D.L.C : revenue, balance sheet and financial ratios

D.L.C is a French company founded 26 years ago, specialized in the sector Débits de boissons. Based in LYON (69006), this company of category PME shows in 2024 a revenue of 4.3 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 - D.L.C (SIREN 423770627)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 4 298 795 € 4 647 702 € 3 361 955 € 366 548 € 3 805 548 € 5 252 108 € 5 402 267 € 4 792 089 € 5 101 467 €
Net income 183 158 € 296 438 € 445 337 € 431 205 € -142 092 € -118 066 € 557 851 € 465 787 € 166 441 € 506 761 €
EBITDA N/C 580 427 € 717 729 € 793 257 € 66 888 € 388 301 € 1 242 797 € 1 164 480 € 664 561 € 1 158 824 €
Net margin N/C 6.9% 9.6% 12.8% -38.8% -3.1% 10.6% 8.6% 3.5% 9.9%

Revenue and income statement

In 2025, D.L.C generates positive net income of 183 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 507 k€ -> 183 k€.

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

183 158 €

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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 22%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

21.569%

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

71.26%

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

14.3%

Solvency indicators evolution
D.L.C

Sector positioning

Debt ratio
21.57 2025
2023
2024
2025
Q1: 1.12
Med: 26.45
Q3: 123.58
Good -11 pts over 3 years

In 2025, the debt ratio of D.L.C (21.57) 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
71.26% 2025
2023
2024
2025
Q1: 8.06%
Med: 36.6%
Q3: 63.63%
Excellent

In 2025, the financial autonomy of D.L.C (71.3%) 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
2.01 years 2024
2023
2024
Q1: 0.0 years
Med: 0.54 years
Q3: 3.22 years
Average

In 2024, the repayment capacity of D.L.C (2.01) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 381.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

381.132

Liquidity indicators evolution
D.L.C

Sector positioning

Liquidity ratio
381.13 2025
2023
2024
2025
Q1: 81.6
Med: 170.27
Q3: 375.05
Excellent

In 2025, the liquidity ratio of D.L.C (381.13) 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
2.23x 2024
2023
2024
Q1: 0.0x
Med: 0.47x
Q3: 5.33x
Good

In 2024, the interest coverage of D.L.C (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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.

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

0 €

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

0 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

0 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 and payment terms evolution
D.L.C

Positioning of D.L.C in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 66 transactions of similar company sales in 2025, the value of D.L.C is estimated at 1 285 479 € (range 821 454€ - 2 279 126€). 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 2025
66 tx
821k€ 1285k€ 2279k€
1 285 479 € Range: 821 454€ - 2 279 126€
NAF 5 année 2025

Valuation method used

Net Income Multiple
183 158 € × 7.0x = 1 285 480 €
Range: 821 455€ - 2 279 126€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Débits de boissons)

Compare D.L.C with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about D.L.C

What is the revenue of D.L.C ?

The revenue of D.L.C in 2024 is 4.3 M€.

Is D.L.C profitable?

Yes, D.L.C generated a net profit of 183 k€ in 2025.

Where is the headquarters of D.L.C ?

The headquarters of D.L.C is located in LYON (69006), in the department Rhone.

Where to find the tax return of D.L.C ?

The tax return of D.L.C 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 D.L.C operate?

D.L.C operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.