DESCOURS ET CABAUD ATLANTIQUE : revenue, balance sheet and financial ratios

DESCOURS ET CABAUD ATLANTIQUE is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in SAINT-FONS (69190), this company of category GE shows in 2024 a revenue of 48.6 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 - DESCOURS ET CABAUD ATLANTIQUE (SIREN 434008306)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 48 590 951 € 59 325 846 € 69 865 254 € 53 499 291 € 31 721 562 € 49 986 756 € 55 560 037 € 54 724 189 € 47 585 286 €
Net income 950 168 € 987 349 € -523 963 € -5 368 768 € -102 701 € -41 353 € -738 056 € 1 131 € 720 706 €
EBITDA 769 067 € 347 420 € 142 627 € -44 568 € 52 901 € 262 026 € -163 945 € 429 737 € -24 160 €
Net margin 2.0% 1.7% -0.7% -10.0% -0.3% -0.1% -1.3% 0.0% 1.5%

Revenue and income statement

In 2024, DESCOURS ET CABAUD ATLANTIQUE achieves revenue of 48.6 M€. Revenue is growing positively over 9 years (CAGR: +0.3%). Significant drop of -18% vs 2023. After deducting consumption (41.0 M€), gross margin stands at 7.6 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 769 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 950 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

48 590 951 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 597 663 €

EBITDA (2024) ?
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

769 067 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

702 768 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

950 168 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 175%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

174.552%

Financial autonomy (2024) ?
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

26.358%

Cash flow / Revenue (2024) ?
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

0.967%

Repayment capacity (2024) ?
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

15.531

Asset age ratio (2024) ?
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

19.5%

Solvency indicators evolution
DESCOURS ET CABAUD ATLANTIQUE

Sector positioning

Debt ratio
174.55 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Watch

In 2024, the debt ratio of DESCOURS ET CABAUD ATLANT... (174.55) 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
26.36% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Average

In 2024, the financial autonomy of DESCOURS ET CABAUD ATLANT... (26.4%) 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
15.53 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Watch

In 2024, the repayment capacity of DESCOURS ET CABAUD ATLANT... (15.53) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 343.49. 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 42.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

343.491

Interest coverage (2024) ?
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

42.507

Liquidity indicators evolution
DESCOURS ET CABAUD ATLANTIQUE

Sector positioning

Liquidity ratio
343.49 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Good +28 pts over 3 years

In 2024, the liquidity ratio of DESCOURS ET CABAUD ATLANT... (343.49) 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
42.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Excellent

In 2024, the interest coverage of DESCOURS ET CABAUD ATLANT... (42.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 62 days of revenue, i.e. 8.3 M€ to permanently finance. Notable WCR improvement over the period (-36%), freeing up cash.

Operating WCR (2024) ?
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

8 344 038 €

Customer credit (2024) ?
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

44 j

Supplier credit (2024) ?
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

28 j

Inventory turnover (2024) ?
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

58 j

WCR in days of revenue (2024) ?
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

62 j

WCR and payment terms evolution
DESCOURS ET CABAUD ATLANTIQUE

Positioning of DESCOURS ET CABAUD ATLANTIQUE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 2 047 174€ to 5 336 338€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2047k€ 4000k€ 5336k€
4 000 919 € Range: 2 047 174€ - 5 336 338€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare DESCOURS ET CABAUD ATLANTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about DESCOURS ET CABAUD ATLANTIQUE

What is the revenue of DESCOURS ET CABAUD ATLANTIQUE ?

The revenue of DESCOURS ET CABAUD ATLANTIQUE in 2024 is 48.6 M€.

Is DESCOURS ET CABAUD ATLANTIQUE profitable?

Yes, DESCOURS ET CABAUD ATLANTIQUE generated a net profit of 950 k€ in 2024.

Where is the headquarters of DESCOURS ET CABAUD ATLANTIQUE ?

The headquarters of DESCOURS ET CABAUD ATLANTIQUE is located in SAINT-FONS (69190), in the department Rhone.

Where to find the tax return of DESCOURS ET CABAUD ATLANTIQUE ?

The tax return of DESCOURS ET CABAUD ATLANTIQUE 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 DESCOURS ET CABAUD ATLANTIQUE operate?

DESCOURS ET CABAUD ATLANTIQUE operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.