DELATTRE INDUSTRIE DEVELOPPEMENT : revenue, balance sheet and financial ratios

DELATTRE INDUSTRIE DEVELOPPEMENT is a French company founded 30 years ago, specialized in the sector Ingénierie, études techniques. Based in NICE (06200), this company of category PME shows in 2023 a revenue of 429 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 - DELATTRE INDUSTRIE DEVELOPPEMENT (SIREN 401799952)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 428 593 € 451 400 € 496 696 € 527 450 € 820 990 € 532 232 € 600 525 € 362 418 €
Net income 8 815 € 4 154 € 10 208 € -65 510 € 60 916 € -68 581 € 30 177 € 14 156 €
EBITDA 9 753 € 4 170 € 11 669 € -63 732 € 61 392 € -73 877 € 48 282 € 31 722 €
Net margin 2.1% 0.9% 2.1% -12.4% 7.4% -12.9% 5.0% 3.9%

Revenue and income statement

In 2023, DELATTRE INDUSTRIE DEVELOPPEMENT achieves revenue of 429 k€. Revenue is growing positively over 8 years (CAGR: +2.4%). Slight decline of -5% vs 2022. After deducting consumption (144 k€), gross margin stands at 284 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.1% 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

428 593 €

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

284 445 €

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

9 753 €

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

8 978 €

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

8 815 €

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

2.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

30.516%

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

73.367%

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

2.159%

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

9.841

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

9.2%

Solvency indicators evolution
DELATTRE INDUSTRIE DEVELOPPEMENT

Sector positioning

Debt ratio
30.52 2023
2021
2022
2023
Q1: 0.0
Med: 9.47
Q3: 51.26
Average

In 2023, the debt ratio of DELATTRE INDUSTRIE DEVELO... (30.52) 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
73.37% 2023
2021
2022
2023
Q1: 11.14%
Med: 37.18%
Q3: 60.83%
Excellent

In 2023, the financial autonomy of DELATTRE INDUSTRIE DEVELO... (73.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
9.84 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Average

In 2023, the repayment capacity of DELATTRE INDUSTRIE DEVELO... (9.84) 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 2591.63. 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 1.7x. 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

2591.632

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

1.692

Liquidity indicators evolution
DELATTRE INDUSTRIE DEVELOPPEMENT

Sector positioning

Liquidity ratio
2591.63 2023
2021
2022
2023
Q1: 150.51
Med: 232.42
Q3: 397.46
Excellent

In 2023, the liquidity ratio of DELATTRE INDUSTRIE DEVELO... (2591.63) 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
1.69x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.85x
Good

In 2023, the interest coverage of DELATTRE INDUSTRIE DEVELO... (1.7x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 34 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 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 183 days of revenue, i.e. 218 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.

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

217 781 €

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

35 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

1 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

108 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

183 j

WCR and payment terms evolution
DELATTRE INDUSTRIE DEVELOPPEMENT

Positioning of DELATTRE INDUSTRIE DEVELOPPEMENT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 27 246€ to 81 545€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
27k€ 49k€ 81k€
49 424 € Range: 27 246€ - 81 545€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Ingénierie, études techniques)

Compare DELATTRE INDUSTRIE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about DELATTRE INDUSTRIE DEVELOPPEMENT

What is the revenue of DELATTRE INDUSTRIE DEVELOPPEMENT ?

The revenue of DELATTRE INDUSTRIE DEVELOPPEMENT in 2023 is 429 k€.

Is DELATTRE INDUSTRIE DEVELOPPEMENT profitable?

Yes, DELATTRE INDUSTRIE DEVELOPPEMENT generated a net profit of 9 k€ in 2023.

Where is the headquarters of DELATTRE INDUSTRIE DEVELOPPEMENT ?

The headquarters of DELATTRE INDUSTRIE DEVELOPPEMENT is located in NICE (06200), in the department Alpes-Maritimes.

Where to find the tax return of DELATTRE INDUSTRIE DEVELOPPEMENT ?

The tax return of DELATTRE INDUSTRIE DEVELOPPEMENT 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 DELATTRE INDUSTRIE DEVELOPPEMENT operate?

DELATTRE INDUSTRIE DEVELOPPEMENT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.