SIREN : 327193249
TOURLAVILLE DISTRIBUTION is a French company founded 43 years ago, specialized in the sector Hypermarchés. Based in CHERBOURG-EN-COTENTIN (50110), this company of category ETI shows in 2025 a revenue of 110.0 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 109 955 065 € | 108 683 469 € | 109 197 550 € | 108 367 433 € | 100 847 714 € | 97 776 196 € | 96 605 567 € | 93 981 471 € | 90 728 245 € |
| Net income | 2 291 511 € | 1 147 077 € | 667 211 € | 915 346 € | 1 170 184 € | 629 766 € | 1 525 370 € | 1 531 553 € | 1 676 880 € |
| EBITDA | 5 860 945 € | 3 792 590 € | 3 203 034 € | 3 103 267 € | 3 764 345 € | 2 732 359 € | 4 112 491 € | 3 950 015 € | 4 400 867 € |
| Net margin | 2.1% | 1.1% | 0.6% | 0.8% | 1.2% | 0.6% | 1.6% | 1.6% | 1.8% |
In 2025, TOURLAVILLE DISTRIBUTION achieves revenue of 110.0 M€. Revenue is growing positively over 9 years (CAGR: +2.4%). Vs 2024: +1%. After deducting consumption (75.3 M€), gross margin stands at 34.7 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.9 M€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
109 955 065 €
34 659 683 €
5 860 945 €
4 362 092 €
2 291 511 €
5.3%
The debt ratio (= Financial debt / Equity x 100) stands at 221%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
221.044%
19.78%
3.519%
4.5
44.1%
In 2025, the debt ratio of TOURLAVILLE DISTRIBUTION (221.04) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2025, the financial autonomy of TOURLAVILLE DISTRIBUTION (19.8%) 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 2025, the repayment capacity of TOURLAVILLE DISTRIBUTION (4.50) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 86.44. 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 11.8x. Operating income very largely covers interest expenses: high safety margin.
86.445
11.847
In 2025, the liquidity ratio of TOURLAVILLE DISTRIBUTION (86.44) 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 2025, the interest coverage of TOURLAVILLE DISTRIBUTION (11.8x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 9.9 M€ to permanently finance. Over 2017-2025, WCR increased by +54%, requiring additional financing.
9 901 454 €
6 j
39 j
32 j
32 j
Based on 270 transactions of similar company sales in 2025, the value of TOURLAVILLE DISTRIBUTION is estimated at 26 887 301 € (range 12 805 938€ - 46 644 234€). With an EBITDA of 5 860 945€, the sector multiple of 4.5x is applied. 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 270 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 TOURLAVILLE DISTRIBUTION with other companies in the same sector:
The revenue of TOURLAVILLE DISTRIBUTION in 2025 is 110.0 M€.
Yes, TOURLAVILLE DISTRIBUTION generated a net profit of 2.3 M€ in 2025.
The headquarters of TOURLAVILLE DISTRIBUTION is located in CHERBOURG-EN-COTENTIN (50110), in the department Manche.
The tax return of TOURLAVILLE 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).
TOURLAVILLE DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.