DANIEL DURAND PARTICIPATIONS : revenue, balance sheet and financial ratios

DANIEL DURAND PARTICIPATIONS is a French company founded 30 years ago, specialized in the sector Activités des sociétés holding. Based in L'HERBERGEMENT (85260), this company of category PME shows in 2021 a revenue of 128 k€. 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

Financial history - DANIEL DURAND PARTICIPATIONS (SIREN 403079247)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 127 500 € 144 263 € 149 470 € 147 616 € 142 604 € 123 973 €
Net income 4 874 777 € 23 477 € 65 579 € -46 882 € 158 413 € 196 298 €
EBITDA -29 252 € -9 683 € -750 € 962 € -1 320 € 949 €
Net margin 3823.4% 16.3% 43.9% -31.8% 111.1% 158.3%

Revenue and income statement

In 2021, DANIEL DURAND PARTICIPATIONS achieves revenue of 128 k€. Revenue is growing positively over 6 years (CAGR: +0.6%). Significant drop of -12% vs 2020. After deducting consumption (0 €), gross margin stands at 128 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -29 k€, representing -22.9% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -202%, reducing margin by 16.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.9 M€, i.e. 3823.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

127 500 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

127 500 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-29 252 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-29 252 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 874 777 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-22.9%

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Chart evolution

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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 0%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.02%

Financial autonomy (2021) ?
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

89.423%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-129.075%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
DANIEL DURAND PARTICIPATIONS

Sector positioning

Debt ratio
0.02 2021
2019
2020
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Excellent

In 2021, the debt ratio of DANIEL DURAND PARTICIPATIONS (0.02) 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
89.42% 2021
2019
2020
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Excellent

In 2021, the financial autonomy of DANIEL DURAND PARTICIPATIONS (89.4%) 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
0.0 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Good

In 2021, the repayment capacity of DANIEL DURAND PARTICIPATIONS (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 921.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

921.483

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-1.976

Liquidity indicators evolution
DANIEL DURAND PARTICIPATIONS

Sector positioning

Liquidity ratio
921.48 2021
2019
2020
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Good -19 pts over 3 years

In 2021, the liquidity ratio of DANIEL DURAND PARTICIPATIONS (921.48) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-1.98x 2021
2019
2020
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Average

In 2021, the interest coverage of DANIEL DURAND PARTICIPATIONS (-2.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 118 days of the operating cycle (retail model). WCR is negative (-2402 days): operations structurally generate cash. Notable WCR improvement over the period (-166%), freeing up cash.

Operating WCR (2021) ?
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

-850 592 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

118 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-2402 j

WCR and payment terms evolution
DANIEL DURAND PARTICIPATIONS

Positioning of DANIEL DURAND PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of DANIEL DURAND PARTICIPATIONS is estimated at 9 382 058 € (range 3 178 252€ - 26 489 899€). The price/revenue ratio is 0.46x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
98 tx
3178k€ 9382k€ 26489k€
9 382 058 € Range: 3 178 252€ - 26 489 899€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
127 500 € × 0.46x
Estimation 59 187 €
28 939€ - 124 202€
Net Income Multiple 20%
4 874 777 € × 4.8x
Estimation 23 366 364 €
7 902 223€ - 66 038 447€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités des sociétés holding)

Compare DANIEL DURAND PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about DANIEL DURAND PARTICIPATIONS

What is the revenue of DANIEL DURAND PARTICIPATIONS ?

The revenue of DANIEL DURAND PARTICIPATIONS in 2021 is 128 k€.

Is DANIEL DURAND PARTICIPATIONS profitable?

Yes, DANIEL DURAND PARTICIPATIONS generated a net profit of 4.9 M€ in 2021.

Where is the headquarters of DANIEL DURAND PARTICIPATIONS ?

The headquarters of DANIEL DURAND PARTICIPATIONS is located in L'HERBERGEMENT (85260), in the department Vendee.

Where to find the tax return of DANIEL DURAND PARTICIPATIONS ?

The tax return of DANIEL DURAND PARTICIPATIONS 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 DANIEL DURAND PARTICIPATIONS operate?

DANIEL DURAND PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.