CSS DISTRIBUTION : revenue, balance sheet and financial ratios

CSS DISTRIBUTION is a French company founded 6 years ago, specialized in the sector Supermarchés. Based in CHEVIGNY-SAINT-SAUVEUR (21800), this company of category PME shows in 2025 a revenue of 13.8 M€. 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

Historique financier - CSS DISTRIBUTION (SIREN 851438747)
Indicador 2025 2024 2023 2022 2021 2020
Ingresos 13 779 625 € 13 485 704 € 13 755 992 € 13 810 083 € N/C N/C
Resultado neto 168 948 € 289 955 € 204 304 € 127 550 € 356 464 € 398 940 €
EBITDA 124 603 € 304 826 € 217 377 € 103 150 € N/C N/C
Margen neto 1.2% 2.2% 1.5% 0.9% N/C N/C

Ingresos y cuenta de resultados

In 2025, CSS DISTRIBUTION achieves revenue of 13.8 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2024: +2%. After deducting consumption (11.3 M€), gross margin stands at 2.5 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 169 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Ingresos (2025) ?
Ingresos
Definición
Importe total de las ventas de bienes y servicios realizadas por la empresa.
Fórmula
Ventas de mercancías + Producción vendida

13 779 625 €

Margen bruto (2025) ?
Margen bruto
Definición
Diferencia entre los ingresos y el coste de las mercancías vendidas.
Fórmula
Ingresos - Compras consumidas

2 496 919 €

EBITDA (2025) ?
EBITDA (Excedente bruto de explotación)
Definición
Ressource générée par l'activité courante, avant amortissements et charges financières.
Fórmula
Valor añadido - Gastos de personal - Impuestos
Interpretación
Positivo = actividad rentable

124 603 €

EBIT (2025) ?
EBIT (Resultado de explotación)
Definición
Resultado operativo, incluyendo amortizaciones y provisiones.
Fórmula
EBITDA - Amortizaciones y provisiones + Reversiones

176 667 €

Resultado neto (2025) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

168 948 €

Margen EBITDA (2025) ?
Margen EBITDA
Definición
Mide la rentabilidad operativa de la empresa.
Fórmula
(EBE / CA) x 100
Interpretación
> 10% : Buena rentabilidad
5-10% : Media
< 5% : Faible

0.9%

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 49%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Ratio de endeudamiento (2025) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

0.685%

Autonomía financiera (2025) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

48.966%

Flujo de caja / Ingresos (2025) ?
Flujo de caja / Ingresos
Definición
Capacité d'autofinancement rapportée au chiffre d'affaires.
Fórmula
(CAF / CA) x 100
Interpretación
Cuanto mayor sea el ratio, más liquidez genera la empresa

0.864%

Capacidad de reembolso (2025) ?
Capacidad de reembolso
Definición
Número de años necesarios para reembolsar las deudas con el flujo de caja.
Fórmula
Dettes financières / CAF
Interpretación
< 3 años : Excelente
3-5 años : Correcto
> 5 años : Attention

0.073

Evolución de indicadores de solvencia
CSS DISTRIBUTION

Positionnement sectoriel

Debt ratio
0.69 2025
2023
2024
2025
Q1: 0.48
Méd: 27.52
Q3: 93.88
Good

In 2025, the debt ratio of CSS DISTRIBUTION (0.69) 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
48.97% 2025
2023
2024
2025
Q1: 15.49%
Méd: 31.94%
Q3: 47.89%
Excellent +15 pts durante 3 años

In 2025, the financial autonomy of CSS DISTRIBUTION (49.0%) 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
0.07 years 2025
2023
2024
2025
Q1: 0.0 years
Méd: 0.93 years
Q3: 3.34 years
Good

In 2025, the repayment capacity of CSS DISTRIBUTION (0.07) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Ratios de liquidez

The liquidity ratio (= Current assets / Current liabilities) stands at 196.01. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Ratio de liquidez (2025) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

196.007

Cobertura de intereses (2025) ?
Cobertura de intereses
Definición
Capacidad para cubrir los gastos financieros con el resultado de explotación.
Fórmula
EBIT / Gastos financieros
Interpretación
> 3 : Confortable
1.5-3 : Acceptable
< 1.5 : Riesgo

1.389

Evolución de indicadores de liquidez
CSS DISTRIBUTION

Positionnement sectoriel

Liquidity ratio
196.01 2025
2023
2024
2025
Q1: 107.28
Méd: 134.47
Q3: 181.15
Excellent +16 pts durante 3 años

In 2025, the liquidity ratio of CSS DISTRIBUTION (196.01) 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
1.39x 2025
2023
2024
2025
Q1: 0.0x
Méd: 1.28x
Q3: 6.24x
Good +24 pts durante 3 años

In 2025, the interest coverage of CSS DISTRIBUTION (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Necesidad de fondo de rotación (NFR) y plazos de pago

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 1.1 M€ to permanently finance.

NFR de explotación (2025) ?
NFR de explotación
Definición
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Fórmula
Stocks + Créances clients - Dettes fournisseurs
Interpretación
Negativo = tesorería liberada
Positivo = necesidad de financiación

1 075 638 €

Crédito clientes (2025) ?
Crédito clientes (días)
Definición
Plazo medio de cobro a clientes.
Fórmula
(Cuentas por cobrar / Ingresos con IVA) x 360
Interpretación
< 45j : Bueno
45-60j : Medio
> 60j : Largo

0 j

Crédito proveedores (2025) ?
Crédito proveedores (días)
Definición
Plazo medio de pago a proveedores.
Fórmula
(Cuentas por pagar / Compras con IVA) x 360
Interpretación
Cuanto más largo sea el plazo, mejor para la tesorería

29 j

Rotación de inventario (2025) ?
Rotación de inventario (días)
Definición
Duración media de almacenamiento de mercancías o materiales.
Fórmula
(Existencias / Coste de compra) x 360
Interpretación
Cuanto menor sea el ratio, más rápida es la rotación

21 j

NFR en días de ingresos (2025) ?
NFR en días de ingresos
Definición
Expresa el fondo de maniobra operativo en días de facturación.
Fórmula
(BFR exploitation / CA) x 360
Interpretación
Cuantos menos días, mejor gestión del capital circulante

28 j

Evolución del NFR y plazos
CSS DISTRIBUTION

Positionnement de CSS DISTRIBUTION dans son secteur

Comparación con el sector Supermarchés

Estimación de valoración

Based on 270 transactions of similar company sales in 2025, the value of CSS DISTRIBUTION is estimated at 1 854 771 € (range 1 066 819€ - 3 223 439€). With an EBITDA of 124 603€, 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.

Estimated enterprise value 2025
270 transactions
1066k€ 1854k€ 3223k€
1 854 771 € Range: 1 066 819€ - 3 223 439€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
124 603 € × 4.5x
Estimation 558 090 €
195 243€ - 924 994€
Revenue Multiple 30%
13 779 625 € × 0.33x
Estimation 4 543 063 €
2 943 903€ - 7 496 596€
Net Income Multiple 20%
168 948 € × 6.3x
Estimation 1 064 039 €
430 134€ - 2 559 818€

Evolución de la valoración

How is this estimate calculated?

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.

  • 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 (Supermarchés)

Compare CSS DISTRIBUTION with other companies in the same sector:

Frequently asked questions about CSS DISTRIBUTION

What is the revenue of CSS DISTRIBUTION ?

The revenue of CSS DISTRIBUTION in 2025 is 13.8 M€.

Is CSS DISTRIBUTION profitable?

Yes, CSS DISTRIBUTION generated a net profit of 169 k€ in 2025.

Where is the headquarters of CSS DISTRIBUTION ?

The headquarters of CSS DISTRIBUTION is located in CHEVIGNY-SAINT-SAUVEUR (21800), in the department Cote-d'Or.

Where to find the tax return of CSS DISTRIBUTION ?

The tax return of CSS 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 CSS DISTRIBUTION operate?

CSS DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.