DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD : revenue, balance sheet and financial ratios

DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD is a French company founded 22 years ago, specialized in the sector Fabrication d'autres produits chimiques organiques de base. Based in VAULX-EN-VELIN (69120), this company of category ETI shows in 2024 a revenue of 15.4 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 - DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD (SIREN 453231565)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 385 980 € 15 040 509 € 14 505 893 € 13 171 066 € 15 327 658 € 12 990 920 € 13 079 738 € 13 378 871 € 13 718 035 €
Net income 700 349 € 579 840 € 588 400 € 400 666 € 794 667 € 397 802 € 461 054 € 362 549 € 350 866 €
EBITDA 1 104 537 € 1 141 206 € 734 582 € 480 213 € 1 241 093 € 622 155 € 625 504 € 559 356 € 686 087 €
Net margin 4.6% 3.9% 4.1% 3.0% 5.2% 3.1% 3.5% 2.7% 2.6%

Revenue and income statement

In 2024, DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD achieves revenue of 15.4 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +2%. After deducting consumption (4.1 M€), gross margin stands at 11.3 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 700 k€, i.e. 4.6% 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

15 385 980 €

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

11 294 485 €

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

1 104 537 €

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

1 148 116 €

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

700 349 €

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

7.2%

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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 20%. 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 62%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% 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

20.053%

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

62.436%

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

4.211%

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

2.078

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

20.9%

Solvency indicators evolution
DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD

Sector positioning

Debt ratio
20.05 2024
2022
2023
2024
Q1: 0.02
Med: 15.63
Q3: 39.8
Average -7 pts over 3 years

In 2024, the debt ratio of DEVELOPPEMENT ACTIVITES C... (20.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
62.44% 2024
2022
2023
2024
Q1: 17.28%
Med: 49.25%
Q3: 67.99%
Good +13 pts over 3 years

In 2024, the financial autonomy of DEVELOPPEMENT ACTIVITES C... (62.4%) 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.

Repayment capacity
2.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.54 years
Q3: 2.08 years
Average

In 2024, the repayment capacity of DEVELOPPEMENT ACTIVITES C... (2.08) 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 212.83. 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 6.2x. 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

212.831

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

6.231

Liquidity indicators evolution
DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD

Sector positioning

Liquidity ratio
212.83 2024
2022
2023
2024
Q1: 135.13
Med: 215.57
Q3: 394.65
Average

In 2024, the liquidity ratio of DEVELOPPEMENT ACTIVITES C... (212.83) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
6.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.77x
Q3: 9.91x
Good -12 pts over 3 years

In 2024, the interest coverage of DEVELOPPEMENT ACTIVITES C... (6.2x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 3.6 M€ to permanently finance.

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

3 562 778 €

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

51 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

41 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

50 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

83 j

WCR and payment terms evolution
DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD

Positioning of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD in its sector

Comparison with sector Fabrication d'autres produits chimiques organiques de base

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD is estimated at 927 548 € (range 469 358€ - 2 542 964€). With an EBITDA of 1 104 537€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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 2024
74 tx
469k€ 927k€ 2542k€
927 548 € Range: 469 358€ - 2 542 964€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 104 537 € × 0.6x
Estimation 690 364 €
209 149€ - 1 592 001€
Revenue Multiple 30%
15 385 980 € × 0.11x
Estimation 1 690 061 €
1 102 909€ - 3 845 143€
Net Income Multiple 20%
700 349 € × 0.5x
Estimation 376 740 €
169 556€ - 2 967 106€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 d'autres produits chimiques organiques de base)

Compare DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits chimiques organiques de base

Frequently asked questions about DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD

What is the revenue of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD ?

The revenue of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD in 2024 is 15.4 M€.

Is DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD profitable?

Yes, DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD generated a net profit of 700 k€ in 2024.

Where is the headquarters of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD ?

The headquarters of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD is located in VAULX-EN-VELIN (69120), in the department Rhone.

Where to find the tax return of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD ?

The tax return of DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD 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 DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD operate?

DEVELOPPEMENT ACTIVITES CHIMIQUES DISTRIBUTION - DACD operates in the sector Fabrication d'autres produits chimiques organiques de base (NAF code 20.14Z). See the 'Sector positioning' section above to compare the company with its competitors.