THIERS DISTRIBUTION : revenue, balance sheet and financial ratios

THIERS DISTRIBUTION is a French company founded 37 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in THIERS (63300), this company of category PME shows in 2025 a revenue of 820 k€. 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

Financial history - THIERS DISTRIBUTION (SIREN 350173076)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 820 000 € 820 000 € 819 900 € 820 000 € 244 400 € 300 000 € 300 000 € 300 000 € 300 000 €
Net income 39 773 € 35 161 € 38 162 € 95 596 € 77 558 € 226 668 € 153 682 € 171 895 € 147 476 €
EBITDA 755 427 € 742 605 € 756 148 € 785 095 € 3 844 € 231 878 € 218 129 € 235 903 € 225 319 €
Net margin 4.9% 4.3% 4.7% 11.7% 31.7% 75.6% 51.2% 57.3% 49.2%

Revenue and income statement

In 2025, THIERS DISTRIBUTION achieves revenue of 820 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 820 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 755 k€, representing 92.1% 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 40 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

820 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

820 000 €

EBITDA (2025) ?
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

755 427 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

161 379 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 773 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

92.1%

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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 374%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 77.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

373.809%

Financial autonomy (2025) ?
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

20.998%

Cash flow / Revenue (2025) ?
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

77.339%

Repayment capacity (2025) ?
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

13.512

Asset age ratio (2025) ?
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

78.3%

Solvency indicators evolution
THIERS DISTRIBUTION

Sector positioning

Debt ratio
373.81 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 105.48
Average

In 2025, the debt ratio of THIERS DISTRIBUTION (373.81) 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
21.0% 2025
2023
2024
2025
Q1: 4.5%
Med: 47.12%
Q3: 86.18%
Average -5 pts over 3 years

In 2025, the financial autonomy of THIERS DISTRIBUTION (21.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
13.51 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.03 years
Average

In 2025, the repayment capacity of THIERS DISTRIBUTION (13.51) 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 2788.47. 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 18.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

2788.466

Interest coverage (2025) ?
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

18.277

Liquidity indicators evolution
THIERS DISTRIBUTION

Sector positioning

Liquidity ratio
2788.47 2025
2023
2024
2025
Q1: 94.89
Med: 385.78
Q3: 1921.45
Excellent

In 2025, the liquidity ratio of THIERS DISTRIBUTION (2788.47) 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
18.28x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 12.13x
Excellent

In 2025, the interest coverage of THIERS DISTRIBUTION (18.3x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. Excellent situation: suppliers finance 150 days of the operating cycle (retail model). Overall, WCR represents 660 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2025, WCR increased by +50%, requiring additional financing.

Operating WCR (2025) ?
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

1 503 847 €

Customer credit (2025) ?
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

7 j

Supplier credit (2025) ?
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

157 j

Inventory turnover (2025) ?
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 (2025) ?
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

660 j

WCR and payment terms evolution
THIERS DISTRIBUTION

Positioning of THIERS DISTRIBUTION in its sector

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

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of THIERS DISTRIBUTION is estimated at 1 275 106 € (range 778 061€ - 3 577 020€). With an EBITDA of 755 427€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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 2025
117 transactions
778k€ 1275k€ 3577k€
1 275 106 € Range: 778 061€ - 3 577 020€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
755 427 € × 2.7x
Estimation 2 024 677 €
1 323 905€ - 5 917 058€
Revenue Multiple 30%
820 000 € × 0.92x
Estimation 753 012 €
353 622€ - 1 775 814€
Net Income Multiple 20%
39 773 € × 4.6x
Estimation 184 320 €
50 115€ - 428 736€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 THIERS 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 THIERS DISTRIBUTION

What is the revenue of THIERS DISTRIBUTION ?

The revenue of THIERS DISTRIBUTION in 2025 is 820 k€.

Is THIERS DISTRIBUTION profitable?

Yes, THIERS DISTRIBUTION generated a net profit of 40 k€ in 2025.

Where is the headquarters of THIERS DISTRIBUTION ?

The headquarters of THIERS DISTRIBUTION is located in THIERS (63300), in the department Puy-de-Dome.

Where to find the tax return of THIERS DISTRIBUTION ?

The tax return of THIERS 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 THIERS DISTRIBUTION operate?

THIERS 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.