D.E.M : revenue, balance sheet and financial ratios

D.E.M is a French company founded 10 years ago, specialized in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin. Based in MARSEILLE (13014), this company of category PME shows in 2022 a revenue of 142 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 - D.E.M (SIREN 820982858)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 142 458 € 163 492 € 119 933 € 135 036 € 88 736 € 97 258 €
Net income 1 521 € 1 864 € -1 962 € 7 770 € 422 € 1 485 €
EBITDA 14 669 € 15 304 € 12 680 € 19 256 € 6 862 € 6 539 €
Net margin 1.1% 1.1% -1.6% 5.8% 0.5% 1.5%

Revenue and income statement

In 2022, D.E.M achieves revenue of 142 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Significant drop of -13% vs 2021. After deducting consumption (55 k€), gross margin stands at 87 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 10.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

142 458 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 973 €

EBITDA (2022) ?
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

14 669 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 158 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 521 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.3%

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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 577%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

576.87%

Financial autonomy (2022) ?
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

71.067%

Cash flow / Revenue (2022) ?
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

9.85%

Repayment capacity (2022) ?
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

1.475

Asset age ratio (2022) ?
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

23.9%

Solvency indicators evolution
D.E.M

Sector positioning

Debt ratio
576.87 2022
2020
2021
2022
Q1: 0.0
Med: 16.58
Q3: 84.44
Watch

In 2022, the debt ratio of D.E.M (576.87) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
71.07% 2022
2020
2021
2022
Q1: 4.76%
Med: 27.01%
Q3: 52.79%
Excellent

In 2022, the financial autonomy of D.E.M (71.1%) 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
1.48 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.66 years
Average

In 2022, the repayment capacity of D.E.M (1.48) 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 84.35. 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 2.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

84.354

Interest coverage (2022) ?
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

2.011

Liquidity indicators evolution
D.E.M

Sector positioning

Liquidity ratio
84.35 2022
2020
2021
2022
Q1: 138.45
Med: 199.55
Q3: 304.28
Watch

In 2022, the liquidity ratio of D.E.M (84.35) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.01x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Good

In 2022, the interest coverage of D.E.M (2.0x) 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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 74 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-48 days): operations structurally generate cash. Over 2017-2022, WCR increased by +51%, requiring additional financing.

Operating WCR (2022) ?
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

-19 105 €

Customer credit (2022) ?
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

86 j

Supplier credit (2022) ?
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

12 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

-48 j

WCR and payment terms evolution
D.E.M

Positioning of D.E.M in its sector

Comparison with sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Valuation estimate

Based on 100 transactions of similar company sales (all years), the value of D.E.M is estimated at 64 955 € (range 34 577€ - 101 380€). With an EBITDA of 14 669€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (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 2022
100 transactions
34k€ 64k€ 101k€
64 955 € Range: 34 577€ - 101 380€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
14 669 € × 5.6x
Estimation 82 050 €
39 239€ - 126 086€
Revenue Multiple 30%
142 458 € × 0.53x
Estimation 75 757 €
47 919€ - 120 559€
Net Income Multiple 20%
1 521 € × 4.0x
Estimation 6 015 €
2 916€ - 10 851€
How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin)

Compare D.E.M with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Frequently asked questions about D.E.M

What is the revenue of D.E.M ?

The revenue of D.E.M in 2022 is 142 k€.

Is D.E.M profitable?

Yes, D.E.M generated a net profit of 2 k€ in 2022.

Where is the headquarters of D.E.M ?

The headquarters of D.E.M is located in MARSEILLE (13014), in the department Bouches-du-Rhone.

Where to find the tax return of D.E.M ?

The tax return of D.E.M 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 D.E.M operate?

D.E.M operates in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin (NAF code 95.22Z). See the 'Sector positioning' section above to compare the company with its competitors.