SIREN : 402932487
DECA is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in MARSEILLE (13014), this company of category PME shows in 2023 a revenue of 10.0 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 9 956 633 € | 8 427 892 € | 8 031 721 € | 8 852 245 € | 9 324 142 € | 9 696 042 € | 12 972 821 € | 13 035 578 € |
| Net income | 164 952 € | 231 456 € | -383 655 € | 153 850 € | 65 968 € | 52 877 € | 36 251 € | 110 924 € |
| EBITDA | 60 893 € | 99 311 € | 70 670 € | 106 702 € | 27 250 € | -31 044 € | -21 667 € | -24 365 € |
| Net margin | 1.7% | 2.7% | -4.8% | 1.7% | 0.7% | 0.5% | 0.3% | 0.9% |
In 2023, DECA achieves revenue of 10.0 M€. Activity remains stable over the period (CAGR: -3.8%). Vs 2022, growth of +18% (8.4 M€ -> 10.0 M€). After deducting consumption (7.7 M€), gross margin stands at 2.3 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 165 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
9 956 633 €
2 301 027 €
60 893 €
25 766 €
164 952 €
0.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 41%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.579%
40.605%
1.951%
0.073
18.8%
In 2023, the debt ratio of DECA (0.58) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of DECA (40.6%) 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.
In 2023, the repayment capacity of DECA (0.07) 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 127.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
127.103
0.0
In 2023, the liquidity ratio of DECA (127.10) 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 2023, the interest coverage of DECA (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 2.3 M€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.
2 340 406 €
33 j
74 j
77 j
85 j
Based on 124 transactions of similar company sales (all years), the value of DECA is estimated at 684 685 € (range 365 416€ - 2 103 890€). With an EBITDA of 60 893€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.
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This estimate is based on the analysis of 124 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 DECA with other companies in the same sector:
The revenue of DECA in 2023 is 10.0 M€.
Yes, DECA generated a net profit of 165 k€ in 2023.
The headquarters of DECA is located in MARSEILLE (13014), in the department Bouches-du-Rhone.
The tax return of DECA 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).
DECA operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.