SIREN : 813343852
DELSIM is a French company founded 10 years ago, specialized in the sector Débits de boissons. Based in CAVAILLON (84300), this company of category PME shows in 2024 a revenue of 110 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 | 2022 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|
| Revenue | 109 968 € | 105 521 € | 62 717 € | 88 750 € | 93 174 € |
| Net income | 6 056 € | -8 305 € | 12 425 € | 15 590 € | 635 € |
| EBITDA | 8 594 € | -8 015 € | 14 558 € | 13 068 € | -3 537 € |
| Net margin | 5.5% | -7.9% | 19.8% | 17.6% | 0.7% |
In 2024, DELSIM achieves revenue of 110 k€. Revenue is growing positively over 5 years (CAGR: +2.4%). Vs 2022: +4%. After deducting consumption (37 k€), gross margin stands at 73 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 9 k€, representing 7.8% of revenue. Positive scissor effect: EBITDA margin improves by +15.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
109 968 €
73 076 €
8 594 €
6 104 €
6 056 €
7.8%
The debt ratio (= Financial debt / Equity x 100) stands at 82%. Debt level is high: negotiating margin with banks is reduced. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
82.056%
46.259%
7.67%
1.188
43.0%
In 2024, the debt ratio of DELSIM (82.06) 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 DELSIM (46.3%) 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 DELSIM (1.19) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 158.33. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
158.333
0.559
In 2024, the liquidity ratio of DELSIM (158.33) 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 DELSIM (0.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 3 k€ to permanently finance. Over 2017-2024, WCR increased by +27%, requiring additional financing.
3 393 €
1 j
8 j
4 j
11 j
Based on 156 transactions of similar company sales in 2024, the value of DELSIM is estimated at 68 274 € (range 44 938€ - 104 633€). With an EBITDA of 8 594€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 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 DELSIM with other companies in the same sector:
The revenue of DELSIM in 2024 is 110 k€.
Yes, DELSIM generated a net profit of 6 k€ in 2024.
The headquarters of DELSIM is located in CAVAILLON (84300), in the department Vaucluse.
The tax return of DELSIM 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).
DELSIM operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.