DECLAY : revenue, balance sheet and financial ratios

DECLAY is a French company founded 8 years ago, specialized in the sector Commerces de détail d'optique. Based in GOUVIEUX (60270), this company of category PME shows in 2020 a revenue of 97 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

Financial history - DECLAY (SIREN 833846579)
Indicator 2020 2019
Revenue 97 226 € 127 506 €
Net income 3 794 € 9 915 €
EBITDA 11 026 € 16 279 €
Net margin 3.9% 7.8%

Revenue and income statement

En 2020, DECLAY alcanza unos ingresos de 97 k€. Caída significativa de -24% vs 2019. Tras deducir el consumo (24 k€), el margen bruto se sitúa en 73 k€, es decir, una tasa del 75%. El EBITDA alcanza 11 k€, representando el 11.3% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 4 k€, es decir, el 3.9% de los ingresos.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

97 226 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

72 752 €

EBITDA (2020) ?
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

11 026 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 058 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 794 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 472%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 16%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 15.8 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 8.8% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

471.505%

Financial autonomy (2020) ?
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

16.377%

Cash flow / Revenue (2020) ?
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

8.769%

Repayment capacity (2020) ?
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

15.77

Asset age ratio (2020) ?
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

52.8%

Solvency indicators evolution
DECLAY

Sector positioning

Ratio de endeudamiento
471.5 2020
2019
2020
Q1: 13.46
Med: 44.89
Q3: 112.65
Vigilar

En 2020, el ratio de endeudamiento de DECLAY (471.50) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
16.38% 2020
2019
2020
Q1: 24.32%
Med: 45.46%
Q3: 63.81%
Average

En 2020, el autonomía financiera de DECLAY (16.4%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
15.77 ans 2020
2019
2020
Q1: 0.0 ans
Med: 1.7 ans
Q3: 4.49 ans
Average

En 2020, el capacidad de reembolso de DECLAY (15.8 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 445.75. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 21.7x. El resultado de explotación cubre muy ampliamente los gastos financieros.

Liquidity ratio (2020) ?
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

445.745

Interest coverage (2020) ?
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

21.676

Liquidity indicators evolution
DECLAY

Sector positioning

Ratio de liquidez
445.75 2020
2019
2020
Q1: 175.54
Med: 266.29
Q3: 390.33
Excelente +20 pts over 2 years

En 2020, el ratio de liquidez de DECLAY (445.75) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
21.68x 2020
2019
2020
Q1: 0.0x
Med: 0.86x
Q3: 3.56x
Excelente

En 2020, el cobertura de intereses de DECLAY (21.7x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 25 días. Plazo proveedores: 28 días. Situación favorable. La rotación de existencias es de 92 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 94 días de ingresos.

Operating WCR (2020) ?
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

25 278 €

Customer credit (2020) ?
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

25 j

Supplier credit (2020) ?
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

28 j

Inventory turnover (2020) ?
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

92 j

WCR in days of revenue (2020) ?
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

94 j

WCR and payment terms evolution
DECLAY

Positioning of DECLAY in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of DECLAY is estimated at 28 470 € (range 14 923€ - 57 728€). With an EBITDA of 11 026€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
84 tx
14k€ 28k€ 57k€
28 470 € Range: 14 923€ - 57 728€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 026 € × 2.6x
Estimation 28 185 €
15 842€ - 61 654€
Revenue Multiple 30%
97 226 € × 0.37x
Estimation 35 571 €
17 464€ - 70 250€
Net Income Multiple 20%
3 794 € × 4.9x
Estimation 18 535 €
8 814€ - 29 134€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Commerces de détail d'optique)

Compare DECLAY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about DECLAY

What is the revenue of DECLAY ?

The revenue of DECLAY in 2020 is 97 k€.

Is DECLAY profitable?

Yes, DECLAY generated a net profit of 4 k€ in 2020.

Where is the headquarters of DECLAY ?

The headquarters of DECLAY is located in GOUVIEUX (60270), in the department Oise.

Where to find the tax return of DECLAY ?

The tax return of DECLAY 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 DECLAY operate?

DECLAY 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.