DIRECT LOW COST.COM : revenue, balance sheet and financial ratios

DIRECT LOW COST.COM is a French company founded 16 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in LE PRE-SAINT-GERVAIS (93310), this company of category ETI shows in 2020 a revenue of 2.7 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 - DIRECT LOW COST.COM (SIREN 518634795)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 657 034 € 7 394 282 € 9 812 531 € 11 107 366 € 13 796 637 €
Net income 33 064 € -2 042 € 6 076 € -8 905 € 7 787 € -108 198 € 112 278 € 90 018 € 522 187 €
EBITDA -3 177 € -3 446 € -4 136 € -17 644 € 74 606 € -108 152 € 253 706 € 230 746 € 742 894 €
Net margin N/C N/C N/C N/C 0.3% -1.5% 1.1% 0.8% 3.8%

Revenue and income statement

In 2024, DIRECT LOW COST.COM generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 522 k€ -> 33 k€.

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

-3 177 €

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

-3 177 €

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

33 064 €

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 1%. 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.449%

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

97.689%

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

-0.014

Solvency indicators evolution
DIRECT LOW COST.COM

Sector positioning

Debt ratio
1.45 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Good +9 pts over 3 years

In 2024, the debt ratio of DIRECT LOW COST.COM (1.45) 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
97.69% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Excellent

In 2024, the financial autonomy of DIRECT LOW COST.COM (97.7%) 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.

Repayment capacity
-0.01 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.0 years
Q3: 0.38 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of DIRECT LOW COST.COM (-0.01) 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 9437.19. 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 1221.9x. 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

9437.189

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

1221.939

Liquidity indicators evolution
DIRECT LOW COST.COM

Sector positioning

Liquidity ratio
9437.19 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Excellent

In 2024, the liquidity ratio of DIRECT LOW COST.COM (9437.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1221.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Excellent

In 2024, the interest coverage of DIRECT LOW COST.COM (1221.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10554 days. Excellent situation: suppliers finance 10554 days of the operating cycle (retail model).

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

0 €

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

10554 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

0 j

WCR and payment terms evolution
DIRECT LOW COST.COM

Positioning of DIRECT LOW COST.COM in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of DIRECT LOW COST.COM is estimated at 124 239 € (range 40 533€ - 335 439€). 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.

Estimated enterprise value 2024
121 transactions
40k€ 124k€ 335k€
124 239 € Range: 40 533€ - 335 439€
NAF 5 all-time

Valuation method used

Net Income Multiple
33 064 € × 3.8x = 124 239 €
Range: 40 534€ - 335 440€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare DIRECT LOW COST.COM with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about DIRECT LOW COST.COM

What is the revenue of DIRECT LOW COST.COM ?

The revenue of DIRECT LOW COST.COM in 2020 is 2.7 M€.

Is DIRECT LOW COST.COM profitable?

Yes, DIRECT LOW COST.COM generated a net profit of 33 k€ in 2024.

Where is the headquarters of DIRECT LOW COST.COM ?

The headquarters of DIRECT LOW COST.COM is located in LE PRE-SAINT-GERVAIS (93310), in the department Seine-Saint-Denis.

Where to find the tax return of DIRECT LOW COST.COM ?

The tax return of DIRECT LOW COST.COM 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 DIRECT LOW COST.COM operate?

DIRECT LOW COST.COM operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.