DENIS-SOMAIN : revenue, balance sheet and financial ratios

DENIS-SOMAIN is a French company founded 22 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LE CHAMBON-FEUGEROLLES (42500), this company of category PME shows in 2025 a revenue of 11.0 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 - DENIS-SOMAIN (SIREN 449295708)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 10 984 806 € 10 995 202 € 10 667 592 € 7 629 086 € 8 304 689 € 7 706 267 € 7 179 023 € 8 453 441 € 9 143 507 €
Net income -126 214 € 51 616 € 536 889 € 56 072 € 145 532 € -26 556 € -463 258 € 418 994 € 413 950 €
EBITDA 81 440 € 60 779 € 602 990 € 210 061 € 356 075 € 29 819 € -417 847 € 709 197 € 1 187 035 €
Net margin -1.1% 0.5% 5.0% 0.7% 1.8% -0.3% -6.5% 5.0% 4.5%

Revenue and income statement

In 2025, DENIS-SOMAIN achieves revenue of 11.0 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Slight decline of -0% vs 2024. After deducting consumption (3.8 M€), gross margin stands at 7.2 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 81 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -126 k€ (-1.1% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 984 806 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 208 978 €

EBITDA (2025) ?
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

81 440 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-152 617 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-126 214 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 13%. 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 40%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.531%

Financial autonomy (2025) ?
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

39.795%

Cash flow / Revenue (2025) ?
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

-4.291%

Repayment capacity (2025) ?
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

-0.788

Asset age ratio (2025) ?
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

9.4%

Solvency indicators evolution
DENIS-SOMAIN

Sector positioning

Debt ratio
12.53 2025
2023
2024
2025
Q1: 5.64
Med: 18.98
Q3: 52.16
Good -12 pts over 3 years

In 2025, the debt ratio of DENIS-SOMAIN (12.53) 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
39.8% 2025
2023
2024
2025
Q1: 35.24%
Med: 50.44%
Q3: 64.86%
Average -6 pts over 3 years

In 2025, the financial autonomy of DENIS-SOMAIN (39.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.79 years 2025
2023
2024
2025
Q1: 0.01 years
Med: 0.83 years
Q3: 2.08 years
Excellent -34 pts over 3 years

In 2025, the repayment capacity of DENIS-SOMAIN (-0.79) 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 282.88. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

282.875

Interest coverage (2025) ?
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

5.77

Liquidity indicators evolution
DENIS-SOMAIN

Sector positioning

Liquidity ratio
282.88 2025
2023
2024
2025
Q1: 181.0
Med: 238.58
Q3: 334.08
Good -13 pts over 3 years

In 2025, the liquidity ratio of DENIS-SOMAIN (282.88) 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.

Interest coverage
5.77x 2025
2023
2024
2025
Q1: 0.28x
Med: 2.4x
Q3: 7.56x
Good +20 pts over 3 years

In 2025, the interest coverage of DENIS-SOMAIN (5.8x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 3.5 M€ to permanently finance.

Operating WCR (2025) ?
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

3 505 471 €

Customer credit (2025) ?
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

84 j

Supplier credit (2025) ?
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

75 j

Inventory turnover (2025) ?
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

74 j

WCR in days of revenue (2025) ?
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

115 j

WCR and payment terms evolution
DENIS-SOMAIN

Positioning of DENIS-SOMAIN in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of DENIS-SOMAIN is estimated at 583 048 € (range 313 637€ - 795 085€). With an EBITDA of 81 440€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
56 tx
313k€ 583k€ 795k€
583 048 € Range: 313 637€ - 795 085€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
81 440 € × 1.0x
Estimation 84 442 €
54 218€ - 194 910€
Revenue Multiple 30%
10 984 806 € × 0.13x
Estimation 1 414 060 €
746 002€ - 1 795 378€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare DENIS-SOMAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about DENIS-SOMAIN

What is the revenue of DENIS-SOMAIN ?

The revenue of DENIS-SOMAIN in 2025 is 11.0 M€.

Is DENIS-SOMAIN profitable?

DENIS-SOMAIN recorded a net loss in 2025.

Where is the headquarters of DENIS-SOMAIN ?

The headquarters of DENIS-SOMAIN is located in LE CHAMBON-FEUGEROLLES (42500), in the department Loire.

Where to find the tax return of DENIS-SOMAIN ?

The tax return of DENIS-SOMAIN 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 DENIS-SOMAIN operate?

DENIS-SOMAIN operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.