UNION GENERALE DE DISTRIBUTION : revenue, balance sheet and financial ratios
UNION GENERALE DE DISTRIBUTION is a French company
founded 45 years ago,
specialized in the sector Centrales d'achat non alimentaires.
Based in LYON (69003),
this company of category PME
shows in 2018 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - UNION GENERALE DE DISTRIBUTION (SIREN 319813507)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
1 008 737 €
931 726 €
924 959 €
Net income
-325 060 €
324 053 €
323 038 €
489 073 €
337 874 €
113 400 €
166 149 €
223 526 €
175 762 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
124 224 €
161 763 €
150 702 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
16.5%
24.0%
19.0%
Revenue and income statement
In 2024, UNION GENERALE DE DISTRIBUTION records a net loss of 325 k€. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-325 060 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 467%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
467.354%
Financial autonomy (2024)
?
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
7.351%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution UNION GENERALE DE DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
249.985
253.341
154.752
123.07
182.615
174.704
208.88
247.32
467.354
Financial autonomy
19.163
22.49
19.011
19.11
16.125
16.74
14.886
14.095
7.351
Repayment capacity
17.901
13.601
9.541
None
None
None
None
None
None
Cash flow / Revenue
22.299%
30.531%
23.71%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
467.352024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Watch
In 2024, the debt ratio of UNION GENERALE DE DISTRIB... (467.35) 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.
Financial autonomy
7.35%2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Watch
In 2024, the financial autonomy of UNION GENERALE DE DISTRIB... (7.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 169.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
169.138
Liquidity indicators evolution UNION GENERALE DE DISTRIBUTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
279.515
464.16
183.582
166.505
179.532
179.838
179.527
191.204
169.138
Interest coverage
20.011
23.296
43.791
None
None
None
None
None
None
Sector positioning
Liquidity ratio
169.142024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Average
In 2024, the liquidity ratio of UNION GENERALE DE DISTRIB... (169.14) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
?
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
0 €
Customer credit (2024)
?
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
0 j
Supplier credit (2024)
?
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
0 j
Inventory turnover (2024)
?
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 and payment terms evolution UNION GENERALE DE DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-288 541 €
1 242 475 €
-195 352 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
1
1
0
0
0
0
0
0
0
Customer payment term (days)
519
554
1062
0
0
0
0
0
0
Supplier payment term (days)
155
259
80
0
0
0
0
0
0
Positioning of UNION GENERALE DE DISTRIBUTION in its sector
Comparison with sector Centrales d'achat non alimentaires
Similar companies (Centrales d'achat non alimentaires)
Compare UNION GENERALE DE DISTRIBUTION with other companies in the same sector:
Frequently asked questions about UNION GENERALE DE DISTRIBUTION
What is the revenue of UNION GENERALE DE DISTRIBUTION ?
The revenue of UNION GENERALE DE DISTRIBUTION in 2018 is 1.0 M€.
Is UNION GENERALE DE DISTRIBUTION profitable?
UNION GENERALE DE DISTRIBUTION recorded a net loss in 2024.
Where is the headquarters of UNION GENERALE DE DISTRIBUTION ?
The headquarters of UNION GENERALE DE DISTRIBUTION is located in LYON (69003), in the department Rhone.
Where to find the tax return of UNION GENERALE DE DISTRIBUTION ?
The tax return of UNION GENERALE DE 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 UNION GENERALE DE DISTRIBUTION operate?
UNION GENERALE DE DISTRIBUTION operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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