Groupe SAMSE (SAMSE S.A.) is a leading independent distributor of building materials and home improvement products in France. Founded in 1920, the company operates a robust logistics and distribution network comprising over 350 branches and points of sale, primarily concentrated in the eastern and southern regions of France. The company's business model is structured around two principal segments. The core segment, which accounts for approximately 80% of total revenue, is the business-to-business (B2B) trading of construction materials. This division supplies professional builders, craftsmen, and public works contractors with a comprehensive range of products, including timber, roofing, insulation, flooring, sanitary ware, and heavy construction materials. The second segment, contributing roughly 20% of revenue, focuses on business-to-consumer (B2C) retail through its DIY (do-it-yourself) hardware store chain, L'Entrepôt du Bricolage. Groupe SAMSE's competitive position is strengthened by its multi-specialist approach, offering both generalist building supplies and specialized products for specific trades such as plumbing, public works, and timber construction. The company's extensive regional footprint, combined with its decentralized management structure and strong local brand identities (including Samse, Doras, and M+ Matériaux), allows it to maintain close relationships with local contractors and adapt quickly to regional market demands.