SIREN : 305801888
TOURNON DISTRIBUTION is a French company founded 50 years ago, specialized in the sector Hypermarchés. Based in SAINT-JEAN-DE-MUZOLS (07300), this company of category ETI shows in 2024 a revenue of 25.3 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 25 342 075 € | 33 805 223 € | 32 535 143 € | 29 960 712 € | 27 553 658 € | 29 111 158 € | 28 580 450 € | 27 595 744 € |
| Net income | -483 062 € | 430 404 € | 483 822 € | 409 750 € | 327 399 € | 275 507 € | 345 342 € | 226 070 € |
| EBITDA | -434 066 € | 702 889 € | 844 681 € | 757 453 € | 718 713 € | 635 780 € | 590 239 € | 478 498 € |
| Net margin | -1.9% | 1.3% | 1.5% | 1.4% | 1.2% | 0.9% | 1.2% | 0.8% |
In 2024, TOURNON DISTRIBUTION achieves revenue of 25.3 M€. Activity remains stable over the period (CAGR: -1.2%). Significant drop of -25% vs 2023. After deducting consumption (21.4 M€), gross margin stands at 4.0 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -434 k€, representing -1.7% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -162%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -483 k€ (-1.9% of revenue), which will impact equity.
25 342 075 €
3 978 102 €
-434 066 €
-514 180 €
-483 062 €
-1.7%
The debt ratio (= Financial debt / Equity x 100) stands at 485%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
484.933%
11.357%
-1.642%
-8.383
51.9%
In 2024, the debt ratio of TOURNON DISTRIBUTION (484.93) 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 2024, the financial autonomy of TOURNON DISTRIBUTION (11.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of TOURNON DISTRIBUTION (-8.38) 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 90.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
90.284
-13.13
In 2024, the liquidity ratio of TOURNON DISTRIBUTION (90.28) 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 2024, the interest coverage of TOURNON DISTRIBUTION (-13.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 930 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.
930 054 €
2 j
18 j
16 j
13 j
Based on 551 transactions of similar company sales in 2024, the value of TOURNON DISTRIBUTION is estimated at 5 826 568 € (range 3 167 958€ - 10 700 777€). The price/revenue ratio is 0.23x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 551 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 TOURNON DISTRIBUTION with other companies in the same sector:
The revenue of TOURNON DISTRIBUTION in 2024 is 25.3 M€.
TOURNON DISTRIBUTION recorded a net loss in 2024.
The headquarters of TOURNON DISTRIBUTION is located in SAINT-JEAN-DE-MUZOLS (07300), in the department Ardeche.
The tax return of TOURNON 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).
TOURNON DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.