISTRIBUTION (-4.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Overall, WCR represents 17 days of revenue, i.e. 197 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.
197 388 €
1 j
37 j
0 j
17 j
Based on 357 transactions of similar company sales in 2023, the value of STELLA DISTRIBUTION is estimated at 1 550 426 € (range 743 650€ - 2 688 989€). The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 357 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 STELLA DISTRIBUTION with other companies in the same sector:
The revenue of STELLA DISTRIBUTION in 2023 is 4.2 M€.
Yes, STELLA DISTRIBUTION generated a net profit of 237 k€ in 2023.
The headquarters of STELLA DISTRIBUTION is located in BOUSSAC (23600), in the department Creuse.
The tax return of STELLA 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).
STELLA DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.