SIREN : 479724718
D.B.C. is a French company founded 21 years ago, specialized in the sector Fabrication d'articles de sport. Based in FLACHERES (38690), this company of category PME shows in 2019 a revenue of 1.1 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
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 1 069 236 € | 1 470 905 € | 1 055 845 € | 981 751 € |
| Net income | -115 327 € | 149 491 € | -26 915 € | -36 165 € |
| EBITDA | -483 797 € | 48 865 € | -93 154 € | 4 010 € |
| Net margin | -10.8% | 10.2% | -2.5% | -3.7% |
In 2019, D.B.C. achieves revenue of 1.1 M€. Revenue is growing positively over 4 years (CAGR: +2.9%). Significant drop of -27% vs 2018. After deducting consumption (608 k€), gross margin stands at 461 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -484 k€, representing -45.2% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -1090%, reducing margin by 48.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -115 k€ (-10.8% of revenue), which will impact equity.
1 069 236 €
461 262 €
-483 797 €
-575 263 €
-115 327 €
-45.2%
The debt ratio (= Financial debt / Equity x 100) stands at 188%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
187.553%
11.437%
-34.976%
-0.642
19.3%
In 2019, the debt ratio of D.B.C. (187.55) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2019, the financial autonomy of D.B.C. (11.4%) 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.
In 2019, the repayment capacity of D.B.C. (-0.64) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 114.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
114.079
-5.886
In 2019, the liquidity ratio of D.B.C. (114.08) 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 2019, the interest coverage of D.B.C. (-5.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 213 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 43 days of revenue, i.e. 129 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.
129 185 €
13 j
20 j
213 j
43 j
Based on 101 transactions of similar company sales (all years), the value of D.B.C. is estimated at 251 779 € (range 120 685€ - 455 563€). The price/revenue ratio is 0.24x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 101 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 D.B.C. with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d'articles de sport
The revenue of D.B.C. in 2019 is 1.1 M€.
D.B.C. recorded a net loss in 2019.
The headquarters of D.B.C. is located in FLACHERES (38690), in the department Isere.
The tax return of D.B.C. 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).
D.B.C. operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.