ZACHARY DREAM : revenue, balance sheet and financial ratios

ZACHARY DREAM is a French company founded 12 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in SAINT-JACQUES-DE-LA-LANDE (35136), this company of category PME shows in 2021 a revenue of 762 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

Historique financier - ZACHARY DREAM (SIREN 794592246)
Kennzahl 2021 2020 2019 2018
Umsatz 761 816 € N/C 977 718 € N/C
Nettoergebnis 108 346 € 116 584 € 219 105 € 196 984 €
EBITDA 174 881 € N/C 305 568 € N/C
Nettomarge 14.2% N/C 22.4% N/C

Umsatz und Gewinn- und Verlustrechnung

In 2021, ZACHARY DREAM achieves revenue of 762 k€. Revenue is declining over the period 2019-2021 (CAGR: -11.7%). After deducting consumption (319 k€), gross margin stands at 443 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 175 k€, representing 23.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 108 k€, i.e. 14.2% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2021) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

761 816 €

Bruttomarge (2021) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

443 168 €

EBITDA (2021) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

174 881 €

EBIT (2021) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

149 981 €

Nettoergebnis (2021) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

108 346 €

EBITDA-Marge (2021) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

23.0%

Chargement du compte de résultat...

Évolution graphique

Anzeigen :

Aktiva

Chargement des données...

Passiva

Chargement des données...

Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2021) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

39.433%

Finanzielle Autonomie (2021) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

61.272%

Cashflow / Umsatz (2021) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

14.822%

Rückzahlungsfähigkeit (2021) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

1.054

Entwicklung der Solvenzkennzahlen
ZACHARY DREAM

Positionnement sectoriel

Debt ratio
39.43 2021
2019
2020
2021
Q1: 0.13
Méd: 30.47
Q3: 112.29
Average +26 pts über 3 Jahre

In 2021, the debt ratio of ZACHARY DREAM (39.43) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
61.27% 2021
2019
2020
2021
Q1: 9.23%
Méd: 33.56%
Q3: 57.44%
Excellent

In 2021, the financial autonomy of ZACHARY DREAM (61.3%) 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
1.05 years 2021
2019
2021
Q1: 0.0 years
Méd: 0.02 years
Q3: 1.91 years
Average +14 pts über 2 Jahre

In 2021, the repayment capacity of ZACHARY DREAM (1.05) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquiditätsquote (2021) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

0.0

Zinsdeckung (2021) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.019

Entwicklung der Liquiditätskennzahlen
ZACHARY DREAM

Positionnement sectoriel

Liquidity ratio
0.0 2021
2019
2020
2021
Q1: 121.59
Méd: 217.9
Q3: 380.53
Watch -20 pts über 3 Jahre

In 2021, the liquidity ratio of ZACHARY DREAM (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.02x 2021
2019
2021
Q1: 0.0x
Méd: 0.0x
Q3: 1.78x
Good

In 2021, the interest coverage of ZACHARY DREAM (0.0x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-26 days): operations structurally generate cash.

Operatives Working Capital (2021) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-54 584 €

Kundenforderungen (2021) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2021) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

16 j

Lagerumschlag (2021) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2021) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-26 j

Entwicklung des Working Capital und der Zahlungsfristen
ZACHARY DREAM

Positionnement de ZACHARY DREAM dans son secteur

Vergleich mit der Branche Autres commerces de détail spécialisés divers

Bewertungsschätzung

Based on 105 transactions of similar company sales in 2021, the value of ZACHARY DREAM is estimated at 471 417 € (range 269 551€ - 1 103 127€). With an EBITDA of 174 881€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2021
105 transactions
269k€ 471k€ 1103k€
471 417 € Range: 269 551€ - 1 103 127€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
174 881 € × 3.4x
Estimation 599 087 €
338 285€ - 1 426 952€
Revenue Multiple 30%
761 816 € × 0.50x
Estimation 384 445 €
262 186€ - 626 915€
Net Income Multiple 20%
108 346 € × 2.6x
Estimation 282 701 €
108 766€ - 1 007 886€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare ZACHARY DREAM with other companies in the same sector:

Frequently asked questions about ZACHARY DREAM

What is the revenue of ZACHARY DREAM ?

The revenue of ZACHARY DREAM in 2021 is 762 k€.

Is ZACHARY DREAM profitable?

Yes, ZACHARY DREAM generated a net profit of 108 k€ in 2021.

Where is the headquarters of ZACHARY DREAM ?

The headquarters of ZACHARY DREAM is located in SAINT-JACQUES-DE-LA-LANDE (35136), in the department Ille-et-Vilaine.

Where to find the tax return of ZACHARY DREAM ?

The tax return of ZACHARY DREAM 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 ZACHARY DREAM operate?

ZACHARY DREAM operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.