SIREN : 344622295
DENIR is a French company founded 38 years ago, specialized in the sector Hypermarchés. Based in LORIOL-SUR-DROME (26270), this company of category ETI shows in 2024 a revenue of 52.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 52 126 236 € | 51 575 069 € | 46 725 548 € | 44 968 660 € | 43 062 572 € | 43 592 305 € | 41 610 308 € |
| Net income | 945 689 € | 596 175 € | 499 385 € | 850 270 € | 967 534 € | 1 536 577 € | 1 272 512 € |
| EBITDA | 1 599 359 € | 1 186 225 € | 690 992 € | 1 280 825 € | 1 479 164 € | 1 525 854 € | 1 222 305 € |
| Net margin | 1.8% | 1.2% | 1.1% | 1.9% | 2.2% | 3.5% | 3.1% |
In 2024, DENIR achieves revenue of 52.1 M€. Revenue is growing positively over 7 years (CAGR: +3.3%). Vs 2023: +1%. After deducting consumption (42.3 M€), gross margin stands at 9.8 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 946 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
52 126 236 €
9 824 625 €
1 599 359 €
1 029 010 €
945 689 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
39.26%
54.225%
2.812%
1.774
40.9%
In 2024, the debt ratio of DENIR (39.26) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of DENIR (54.2%) 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.
In 2024, the repayment capacity of DENIR (1.77) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 231.84. 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 2.2x. Financial charges are adequately covered by operations.
231.837
2.227
In 2024, the liquidity ratio of DENIR (231.84) 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.
In 2024, the interest coverage of DENIR (2.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 7.0 M€ to permanently finance. Over 2017-2024, WCR increased by +87%, requiring additional financing.
7 033 393 €
2 j
15 j
19 j
49 j
Based on 551 transactions of similar company sales in 2024, the value of DENIR is estimated at 8 478 098 € (range 3 769 580€ - 17 144 646€). With an EBITDA of 1 599 359€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 DENIR with other companies in the same sector:
The revenue of DENIR in 2024 is 52.1 M€.
Yes, DENIR generated a net profit of 946 k€ in 2024.
The headquarters of DENIR is located in LORIOL-SUR-DROME (26270), in the department Drome.
The tax return of DENIR 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).
DENIR operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.