DL 42 LOC : revenue, balance sheet and financial ratios

DL 42 LOC is a French company founded 8 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LYON (69002), this company of category PME shows in 2025 a revenue of 2.0 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

Financial history - DL 42 LOC (SIREN 832735708)
Indicator 2025 2024 2023 2022 2021 2020
Revenue 2 028 906 € 1 507 133 € 1 197 473 € 1 000 373 € 805 896 € 726 341 €
Net income -105 114 € -55 888 € -106 806 € -47 034 € -20 545 € -27 348 €
EBITDA 1 020 694 € 965 585 € 659 834 € 595 962 € 541 279 € 463 767 €
Net margin -5.2% -3.7% -8.9% -4.7% -2.5% -3.8%

Revenue and income statement

In 2025, DL 42 LOC achieves revenue of 2.0 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.8%. Vs 2024, growth of +35% (1.5 M€ -> 2.0 M€). After deducting consumption (0 €), gross margin stands at 2.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 50.3% of revenue. Warning negative scissor effect: despite revenue change (+35%), EBITDA varies by +6%, reducing margin by 13.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -105 k€ (-5.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 028 906 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 028 906 €

EBITDA (2025) ?
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

1 020 694 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-245 723 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-105 114 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

50.3%

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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 302%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

301.986%

Financial autonomy (2025) ?
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

12.528%

Cash flow / Revenue (2025) ?
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

42.118%

Repayment capacity (2025) ?
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

2.304

Asset age ratio (2025) ?
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

59.1%

Solvency indicators evolution
DL 42 LOC

Sector positioning

Debt ratio
301.99 2025
2023
2024
2025
Q1: 0.0
Med: 7.36
Q3: 45.92
Watch +11 pts over 3 years

In 2025, the debt ratio of DL 42 LOC (301.99) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
12.53% 2025
2023
2024
2025
Q1: 21.3%
Med: 49.69%
Q3: 68.29%
Watch

In 2025, the financial autonomy of DL 42 LOC (12.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
2.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Watch +6 pts over 3 years

In 2025, the repayment capacity of DL 42 LOC (2.30) 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 33.36. 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 13.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

33.363

Interest coverage (2025) ?
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

13.911

Liquidity indicators evolution
DL 42 LOC

Sector positioning

Liquidity ratio
33.36 2025
2023
2024
2025
Q1: 163.0
Med: 257.47
Q3: 478.49
Watch

In 2025, the liquidity ratio of DL 42 LOC (33.36) 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
13.91x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.87x
Excellent +6 pts over 3 years

In 2025, the interest coverage of DL 42 LOC (13.9x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 18 days of gap between collections and payments. WCR is negative (-253 days): operations structurally generate cash.

Operating WCR (2025) ?
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

-1 425 895 €

Customer credit (2025) ?
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

55 j

Supplier credit (2025) ?
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 (2025) ?
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 (2025) ?
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

-253 j

WCR and payment terms evolution
DL 42 LOC

Positioning of DL 42 LOC in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of DL 42 LOC is estimated at 1 283 031 € (range 453 892€ - 4 044 048€). With an EBITDA of 1 020 694€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2025
229 transactions
453k€ 1283k€ 4044k€
1 283 031 € Range: 453 892€ - 4 044 048€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
1 020 694 € × 1.6x
Estimation 1 658 082 €
541 126€ - 5 504 644€
Revenue Multiple 30%
2 028 906 € × 0.32x
Estimation 657 947 €
308 504€ - 1 609 724€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare DL 42 LOC with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about DL 42 LOC

What is the revenue of DL 42 LOC ?

The revenue of DL 42 LOC in 2025 is 2.0 M€.

Is DL 42 LOC profitable?

DL 42 LOC recorded a net loss in 2025.

Where is the headquarters of DL 42 LOC ?

The headquarters of DL 42 LOC is located in LYON (69002), in the department Rhone.

Where to find the tax return of DL 42 LOC ?

The tax return of DL 42 LOC 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 DL 42 LOC operate?

DL 42 LOC operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.