DLV INVESTISSEMENT : revenue, balance sheet and financial ratios

DLV INVESTISSEMENT is a French company founded 10 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in HEIMSBRUNN (68990), this company of category PME shows in 2023 a revenue of 110 k€. 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 - DLV INVESTISSEMENT (SIREN 818737108)
Indicator 2023 2021 2020 2018 2016
Revenue 110 461 € 209 170 € 168 429 € 108 997 € 69 500 €
Net income -115 117 € 172 002 € 204 462 € 149 934 € 31 639 €
EBITDA -91 050 € 72 311 € 80 104 € 61 966 € 39 872 €
Net margin -104.2% 82.2% 121.4% 137.6% 45.5%

Revenue and income statement

In 2023, DLV INVESTISSEMENT achieves revenue of 110 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Significant drop of -47% vs 2021. After deducting consumption (79 k€), gross margin stands at 32 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -91 k€, representing -82.4% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by -226%, reducing margin by 117.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -115 k€ (-104.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

110 461 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

31 614 €

EBITDA (2023) ?
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

-91 050 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-123 786 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-115 117 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-82.4%

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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 5%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.4%

Financial autonomy (2023) ?
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

94.419%

Cash flow / Revenue (2023) ?
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

-74.977%

Repayment capacity (2023) ?
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

-1.841

Asset age ratio (2023) ?
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

62.5%

Solvency indicators evolution
DLV INVESTISSEMENT

Sector positioning

Debt ratio
5.4 2023
2020
2021
2023
Q1: 5.31
Med: 46.55
Q3: 142.32
Good

In 2023, the debt ratio of DLV INVESTISSEMENT (5.40) 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
94.42% 2023
2020
2021
2023
Q1: 10.96%
Med: 26.91%
Q3: 51.24%
Excellent

In 2023, the financial autonomy of DLV INVESTISSEMENT (94.4%) 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
-1.84 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Excellent -29 pts over 3 years

In 2023, the repayment capacity of DLV INVESTISSEMENT (-1.84) 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 11596.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

11596.499

Interest coverage (2023) ?
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

-4.805

Liquidity indicators evolution
DLV INVESTISSEMENT

Sector positioning

Liquidity ratio
11596.5 2023
2020
2021
2023
Q1: 135.04
Med: 203.84
Q3: 381.78
Excellent

In 2023, the liquidity ratio of DLV INVESTISSEMENT (11596.50) 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
-4.8x 2023
2020
2021
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.9x
Average -48 pts over 3 years

In 2023, the interest coverage of DLV INVESTISSEMENT (-4.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 1335 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1370 days of revenue, i.e. 420 k€ to permanently finance. Over 2016-2023, WCR increased by +4610%, requiring additional financing.

Operating WCR (2023) ?
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

420 357 €

Customer credit (2023) ?
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

16 j

Supplier credit (2023) ?
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

2 j

Inventory turnover (2023) ?
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

1335 j

WCR in days of revenue (2023) ?
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

1370 j

WCR and payment terms evolution
DLV INVESTISSEMENT

Positioning of DLV INVESTISSEMENT in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of DLV INVESTISSEMENT is estimated at 13 991 € (range 7 818€ - 34 539€). The price/revenue ratio is 0.13x (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 2023
149 transactions
7k€ 13k€ 34k€
13 991 € Range: 7 818€ - 34 539€
NAF 5 année 2023

Valuation method used

Revenue Multiple
110 461 € × 0.13x = 13 991 €
Range: 7 818€ - 34 539€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 voitures et de véhicules automobiles légers)

Compare DLV INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about DLV INVESTISSEMENT

What is the revenue of DLV INVESTISSEMENT ?

The revenue of DLV INVESTISSEMENT in 2023 is 110 k€.

Is DLV INVESTISSEMENT profitable?

DLV INVESTISSEMENT recorded a net loss in 2023.

Where is the headquarters of DLV INVESTISSEMENT ?

The headquarters of DLV INVESTISSEMENT is located in HEIMSBRUNN (68990), in the department Haut-Rhin.

Where to find the tax return of DLV INVESTISSEMENT ?

The tax return of DLV INVESTISSEMENT 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 DLV INVESTISSEMENT operate?

DLV INVESTISSEMENT operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.