SIREN : 057504896
DAVID-HENRIET ET COMPAGNIE is a French company founded 69 years ago, specialized in the sector Commerces de détail d'optique. Based in VOIRON (38500), this company of category PME shows in 2024 a revenue of 741 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
| Indicator | 2024 | 2023 | 2021 |
|---|---|---|---|
| Revenue | 741 310 € | 734 773 € | 713 393 € |
| Net income | 40 620 € | 7 612 € | 73 331 € |
| EBITDA | 101 758 € | 26 785 € | 122 460 € |
| Net margin | 5.5% | 1.0% | 10.3% |
In 2024, DAVID-HENRIET ET COMPAGNIE achieves revenue of 741 k€. Revenue is growing positively over 3 years (CAGR: +1.3%). Vs 2023: +1%. After deducting consumption (288 k€), gross margin stands at 454 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 13.7% of revenue. Positive scissor effect: EBITDA margin improves by +10.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
741 310 €
453 729 €
101 758 €
48 055 €
40 620 €
13.7%
The debt ratio (= Financial debt / Equity x 100) stands at 104%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
103.828%
38.022%
8.535%
4.82
74.0%
In 2024, the debt ratio of DAVID-HENRIET ET COMPAGNIE (103.83) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of DAVID-HENRIET ET COMPAGNIE (38.0%) 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 2024, the repayment capacity of DAVID-HENRIET ET COMPAGNIE (4.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 242.87. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.
242.872
5.706
In 2024, the liquidity ratio of DAVID-HENRIET ET COMPAGNIE (242.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of DAVID-HENRIET ET COMPAGNIE (5.7x) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 39 days of revenue, i.e. 80 k€ to permanently finance. Over 2021-2024, WCR increased by +924%, requiring additional financing.
80 380 €
7 j
85 j
56 j
39 j
Based on 117 transactions of similar company sales in 2024, the value of DAVID-HENRIET ET COMPAGNIE is estimated at 339 627 € (range 215 554€ - 617 494€). With an EBITDA of 101 758€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 117 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-HENRIET ET COMPAGNIE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of DAVID-HENRIET ET COMPAGNIE in 2024 is 741 k€.
Yes, DAVID-HENRIET ET COMPAGNIE generated a net profit of 41 k€ in 2024.
The headquarters of DAVID-HENRIET ET COMPAGNIE is located in VOIRON (38500), in the department Isere.
The tax return of DAVID-HENRIET ET COMPAGNIE 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-HENRIET ET COMPAGNIE operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.