DFM : revenue, balance sheet and financial ratios

DFM is a French company founded 23 years ago, specialized in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé. Based in CRETEIL (94000), this company of category ETI shows in 2024 a revenue of 46.5 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 - DFM (SIREN 444517296)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue 46 548 585 € 21 642 384 € 21 798 654 € 21 776 111 € 19 400 142 € 16 947 775 € 14 485 492 €
Net income -288 976 € 1 687 522 € 1 171 215 € 1 623 214 € 787 991 € 1 054 423 € 404 268 €
EBITDA 3 235 919 € 2 823 491 € 2 986 663 € 3 090 005 € 2 154 355 € 1 986 409 € 2 106 158 €
Net margin -0.6% 7.8% 5.4% 7.5% 4.1% 6.2% 2.8%

Revenue and income statement

In 2024, DFM achieves revenue of 46.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.7%. Vs 2021, growth of +115% (21.6 M€ -> 46.5 M€). After deducting consumption (17.2 M€), gross margin stands at 29.4 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (+115%), EBITDA varies by +15%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -289 k€ (-0.6% 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

46 548 585 €

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

29 362 521 €

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

3 235 919 €

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

1 808 642 €

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

-288 976 €

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

6.9%

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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 7%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% 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

7.344%

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

25.194%

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

0.154%

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

14.103

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

16.7%

Solvency indicators evolution
DFM

Sector positioning

Debt ratio
7.34 2024
2020
2021
2024
Q1: 0.0
Med: 7.77
Q3: 54.31
Good -26 pts over 3 years

In 2024, the debt ratio of DFM (7.34) 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
25.19% 2024
2020
2021
2024
Q1: 3.53%
Med: 25.89%
Q3: 54.75%
Average

In 2024, the financial autonomy of DFM (25.2%) 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
14.1 years 2024
2020
2021
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.38 years
Watch

In 2024, the repayment capacity of DFM (14.10) 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 53.78. 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 70.6x. 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

53.784

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

70.61

Liquidity indicators evolution
DFM

Sector positioning

Liquidity ratio
53.78 2024
2020
2021
2024
Q1: 119.9
Med: 193.16
Q3: 333.62
Watch -55 pts over 3 years

In 2024, the liquidity ratio of DFM (53.78) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
70.61x 2024
2020
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.49x
Excellent +10 pts over 3 years

In 2024, the interest coverage of DFM (70.6x) 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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-105 days): operations structurally generate cash. Notable WCR improvement over the period (-557%), 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

-13 592 187 €

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

86 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

88 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

23 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

-105 j

WCR and payment terms evolution
DFM

Positioning of DFM in its sector

Comparison with sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 4 377 318€ to 13 776 526€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4377k€ 7168k€ 13776k€
7 168 949 € Range: 4 377 318€ - 13 776 526€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé)

Compare DFM with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Frequently asked questions about DFM

What is the revenue of DFM ?

The revenue of DFM in 2024 is 46.5 M€.

Is DFM profitable?

DFM recorded a net loss in 2024.

Where is the headquarters of DFM ?

The headquarters of DFM is located in CRETEIL (94000), in the department Val-de-Marne.

Where to find the tax return of DFM ?

The tax return of DFM 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 DFM operate?

DFM operates in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé (NAF code 47.41Z). See the 'Sector positioning' section above to compare the company with its competitors.