UNION TOULOUSAINE DE DISTRIBUTION : revenue, balance sheet and financial ratios

UNION TOULOUSAINE DE DISTRIBUTION is a French company founded 40 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in TOULOUSE (31000), this company of category PME shows in 2018 a revenue of 168 k€. 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

Financial history - UNION TOULOUSAINE DE DISTRIBUTION (SIREN 333254399)
Indicator 2018 2017 2016 2015
Revenue 167 641 € 153 021 € 139 170 € 127 775 €
Net income -11 265 € 1 890 € 4 165 € 18 244 €
EBITDA 1 840 € 1 455 € -6 397 € -57 325 €
Net margin -6.7% 1.2% 3.0% 14.3%

Revenue and income statement

In 2018, UNION TOULOUSAINE DE DISTRIBUTION achieves revenue of 168 k€. Over the period 2015-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2017: +10%. After deducting consumption (88 k€), gross margin stands at 80 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -11 k€ (-6.7% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

167 641 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

79 793 €

EBITDA (2018) ?
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

1 840 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 665 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-11 265 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.1%

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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 18%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.872%

Financial autonomy (2018) ?
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

79.359%

Cash flow / Revenue (2018) ?
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

2.388%

Repayment capacity (2018) ?
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

3.658

Asset age ratio (2018) ?
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

6.9%

Solvency indicators evolution
UNION TOULOUSAINE DE DISTRIBUTION

Sector positioning

Debt ratio
17.87 2018
2016
2017
2018
Q1: 0.06
Med: 28.11
Q3: 134.24
Good +9 pts over 3 years

In 2018, the debt ratio of UNION TOULOUSAINE DE DIST... (17.87) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.36% 2018
2016
2017
2018
Q1: 9.44%
Med: 34.32%
Q3: 62.06%
Excellent

In 2018, the financial autonomy of UNION TOULOUSAINE DE DIST... (79.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
3.66 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.06 years
Q3: 2.76 years
Average

In 2018, the repayment capacity of UNION TOULOUSAINE DE DIST... (3.66) 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 512.44. 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 56.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

512.441

Interest coverage (2018) ?
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

56.196

Liquidity indicators evolution
UNION TOULOUSAINE DE DISTRIBUTION

Sector positioning

Liquidity ratio
512.44 2018
2016
2017
2018
Q1: 83.27
Med: 146.98
Q3: 280.35
Excellent

In 2018, the liquidity ratio of UNION TOULOUSAINE DE DIST... (512.44) 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
56.2x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 5.25x
Excellent +50 pts over 3 years

In 2018, the interest coverage of UNION TOULOUSAINE DE DIST... (56.2x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 270 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 269 days of revenue, i.e. 125 k€ to permanently finance. Over 2015-2018, WCR increased by +477%, requiring additional financing.

Operating WCR (2018) ?
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

125 137 €

Customer credit (2018) ?
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

49 j

Supplier credit (2018) ?
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

16 j

Inventory turnover (2018) ?
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

270 j

WCR in days of revenue (2018) ?
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

269 j

WCR and payment terms evolution
UNION TOULOUSAINE DE DISTRIBUTION

Positioning of UNION TOULOUSAINE DE DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 160 transactions of similar company sales in 2018, the value of UNION TOULOUSAINE DE DISTRIBUTION is estimated at 23 889 € (range 13 321€ - 46 630€). With an EBITDA of 1 840€, the sector multiple of 2.9x 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.

Estimated enterprise value 2018
160 transactions
13k€ 23k€ 46k€
23 889 € Range: 13 321€ - 46 630€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 840 € × 2.9x
Estimation 5 327 €
2 152€ - 12 480€
Revenue Multiple 30%
167 641 € × 0.33x
Estimation 54 828 €
31 937€ - 103 549€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 160 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare UNION TOULOUSAINE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about UNION TOULOUSAINE DE DISTRIBUTION

What is the revenue of UNION TOULOUSAINE DE DISTRIBUTION ?

The revenue of UNION TOULOUSAINE DE DISTRIBUTION in 2018 is 168 k€.

Is UNION TOULOUSAINE DE DISTRIBUTION profitable?

UNION TOULOUSAINE DE DISTRIBUTION recorded a net loss in 2018.

Where is the headquarters of UNION TOULOUSAINE DE DISTRIBUTION ?

The headquarters of UNION TOULOUSAINE DE DISTRIBUTION is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of UNION TOULOUSAINE DE DISTRIBUTION ?

The tax return of UNION TOULOUSAINE 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 TOULOUSAINE DE DISTRIBUTION operate?

UNION TOULOUSAINE DE DISTRIBUTION operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.