Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

DN & DG : revenue, balance sheet and financial ratios

DN & DG is a French company founded 16 years ago, specialized in the sector Commerces de détail d'optique. Based in DOMMARTIN-LES-TOUL (54200), this company of category PME shows in 2024 a net income positive of 277 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 - DN & DG (SIREN 515007524)
Indicator 2024 2023 2022 2018 2017
Revenue N/C N/C N/C N/C N/C
Net income 276 600 € 155 542 € 35 044 € 60 230 € 80 441 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, DN & DG generates positive net income of 277 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 80 k€ -> 277 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

276 600 €

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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 278%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

277.593%

Financial autonomy (2024) ?
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

15.904%

Asset age ratio (2024) ?
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

30.1%

Solvency indicators evolution
DN & DG

Sector positioning

Debt ratio
277.59 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch

In 2024, the debt ratio of DN & DG (277.59) 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
15.9% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Watch

In 2024, the financial autonomy of DN & DG (15.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 239.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

239.766

Liquidity indicators evolution
DN & DG

Sector positioning

Liquidity ratio
239.77 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average +12 pts over 3 years

In 2024, the liquidity ratio of DN & DG (239.77) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Positioning of DN & DG in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of DN & DG is estimated at 673 947 € (range 317 494€ - 2 090 565€). 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 2024
117 transactions
317k€ 673k€ 2090k€
673 947 € Range: 317 494€ - 2 090 565€
NAF 5 année 2024

Valuation method used

Net Income Multiple
276 600 € × 2.4x = 673 947 €
Range: 317 495€ - 2 090 566€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail d'optique)

Compare DN & DG with other companies in the same sector:

Frequently asked questions about DN & DG

What is the revenue of DN & DG ?

The revenue of DN & DG is not publicly disclosed (confidential accounts filed with INPI).

Is DN & DG profitable?

Yes, DN & DG generated a net profit of 277 k€ in 2024.

Where is the headquarters of DN & DG ?

The headquarters of DN & DG is located in DOMMARTIN-LES-TOUL (54200), in the department Meurthe-et-Moselle.

Where to find the tax return of DN & DG ?

The tax return of DN & DG 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 DN & DG operate?

DN & DG operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.