DISCOB : revenue, balance sheet and financial ratios

DISCOB is a French company founded 29 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in BRAM (11150), this company of category PME shows in 2022 a revenue of 3.1 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 - DISCOB (SIREN 408123057)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 121 783 € 2 950 541 € N/C 3 096 191 € N/C 3 131 053 € 3 220 169 €
Net income 76 195 € 18 351 € 70 744 € 103 556 € 86 552 € 159 255 € 163 303 € 169 525 € 255 738 €
EBITDA N/C N/C 86 309 € 87 006 € N/C 217 261 € N/C 227 596 € 360 382 €
Net margin N/C N/C 2.3% 3.5% N/C 5.1% N/C 5.4% 7.9%

Revenue and income statement

In 2024, DISCOB generates positive net income of 76 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 256 k€ -> 76 k€.

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

76 195 €

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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

54.069%

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

53.011%

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

38.6%

Solvency indicators evolution
DISCOB

Sector positioning

Debt ratio
54.07 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average

In 2024, the debt ratio of DISCOB (54.07) 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
53.01% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good

In 2024, the financial autonomy of DISCOB (53.0%) 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
15.28 years 2022
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 4.27 years
Watch

In 2022, the repayment capacity of DISCOB (15.28) 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 460.83. 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

460.832

Liquidity indicators evolution
DISCOB

Sector positioning

Liquidity ratio
460.83 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Excellent

In 2024, the liquidity ratio of DISCOB (460.83) 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
8.28x 2022
2022
Q1: 0.0x
Med: 0.62x
Q3: 4.43x
Excellent

In 2022, the interest coverage of DISCOB (8.3x) 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.

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

0 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
DISCOB

Positioning of DISCOB in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 64 589€ to 392 349€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
64k€ 155k€ 392k€
155 167 € Range: 64 589€ - 392 349€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare DISCOB with other companies in the same sector:

Frequently asked questions about DISCOB

What is the revenue of DISCOB ?

The revenue of DISCOB in 2022 is 3.1 M€.

Is DISCOB profitable?

Yes, DISCOB generated a net profit of 76 k€ in 2024.

Where is the headquarters of DISCOB ?

The headquarters of DISCOB is located in BRAM (11150), in the department Aude.

Where to find the tax return of DISCOB ?

The tax return of DISCOB 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 DISCOB operate?

DISCOB operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.