Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

DECO-CHINE : revenue, balance sheet and financial ratios

DECO-CHINE is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-PHILBERT-DE-GRAND-LIEU (44310), this company of category PME shows in 2023 a revenue of 29.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, DECO-CHINE combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - DECO-CHINE (SIREN 440765790)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C 29 369 157 € 32 883 659 € 22 749 933 € 16 039 660 € 14 326 917 € 16 504 433 €
Net income 1 336 061 € 2 767 951 € 801 574 € 2 669 825 € 1 223 105 € 420 043 € 1 285 387 €
EBITDA N/C 3 724 685 € 1 220 810 € 3 866 058 € 2 089 615 € 592 958 € 2 087 414 €
Net margin N/C 9.4% 2.4% 11.7% 7.6% 2.9% 7.8%

Revenue and income statement

In 2024, DECO-CHINE generates positive net income of 1.3 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 1.3 M€ -> 1.3 M€.

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

29 369 157 €

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

11 510 146 €

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

3 724 685 €

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

3 694 662 €

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

2 767 951 €

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

12.7%

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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 26%. This ratio is slightly less favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 58%. This ratio is more favorable than the sector median (39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.5%).

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

26.4%

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

58.44%

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

9.53%

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

0.73

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

22.0%

Solvency indicators evolution
DECO-CHINE

Sector positioning

Debt ratio
47.77% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Average

In 2024, the debt ratio of DECO-CHINE (47.8%) 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
53.89% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Good +12 pts over 3 years

In 2024, the financial autonomy of DECO-CHINE (53.9%) 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
5.41 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Watch

In 2022, the repayment capacity of DECO-CHINE (5.41) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.77. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3). The interest coverage ratio (= EBIT / Interest expenses) is 7.4x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.7x).

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

3.77

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

7.4

Liquidity indicators evolution
DECO-CHINE

Sector positioning

Liquidity ratio
4.86 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Excellent +10 pts over 3 years

In 2024, the liquidity ratio of DECO-CHINE (4.86) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.4x 2023
Q1: 0.0x
Med: 0.72x
Q3: 7.1x
Excellent

In 2023, the interest coverage of DECO-CHINE (7.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 124 days of revenue, i.e. 0 € to permanently finance.

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

10 154 680 €

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

28 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

29 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

88 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

124 j

WCR and payment terms evolution
DECO-CHINE

Positioning of DECO-CHINE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of DECO-CHINE is estimated at 4 436 971 € (range 892 032€ - 7 933 585€). 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 2024
145 transactions
892k€ 4436k€ 7933k€
4 436 971 € Range: 892 032€ - 7 933 585€
NAF 5 all-time

Valuation method used

Net Income Multiple
1 336 061 € × 3.3x = 4 436 972 €
Range: 892 033€ - 7 933 586€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare DECO-CHINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Loire-Atlantique

Largest companies by revenue in the department Loire-Atlantique:

Voir le classement complet du département Loire-Atlantique

Frequently asked questions about DECO-CHINE

What is the revenue of DECO-CHINE ?

The revenue of DECO-CHINE in 2023 is 29.4 M€.

Is DECO-CHINE profitable?

Yes, DECO-CHINE generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of DECO-CHINE ?

The headquarters of DECO-CHINE is located in SAINT-PHILBERT-DE-GRAND-LIEU (44310), in the department Loire-Atlantique.

Where to find the tax return of DECO-CHINE ?

The tax return of DECO-CHINE 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 DECO-CHINE operate?

DECO-CHINE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.