Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

D ET L COMMERCE : revenue, balance sheet and financial ratios

D ET L COMMERCE is a French company founded 8 years ago, specialized in the sector Commerce de détail de produits surgelés. Based in SAINT-JOUAN-DES-GUERETS (35430), this company of category PME shows in 2022 a net income negative of -220 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 - D ET L COMMERCE (SIREN 839295441)
Indicator 2022 2020
Revenue N/C N/C
Net income -220 171 € -46 935 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2022, D ET L COMMERCE records a net loss of 220 k€. This deficit will reduce equity on the balance sheet.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-220 171 €

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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 -122%. 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 -52%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-121.604%

Financial autonomy (2022) ?
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

-52.005%

Asset age ratio (2022) ?
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

61.8%

Solvency indicators evolution
D ET L COMMERCE

Sector positioning

Debt ratio
-121.6 2022
2020
2022
Q1: 0.22
Med: 78.21
Q3: 266.13
Excellent -52 pts over 2 years

In 2022, the debt ratio of D ET L COMMERCE (-121.60) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-52.01% 2022
2020
2022
Q1: 7.52%
Med: 23.77%
Q3: 49.44%
Watch -23 pts over 2 years

In 2022, the financial autonomy of D ET L COMMERCE (-52.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 28.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

28.199

Liquidity indicators evolution
D ET L COMMERCE

Sector positioning

Liquidity ratio
28.2 2022
2020
2022
Q1: 112.17
Med: 149.48
Q3: 244.75
Watch -22 pts over 2 years

In 2022, the liquidity ratio of D ET L COMMERCE (28.20) 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.

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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1668 days. Excellent situation: suppliers finance 1645 days of the operating cycle (retail model).

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

23 j

Supplier credit (2022) ?
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

1668 j

Inventory turnover (2022) ?
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

0 j

WCR and payment terms evolution
D ET L COMMERCE

Positioning of D ET L COMMERCE in its sector

Comparison with sector Commerce de détail de produits surgelés

Similar companies (Commerce de détail de produits surgelés)

Compare D ET L COMMERCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits surgelés

Frequently asked questions about D ET L COMMERCE

What is the revenue of D ET L COMMERCE ?

The revenue of D ET L COMMERCE is not publicly disclosed (confidential accounts filed with INPI).

Is D ET L COMMERCE profitable?

D ET L COMMERCE recorded a net loss in 2022.

Where is the headquarters of D ET L COMMERCE ?

The headquarters of D ET L COMMERCE is located in SAINT-JOUAN-DES-GUERETS (35430), in the department Ille-et-Vilaine.

Where to find the tax return of D ET L COMMERCE ?

The tax return of D ET L COMMERCE 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 D ET L COMMERCE operate?

D ET L COMMERCE operates in the sector Commerce de détail de produits surgelés (NAF code 47.11A). See the 'Sector positioning' section above to compare the company with its competitors.