SIREN : 438685380
DILEVA is a French company founded 24 years ago, specialized in the sector Supermarchés. Based in LALEVADE-D'ARDECHE (07380), this company of category PME shows in 2024 a revenue of 26.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 26 688 165 € | 27 628 140 € | 25 007 694 € | 23 160 923 € | 20 865 280 € | 20 726 937 € | 19 108 119 € | 19 105 254 € |
| Net income | 645 372 € | 510 913 € | 660 451 € | 740 646 € | 477 300 € | 240 144 € | 412 898 € | 410 324 € |
| EBITDA | 980 117 € | 722 039 € | 784 029 € | 945 398 € | 677 402 € | 262 234 € | 529 625 € | 574 357 € |
| Net margin | 2.4% | 1.8% | 2.6% | 3.2% | 2.3% | 1.2% | 2.2% | 2.1% |
In 2024, DILEVA achieves revenue of 26.7 M€. Revenue is growing positively over 8 years (CAGR: +4.3%). Slight decline of -3% vs 2023. After deducting consumption (22.1 M€), gross margin stands at 4.6 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 980 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 645 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
26 688 165 €
4 622 028 €
980 117 €
688 747 €
645 372 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
51.748%
56.947%
3.545%
1.93
36.6%
In 2024, the debt ratio of DILEVA (51.75) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of DILEVA (57.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of DILEVA (1.93) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 119.58. 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 4.6x. Financial charges are adequately covered by operations.
119.585
4.591
In 2024, the liquidity ratio of DILEVA (119.58) 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.
In 2024, the interest coverage of DILEVA (4.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 1.2 M€ to permanently finance.
1 243 935 €
1 j
10 j
17 j
17 j
Based on 551 transactions of similar company sales in 2024, the value of DILEVA is estimated at 4 909 728 € (range 2 147 569€ - 10 014 010€). With an EBITDA of 980 117€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DILEVA with other companies in the same sector:
The revenue of DILEVA in 2024 is 26.7 M€.
Yes, DILEVA generated a net profit of 645 k€ in 2024.
The headquarters of DILEVA is located in LALEVADE-D'ARDECHE (07380), in the department Ardeche.
The tax return of DILEVA 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).
DILEVA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.