DEBEVRE DISTRIBUTION : revenue, balance sheet and financial ratios

DEBEVRE DISTRIBUTION is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in FLERS-EN-ESCREBIEUX (59128), this company of category PME shows in 2023 a revenue of 7.5 M€. 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 - DEBEVRE DISTRIBUTION (SIREN 444058697)
Indicator 2023 2022 2021 2019 2018 2017
Revenue 7 518 592 € 7 362 687 € N/C N/C N/C 3 554 530 €
Net income 396 989 € 471 353 € 282 780 € 239 764 € 160 682 € 115 806 €
EBITDA 581 866 € 653 257 € N/C N/C N/C 153 217 €
Net margin 5.3% 6.4% N/C N/C N/C 3.3%

Revenue and income statement

In 2023, DEBEVRE DISTRIBUTION achieves revenue of 7.5 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.3%. Vs 2022: +2%. After deducting consumption (4.9 M€), gross margin stands at 2.6 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 582 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 397 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 518 592 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 589 286 €

EBITDA (2023) ?
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

581 866 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

492 901 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

396 989 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 30%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.901%

Financial autonomy (2023) ?
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

48.343%

Cash flow / Revenue (2023) ?
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

6.251%

Repayment capacity (2023) ?
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

1.507

Asset age ratio (2023) ?
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

24.4%

Solvency indicators evolution
DEBEVRE DISTRIBUTION

Sector positioning

Debt ratio
29.9 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average +11 pts over 3 years

In 2023, the debt ratio of DEBEVRE DISTRIBUTION (29.90) 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
48.34% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Good -21 pts over 3 years

In 2023, the financial autonomy of DEBEVRE DISTRIBUTION (48.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.51 years 2023
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average +15 pts over 2 years

In 2023, the repayment capacity of DEBEVRE DISTRIBUTION (1.51) 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 259.93. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

259.931

Interest coverage (2023) ?
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

1.612

Liquidity indicators evolution
DEBEVRE DISTRIBUTION

Sector positioning

Liquidity ratio
259.93 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Good -14 pts over 3 years

In 2023, the liquidity ratio of DEBEVRE DISTRIBUTION (259.93) 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
1.61x 2023
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Good +21 pts over 2 years

In 2023, the interest coverage of DEBEVRE DISTRIBUTION (1.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 179 days of revenue, i.e. 3.7 M€ to permanently finance. Over 2017-2023, WCR increased by +129%, requiring additional financing.

Operating WCR (2023) ?
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

3 730 124 €

Customer credit (2023) ?
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

114 j

Supplier credit (2023) ?
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

81 j

Inventory turnover (2023) ?
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

51 j

WCR in days of revenue (2023) ?
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

179 j

WCR and payment terms evolution
DEBEVRE DISTRIBUTION

Positioning of DEBEVRE DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 349 026€ to 1 311 696€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
349k€ 778k€ 1311k€
778 904 € Range: 349 026€ - 1 311 696€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare DEBEVRE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about DEBEVRE DISTRIBUTION

What is the revenue of DEBEVRE DISTRIBUTION ?

The revenue of DEBEVRE DISTRIBUTION in 2023 is 7.5 M€.

Is DEBEVRE DISTRIBUTION profitable?

Yes, DEBEVRE DISTRIBUTION generated a net profit of 397 k€ in 2023.

Where is the headquarters of DEBEVRE DISTRIBUTION ?

The headquarters of DEBEVRE DISTRIBUTION is located in FLERS-EN-ESCREBIEUX (59128), in the department Nord.

Where to find the tax return of DEBEVRE DISTRIBUTION ?

The tax return of DEBEVRE DISTRIBUTION 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 DEBEVRE DISTRIBUTION operate?

DEBEVRE DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.