DANIEL FERON LOGISTIQUE : revenue, balance sheet and financial ratios

DANIEL FERON LOGISTIQUE is a French company founded 25 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in MERY-SUR-SEINE (10170), this company of category PME shows in 2024 a revenue of 1.6 M€. 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 - DANIEL FERON LOGISTIQUE (SIREN 434948824)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 589 742 € 1 349 508 € 1 349 562 € 1 462 141 € 1 266 239 € 1 261 895 € 1 328 734 € 1 300 490 € 1 357 314 €
Net income 125 812 € 106 994 € 73 013 € 225 628 € 149 298 € 137 361 € 83 520 € 87 119 € 85 515 €
EBITDA 437 257 € 225 460 € 397 079 € 440 781 € 414 510 € 399 433 € 473 837 € 536 643 € 543 961 €
Net margin 7.9% 7.9% 5.4% 15.4% 11.8% 10.9% 6.3% 6.7% 6.3%

Revenue and income statement

In 2024, DANIEL FERON LOGISTIQUE achieves revenue of 1.6 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Vs 2023, growth of +18% (1.3 M€ -> 1.6 M€). After deducting consumption (910 €), gross margin stands at 1.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 437 k€, representing 27.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 126 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 589 742 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 588 832 €

EBITDA (2024) ?
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

437 257 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

225 079 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

125 812 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.5%

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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 192%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 21.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

192.347%

Financial autonomy (2024) ?
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

22.711%

Cash flow / Revenue (2024) ?
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

21.261%

Repayment capacity (2024) ?
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

3.178

Asset age ratio (2024) ?
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

22.2%

Solvency indicators evolution
DANIEL FERON LOGISTIQUE

Sector positioning

Debt ratio
192.35 2024
2022
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Average

In 2024, the debt ratio of DANIEL FERON LOGISTIQUE (192.35) 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
22.71% 2024
2022
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Average +6 pts over 3 years

In 2024, the financial autonomy of DANIEL FERON LOGISTIQUE (22.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Average

In 2024, the repayment capacity of DANIEL FERON LOGISTIQUE (3.18) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.88. 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 14.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

101.882

Interest coverage (2024) ?
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

14.533

Liquidity indicators evolution
DANIEL FERON LOGISTIQUE

Sector positioning

Liquidity ratio
101.88 2024
2022
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Watch +6 pts over 3 years

In 2024, the liquidity ratio of DANIEL FERON LOGISTIQUE (101.88) 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
14.53x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Excellent

In 2024, the interest coverage of DANIEL FERON LOGISTIQUE (14.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 174 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Overall, WCR represents 124 days of revenue, i.e. 550 k€ to permanently finance. Over 2016-2024, WCR increased by +103%, requiring additional financing.

Operating WCR (2024) ?
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

549 653 €

Customer credit (2024) ?
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

118 j

Supplier credit (2024) ?
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

174 j

Inventory turnover (2024) ?
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 (2024) ?
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

124 j

WCR and payment terms evolution
DANIEL FERON LOGISTIQUE

Positioning of DANIEL FERON LOGISTIQUE in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of DANIEL FERON LOGISTIQUE is estimated at 320 824 € (range 153 507€ - 801 717€). With an EBITDA of 437 257€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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 2024
77 tx
153k€ 320k€ 801k€
320 824 € Range: 153 507€ - 801 717€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
437 257 € × 1.0x
Estimation 444 429 €
196 425€ - 1 050 385€
Revenue Multiple 30%
1 589 742 € × 0.14x
Estimation 228 545 €
147 891€ - 546 812€
Net Income Multiple 20%
125 812 € × 1.2x
Estimation 150 235 €
54 636€ - 562 408€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare DANIEL FERON LOGISTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about DANIEL FERON LOGISTIQUE

What is the revenue of DANIEL FERON LOGISTIQUE ?

The revenue of DANIEL FERON LOGISTIQUE in 2024 is 1.6 M€.

Is DANIEL FERON LOGISTIQUE profitable?

Yes, DANIEL FERON LOGISTIQUE generated a net profit of 126 k€ in 2024.

Where is the headquarters of DANIEL FERON LOGISTIQUE ?

The headquarters of DANIEL FERON LOGISTIQUE is located in MERY-SUR-SEINE (10170), in the department Aube.

Where to find the tax return of DANIEL FERON LOGISTIQUE ?

The tax return of DANIEL FERON LOGISTIQUE 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 FERON LOGISTIQUE operate?

DANIEL FERON LOGISTIQUE operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.