DECKERS FRANCE SAS : revenue, balance sheet and financial ratios

DECKERS FRANCE SAS is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75002), this company of category PME shows in 2025 a revenue of 83.0 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

Financial history - DECKERS FRANCE SAS (SIREN 524202249)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 82 973 932 € 68 339 522 € 54 157 744 € 38 963 794 € 34 062 068 € 44 201 289 € 48 087 362 € 46 961 966 € 42 990 199 € 36 231 441 €
Net income 1 325 906 € 2 133 045 € -250 921 € 1 336 969 € -168 144 € 151 368 € -278 019 € 679 496 € 1 164 € 1 234 423 €
EBITDA 3 313 624 € 2 417 144 € 2 275 907 € 867 631 € 3 225 502 € 5 351 297 € 1 869 283 € 2 862 366 € 2 300 157 € 2 258 329 €
Net margin 1.6% 3.1% -0.5% 3.4% -0.5% 0.3% -0.6% 1.4% 0.0% 3.4%

Revenue and income statement

In 2025, DECKERS FRANCE SAS achieves revenue of 83.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Vs 2024, growth of +21% (68.3 M€ -> 83.0 M€). After deducting consumption (42.0 M€), gross margin stands at 41.0 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.3 M€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

82 973 932 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 980 338 €

EBITDA (2025) ?
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

3 313 624 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 604 526 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 325 906 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 2%. 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 62%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.355%

Financial autonomy (2025) ?
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

62.278%

Cash flow / Revenue (2025) ?
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

2.488%

Repayment capacity (2025) ?
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

0.206

Asset age ratio (2025) ?
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

37.9%

Solvency indicators evolution
DECKERS FRANCE SAS

Sector positioning

Debt ratio
2.35 2025
2023
2024
2025
Q1: 0.05
Med: 9.73
Q3: 41.76
Good

In 2025, the debt ratio of DECKERS FRANCE SAS (2.35) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
62.28% 2025
2023
2024
2025
Q1: 10.16%
Med: 37.48%
Q3: 63.03%
Good

In 2025, the financial autonomy of DECKERS FRANCE SAS (62.3%) 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
0.21 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.01 years
Q3: 1.92 years
Average

In 2025, the repayment capacity of DECKERS FRANCE SAS (0.21) 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 210.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

210.886

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
DECKERS FRANCE SAS

Sector positioning

Liquidity ratio
210.89 2025
2023
2024
2025
Q1: 128.79
Med: 214.38
Q3: 394.35
Average -6 pts over 3 years

In 2025, the liquidity ratio of DECKERS FRANCE SAS (210.89) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 4.67x
Average -44 pts over 3 years

In 2025, the interest coverage of DECKERS FRANCE SAS (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 66 days of revenue, i.e. 15.2 M€ to permanently finance.

Operating WCR (2025) ?
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

15 230 695 €

Customer credit (2025) ?
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

47 j

Supplier credit (2025) ?
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

17 j

Inventory turnover (2025) ?
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

5 j

WCR in days of revenue (2025) ?
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

66 j

WCR and payment terms evolution
DECKERS FRANCE SAS

Positioning of DECKERS FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DECKERS FRANCE SAS is estimated at 8 951 909 € (range 4 040 268€ - 21 854 657€). With an EBITDA of 3 313 624€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2025
124 transactions
4040k€ 8951k€ 21854k€
8 951 909 € Range: 4 040 268€ - 21 854 657€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 313 624 € × 2.4x
Estimation 8 024 828 €
3 300 146€ - 16 604 076€
Revenue Multiple 30%
82 973 932 € × 0.17x
Estimation 14 441 039 €
7 429 562€ - 41 585 078€
Net Income Multiple 20%
1 325 906 € × 2.3x
Estimation 3 035 916 €
806 634€ - 5 385 483€

Valuation evolution

How is this estimate calculated?

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.

  • 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) d'habillement et de chaussures)

Compare DECKERS FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about DECKERS FRANCE SAS

What is the revenue of DECKERS FRANCE SAS ?

The revenue of DECKERS FRANCE SAS in 2025 is 83.0 M€.

Is DECKERS FRANCE SAS profitable?

Yes, DECKERS FRANCE SAS generated a net profit of 1.3 M€ in 2025.

Where is the headquarters of DECKERS FRANCE SAS ?

The headquarters of DECKERS FRANCE SAS is located in PARIS (75002), in the department Paris.

Where to find the tax return of DECKERS FRANCE SAS ?

The tax return of DECKERS FRANCE SAS 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 DECKERS FRANCE SAS operate?

DECKERS FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.