SIREN : 836980128
DAVID is a French company founded 57 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel agricole. Based in GUISE (02120), this company of category ETI shows in 2024 a revenue of 50.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-06
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, DAVID combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 50 557 348 € | 46 898 520 € | 41 689 873 € | 37 620 311 € | 34 854 433 € | 33 817 638 € | 32 880 602 € | 33 646 273 € | 36 410 006 € |
| Net income | 383 368 € | 862 265 € | 819 350 € | 453 171 € | 369 726 € | 146 749 € | 193 120 € | 356 307 € | 433 731 € |
| EBITDA | 228 351 € | 1 053 025 € | 623 209 € | 650 300 € | -8 111 € | -111 127 € | -46 274 € | 293 890 € | 145 562 € |
| Net margin | 0.8% | 1.8% | 2.0% | 1.2% | 1.1% | 0.4% | 0.6% | 1.1% | 1.2% |
In 2024, DAVID achieves revenue of 50.6 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023: +8%. After deducting consumption (41.8 M€), gross margin stands at 8.7 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 228 k€, representing 0.5% of revenue. This ratio is less favorable than the sector median (4.1%) and warrants attention. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 383 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
50 557 348 €
8 724 322 €
228 351 €
863 391 €
383 368 €
0.5%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. This ratio is more favorable than the sector median (27.0%). Financial autonomy (= Equity / Total assets x 100) reaches 38%. This ratio is slightly less favorable than the sector median (42.9%).
13.42%
37.93%
-0.16%
-18.47
19.1%
In 2024, the debt ratio of DAVID (13.4%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of DAVID (37.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of DAVID (1.34) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1.65. This ratio is less favorable than the sector median (2.4) and warrants attention. Interest expenses are negligible: the company carries almost no interest-bearing financial debt, making the coverage ratio not meaningful.
1.65
121.59
In 2024, the liquidity ratio of DAVID (1.65) 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.
In 2024, the interest coverage of DAVID (121.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 149 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 147 days of revenue, i.e. 20.6 M€ to permanently finance.
20 581 391 €
30 j
92 j
149 j
147 j
Based on 177 transactions of similar company sales (all years), the value of DAVID is estimated at 1 664 676 € (range 1 178 480€ - 3 217 538€). With an EBITDA of 228 351€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.09x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 177 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DAVID with other companies in the same sector:
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de matériel agricole:
Largest companies by revenue in the department Aisne:
The revenue of DAVID in 2024 is 50.6 M€.
Yes, DAVID generated a net profit of 383 k€ in 2024.
The headquarters of DAVID is located in GUISE (02120), in the department Aisne.
The tax return of DAVID 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).
DAVID operates in the sector Commerce de gros (commerce interentreprises) de matériel agricole (NAF code 46.61Z). See the 'Sector positioning' section above to compare the company with its competitors.