Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

DEVERNOIS SUISSE : revenue, balance sheet and financial ratios

DEVERNOIS SUISSE is a French company founded 37 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LE COTEAU (42120), this company of category PME shows in 2024 a revenue of 1.9 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 - DEVERNOIS SUISSE (SIREN 350187027)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 855 169 € N/C N/C N/C N/C N/C N/C N/C N/C
Net income -252 701 € -206 485 € -319 769 € -150 216 € -384 526 € -237 558 € -400 501 € -314 044 € -442 805 €
EBITDA -253 109 € N/C N/C N/C N/C N/C N/C N/C N/C
Net margin -13.6% N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, DEVERNOIS SUISSE achieves revenue of 1.9 M€. After deducting consumption (835 k€), gross margin stands at 1.0 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -253 k€, representing -13.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -253 k€ (-13.6% of revenue), which will impact equity.

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

1 855 169 €

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

1 020 498 €

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

-253 109 €

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

-267 613 €

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

-252 701 €

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

-13.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -85%. 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 -165%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-84.637%

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

-164.724%

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

-13.42%

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

-5.717

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

1.1%

Solvency indicators evolution
DEVERNOIS SUISSE

Sector positioning

Debt ratio
-84.64 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Excellent

In 2024, the debt ratio of DEVERNOIS SUISSE (-84.64) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-164.72% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Watch

In 2024, the financial autonomy of DEVERNOIS SUISSE (-164.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-5.72 years 2024
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent

In 2024, the repayment capacity of DEVERNOIS SUISSE (-5.72) 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 121.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

121.594

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

-30.475

Liquidity indicators evolution
DEVERNOIS SUISSE

Sector positioning

Liquidity ratio
121.59 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average -16 pts over 3 years

In 2024, the liquidity ratio of DEVERNOIS SUISSE (121.59) 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
-30.48x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Watch

In 2024, the interest coverage of DEVERNOIS SUISSE (-30.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 141 days. Excellent situation: suppliers finance 141 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 123 days of revenue, i.e. 636 k€ 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

635 711 €

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

0 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

141 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

85 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

123 j

WCR and payment terms evolution
DEVERNOIS SUISSE

Positioning of DEVERNOIS SUISSE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of DEVERNOIS SUISSE is estimated at 350 859 € (range 240 817€ - 684 050€). The price/revenue ratio is 0.19x (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
68 tx
240k€ 350k€ 684k€
350 859 € Range: 240 817€ - 684 050€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 855 169 € × 0.19x = 350 860 €
Range: 240 818€ - 684 050€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare DEVERNOIS SUISSE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about DEVERNOIS SUISSE

What is the revenue of DEVERNOIS SUISSE ?

The revenue of DEVERNOIS SUISSE in 2024 is 1.9 M€.

Is DEVERNOIS SUISSE profitable?

DEVERNOIS SUISSE recorded a net loss in 2024.

Where is the headquarters of DEVERNOIS SUISSE ?

The headquarters of DEVERNOIS SUISSE is located in LE COTEAU (42120), in the department Loire.

Where to find the tax return of DEVERNOIS SUISSE ?

The tax return of DEVERNOIS SUISSE 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 DEVERNOIS SUISSE operate?

DEVERNOIS SUISSE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.