DJAOU ET CIE : revenue, balance sheet and financial ratios

DJAOU ET CIE is a French company founded 33 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LA GARDE (83130), this company of category PME shows in 2022 a revenue of 105 k€. 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

Financial history - DJAOU ET CIE (SIREN 391492154)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 104 848 € 2 434 063 € 3 127 883 € 3 160 963 € 3 002 014 € 2 852 128 € 2 846 104 € 2 911 455 €
Net income 41 453 € 152 939 € 146 136 € 135 285 € 82 105 € 77 945 € 54 056 € 57 942 €
EBITDA -11 610 € 226 773 € 232 929 € 183 092 € 144 984 € 109 722 € 100 759 € 81 081 €
Net margin 39.5% 6.3% 4.7% 4.3% 2.7% 2.7% 1.9% 2.0%

Revenue and income statement

In 2022, DJAOU ET CIE achieves revenue of 105 k€. Revenue is declining over the period 2015-2022 (CAGR: -37.8%). Significant drop of -96% vs 2021. After deducting consumption (0 €), gross margin stands at 105 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -11.1% of revenue. Warning negative scissor effect: despite revenue change (-96%), EBITDA varies by -105%, reducing margin by 20.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 39.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

104 848 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

104 848 €

EBITDA (2022) ?
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

-11 610 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

50 342 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

41 453 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.1%

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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 6%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.998%

Financial autonomy (2022) ?
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

91.835%

Cash flow / Revenue (2022) ?
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

-20.015%

Repayment capacity (2022) ?
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

-2.154

Asset age ratio (2022) ?
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

34.9%

Solvency indicators evolution
DJAOU ET CIE

Sector positioning

Debt ratio
6.0 2022
2020
2021
2022
Q1: 1.9
Med: 28.55
Q3: 110.54
Good -14 pts over 3 years

In 2022, the debt ratio of DJAOU ET CIE (6.00) 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
91.83% 2022
2020
2021
2022
Q1: 12.41%
Med: 36.54%
Q3: 58.78%
Excellent +12 pts over 3 years

In 2022, the financial autonomy of DJAOU ET CIE (91.8%) 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
-2.15 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Excellent -34 pts over 3 years

In 2022, the repayment capacity of DJAOU ET CIE (-2.15) 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 2539.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

2539.763

Interest coverage (2022) ?
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

-11.223

Liquidity indicators evolution
DJAOU ET CIE

Sector positioning

Liquidity ratio
2539.76 2022
2020
2021
2022
Q1: 83.97
Med: 138.87
Q3: 229.64
Excellent +14 pts over 3 years

In 2022, the liquidity ratio of DJAOU ET CIE (2539.76) 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
-11.22x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Watch -30 pts over 3 years

In 2022, the interest coverage of DJAOU ET CIE (-11.2x) 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: 636 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 599 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1082 days of revenue, i.e. 315 k€ to permanently finance. Over 2015-2022, WCR increased by +28%, requiring additional financing.

Operating WCR (2022) ?
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

314 997 €

Customer credit (2022) ?
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

636 j

Supplier credit (2022) ?
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

37 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

1082 j

WCR and payment terms evolution
DJAOU ET CIE

Positioning of DJAOU ET CIE in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 71 transactions of similar company sales in 2022, the value of DJAOU ET CIE is estimated at 81 834 € (range 44 508€ - 124 159€). The price/revenue ratio is 0.37x (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 2022
71 tx
44k€ 81k€ 124k€
81 834 € Range: 44 508€ - 124 159€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
104 848 € × 0.37x
Estimation 38 348 €
22 710€ - 46 024€
Net Income Multiple 20%
41 453 € × 3.5x
Estimation 147 066 €
77 208€ - 241 362€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 de viandes et de produits à base de viande en magasin spécialisé)

Compare DJAOU ET CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about DJAOU ET CIE

What is the revenue of DJAOU ET CIE ?

The revenue of DJAOU ET CIE in 2022 is 105 k€.

Is DJAOU ET CIE profitable?

Yes, DJAOU ET CIE generated a net profit of 41 k€ in 2022.

Where is the headquarters of DJAOU ET CIE ?

The headquarters of DJAOU ET CIE is located in LA GARDE (83130), in the department Var.

Where to find the tax return of DJAOU ET CIE ?

The tax return of DJAOU ET CIE 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 DJAOU ET CIE operate?

DJAOU ET CIE operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.