DELICES LOCALES : revenue, balance sheet and financial ratios

DELICES LOCALES is a French company founded 28 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in FORT-DE-FRANCE (97200), this company of category PME shows in 2024 a revenue of 1.9 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 - DELICES LOCALES (SIREN 415087204)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 882 938 € 2 119 634 € 1 842 436 € 1 634 717 € 1 739 915 € 1 740 881 € 1 547 169 € 1 504 425 €
Net income -65 127 € -62 366 € -6 286 € -18 723 € -68 687 € 83 665 € 179 782 € 58 377 €
EBITDA -16 749 € 22 333 € 101 240 € -100 728 € 26 937 € 105 735 € 263 718 € 147 165 €
Net margin -3.5% -2.9% -0.3% -1.1% -3.9% 4.8% 11.6% 3.9%

Revenue and income statement

In 2024, DELICES LOCALES achieves revenue of 1.9 M€. Revenue is growing positively over 8 years (CAGR: +2.8%). Significant drop of -11% vs 2023. After deducting consumption (880 k€), gross margin stands at 1.0 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -65 k€ (-3.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 882 938 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 002 577 €

EBITDA (2024) ?
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

-16 749 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-56 368 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-65 127 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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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 17%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.359%

Financial autonomy (2024) ?
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

45.547%

Cash flow / Revenue (2024) ?
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

-1.383%

Repayment capacity (2024) ?
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

-5.26

Asset age ratio (2024) ?
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

19.2%

Solvency indicators evolution
DELICES LOCALES

Sector positioning

Debt ratio
17.36 2024
2021
2023
2024
Q1: 6.77
Med: 28.58
Q3: 103.58
Good -18 pts over 3 years

In 2024, the debt ratio of DELICES LOCALES (17.36) 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
45.55% 2024
2021
2023
2024
Q1: 16.68%
Med: 41.95%
Q3: 62.53%
Good -21 pts over 3 years

In 2024, the financial autonomy of DELICES LOCALES (45.5%) 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
-5.26 years 2024
2021
2023
2024
Q1: -0.34 years
Med: 0.48 years
Q3: 2.3 years
Excellent -58 pts over 3 years

In 2024, the repayment capacity of DELICES LOCALES (-5.26) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 171.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

171.71

Interest coverage (2024) ?
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

-25.607

Liquidity indicators evolution
DELICES LOCALES

Sector positioning

Liquidity ratio
171.71 2024
2021
2023
2024
Q1: 118.24
Med: 202.71
Q3: 324.61
Average -37 pts over 3 years

In 2024, the liquidity ratio of DELICES LOCALES (171.71) 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
-25.61x 2024
2021
2023
2024
Q1: -1.06x
Med: 0.68x
Q3: 6.85x
Watch -51 pts over 3 years

In 2024, the interest coverage of DELICES LOCALES (-25.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 142 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 230 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +70%, requiring additional financing.

Operating WCR (2024) ?
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

1 201 032 €

Customer credit (2024) ?
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

142 j

Supplier credit (2024) ?
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

158 j

Inventory turnover (2024) ?
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

21 j

WCR in days of revenue (2024) ?
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

230 j

WCR and payment terms evolution
DELICES LOCALES

Positioning of DELICES LOCALES in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Valuation estimate

Based on 242 transactions of similar company sales in 2024, the value of DELICES LOCALES is estimated at 1 054 837 € (range 652 332€ - 1 396 527€). The price/revenue ratio is 0.56x (in line with sector norms). 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
242 transactions
652k€ 1054k€ 1396k€
1 054 837 € Range: 652 332€ - 1 396 527€
Section année 2024 Aggregated at NAF section level

Valuation method used

Revenue Multiple
1 882 938 € × 0.56x = 1 054 837 €
Range: 652 332€ - 1 396 527€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 242 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 (Transformation et conservation de poisson, de crustacés et de mollusques)

Compare DELICES LOCALES with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about DELICES LOCALES

What is the revenue of DELICES LOCALES ?

The revenue of DELICES LOCALES in 2024 is 1.9 M€.

Is DELICES LOCALES profitable?

DELICES LOCALES recorded a net loss in 2024.

Where is the headquarters of DELICES LOCALES ?

The headquarters of DELICES LOCALES is located in FORT-DE-FRANCE (97200), in the department Martinique.

Where to find the tax return of DELICES LOCALES ?

The tax return of DELICES LOCALES 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 DELICES LOCALES operate?

DELICES LOCALES operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.