SIREN : 353748668
DELNA is a French company founded 36 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BRISSAC LOIRE AUBANCE (49250), this company of category PME shows in 2024 a revenue of 848 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 848 135 € | 1 026 243 € | 1 194 848 € | 784 937 € | 806 262 € | 769 609 € | 647 955 € | 517 475 € |
| Net income | 6 253 € | 10 907 € | 2 891 € | 12 441 € | 10 436 € | 19 103 € | -1 853 € | 9 270 € |
| EBITDA | 7 782 € | 3 594 € | 8 120 € | 14 091 € | 11 703 € | 31 198 € | -9 736 € | 10 082 € |
| Net margin | 0.7% | 1.1% | 0.2% | 1.6% | 1.3% | 2.5% | -0.3% | 1.8% |
In 2024, DELNA achieves revenue of 848 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Significant drop of -17% vs 2023. After deducting consumption (646 k€), gross margin stands at 202 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
848 135 €
201 867 €
7 782 €
14 368 €
6 253 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.
111.997%
28.697%
-0.039%
-410.634
6.6%
In 2024, the debt ratio of DELNA (112.00) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of DELNA (28.7%) 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.
In 2024, the repayment capacity of DELNA (-410.63) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 240.19. 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 97.0x. Operating income very largely covers interest expenses: high safety margin.
240.185
96.967
In 2024, the liquidity ratio of DELNA (240.19) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of DELNA (97.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 111 days of revenue, i.e. 262 k€ to permanently finance.
262 159 €
0 j
54 j
79 j
111 j
Based on 148 transactions of similar company sales in 2024, the value of DELNA is estimated at 50 352 € (range 22 735€ - 91 721€). With an EBITDA of 7 782€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.
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This estimate is based on the analysis of 148 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DELNA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of DELNA in 2024 is 848 k€.
Yes, DELNA generated a net profit of 6 k€ in 2024.
The headquarters of DELNA is located in BRISSAC LOIRE AUBANCE (49250), in the department Maine-et-Loire.
The tax return of DELNA 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).
DELNA operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.