Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
DL DISTRIBUTION : revenue, balance sheet and financial ratios
DL DISTRIBUTION is a French company
founded 18 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in REIMS (51100),
this company of category PME
shows in 2020 a revenue of 193 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-01
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, DL DISTRIBUTION is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.
Revenue and income statement
In 2020, DL DISTRIBUTION achieves revenue of 193 k€. Revenue is declining over the period 2016-2020 (CAGR: -8.2%). Significant drop of -14% vs 2019. After deducting consumption (108 k€), gross margin stands at 84 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -147%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-2.0% of revenue), which will impact equity.
Revenue (2020)
?
192 513 €
Gross margin (2020)
?
84 389 €
Net income (2020)
?
-3 869 €
EBITDA margin (2020)
?
-2.9%
Loading income statement...
The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
Loading data...
Assets balance sheet data not available for this company
Liabilities
Loading data...
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 178%. This ratio is less favorable than the sector median (28.6%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This ratio is more favorable than the sector median (30.7%).
Debt ratio (2020)
?
178.35%
Financial autonomy (2020)
?
41.29%
Cash flow / Revenue (2020)
?
-0.66%
Repayment capacity (2020)
?
-40.74
Asset age ratio (2020)
?
16.1%
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
| Debt ratio |
35.645 |
231.728 |
109.528 |
98.681 |
178.352 |
| Financial autonomy |
15.682 |
47.193 |
40.397 |
32.834 |
41.286 |
| Repayment capacity |
0.0 |
-1.353 |
2.29 |
2.8 |
-40.741 |
| Cash flow / Revenue |
0.666% |
-10.755% |
6.273% |
5.151% |
-0.663% |
Sector positioning
Q1: 0.39%
Med: 28.59%
Q3: 100.25%
Watch
In 2020, the debt ratio of DL DISTRIBUTION (178.3%) 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.
Q1: 11.36%
Med: 30.72%
Q3: 53.07%
Good
In 2020, the financial autonomy of DL DISTRIBUTION (41.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2.74. This ratio is more favorable than the sector median (1.8).
Liquidity ratio (2020)
?
2.74
Interest coverage (2020)
?
-17.84
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
| Liquidity ratio |
1.7069900000000002 |
2.8145 |
4.1003300000000005 |
2.81761 |
2.74179 |
| Interest coverage |
11.205 |
-1.22 |
8.636 |
8.884 |
-17.836 |
Sector positioning
Q1: 1.09
Med: 1.76
Q3: 3.17
Good
-8 pts over 3 years
In 2020, the liquidity ratio of DL DISTRIBUTION (2.74) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 112 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 128 days of revenue, i.e. 68 k€ to permanently finance. Between 2017 and 2020, WCR worsened by 60 days of revenue, signaling an increased financing need.
Operating WCR (2020)
?
68 490 €
Customer credit (2020)
?
79 j
Supplier credit (2020)
?
51 j
Inventory turnover (2020)
?
112 j
WCR in days of revenue (2020)
?
128 j
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
| Operating WCR |
38 115 € |
46 338 € |
55 073 € |
62 041 € |
68 490 € |
| Inventory turnover (days) |
49 |
34 |
29 |
64 |
112 |
| Customer payment term (days) |
65 |
61 |
64 |
76 |
79 |
| Supplier payment term (days) |
57 |
38 |
15 |
48 |
51 |
Positioning of DL DISTRIBUTION in its sector
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of DL DISTRIBUTION is estimated at
33 505 €
(range 17 237€ - 96 484€).
The price/revenue ratio is 0.17x
(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.
33 505 €
Range: 17 237€ - 96 484€
NAF 5 all-time
Valuation method used
Revenue Multiple
192 513 €
×
0.17x
=
33 506 €
Range: 17 238€ - 96 484€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 124 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...).
Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Frequently asked questions about DL DISTRIBUTION
What is the revenue of DL DISTRIBUTION ?
The revenue of DL DISTRIBUTION in 2020 is 193 k€.
Is DL DISTRIBUTION profitable?
DL DISTRIBUTION recorded a net loss in 2020.
Where is the headquarters of DL DISTRIBUTION ?
The headquarters of DL DISTRIBUTION is located in REIMS (51100), in the department Marne.
Where to find the tax return of DL DISTRIBUTION ?
The tax return of DL DISTRIBUTION 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 DISTRIBUTION operate?
DL DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.