SIREN : 851438747
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
| 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 |
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.
13 779 625 €
2 496 919 €
124 603 €
176 667 €
168 948 €
0.9%
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.
0.685%
48.966%
0.864%
0.073
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.
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.
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.
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.
196.007
1.389
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.
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.
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.
1 075 638 €
0 j
29 j
21 j
28 j
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.
Ajustez les pondérations selon votre analyse
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 CSS DISTRIBUTION with other companies in the same sector:
The revenue of CSS DISTRIBUTION in 2025 is 13.8 M€.
Yes, CSS DISTRIBUTION generated a net profit of 169 k€ in 2025.
The headquarters of CSS DISTRIBUTION is located in CHEVIGNY-SAINT-SAUVEUR (21800), in the department Cote-d'Or.
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).
CSS DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.