DOUK DEVELOPPEMENT : revenue, balance sheet and financial ratios

DOUK DEVELOPPEMENT is a French company founded 28 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in PARIS (75016), this company of category PME shows in 2019 a revenue of 92 k€. 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 - DOUK DEVELOPPEMENT (SIREN 418071593)
Indicator 2019 2017 2016
Revenue 91 648 € 109 214 € 71 624 €
Net income -2 950 € 2 077 € 889 €
EBITDA -10 726 € 37 525 € 21 059 €
Net margin -3.2% 1.9% 1.2%

Revenue and income statement

In 2019, DOUK DEVELOPPEMENT achieves revenue of 92 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Significant drop of -16% vs 2017. After deducting consumption (9 k€), gross margin stands at 82 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -11.7% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -129%, reducing margin by 46.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-3.2% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

91 648 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 305 €

EBITDA (2019) ?
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

-10 726 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 151 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 950 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.7%

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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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

78.756%

Financial autonomy (2019) ?
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

41.996%

Cash flow / Revenue (2019) ?
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

-2.548%

Repayment capacity (2019) ?
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

-17.259

Asset age ratio (2019) ?
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

8.1%

Solvency indicators evolution
DOUK DEVELOPPEMENT

Sector positioning

Debt ratio
78.76 2019
2016
2017
2019
Q1: 0.03
Med: 7.84
Q3: 50.47
Average +10 pts over 3 years

In 2019, the debt ratio of DOUK DEVELOPPEMENT (78.76) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.0% 2019
2016
2017
2019
Q1: 13.79%
Med: 41.33%
Q3: 66.85%
Good +24 pts over 3 years

In 2019, the financial autonomy of DOUK DEVELOPPEMENT (42.0%) 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.

Repayment capacity
-17.26 years 2019
2016
2017
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.01 years
Excellent -30 pts over 3 years

In 2019, the repayment capacity of DOUK DEVELOPPEMENT (-17.26) 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 2124.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

2124.588

Interest coverage (2019) ?
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

-4.662

Liquidity indicators evolution
DOUK DEVELOPPEMENT

Sector positioning

Liquidity ratio
2124.59 2019
2016
2017
2019
Q1: 141.31
Med: 220.11
Q3: 456.42
Excellent +25 pts over 3 years

In 2019, the liquidity ratio of DOUK DEVELOPPEMENT (2124.59) 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
-4.66x 2019
2016
2017
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Watch

In 2019, the interest coverage of DOUK DEVELOPPEMENT (-4.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 239 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 222 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 296 days of revenue, i.e. 75 k€ to permanently finance. Over 2016-2019, WCR increased by +56%, requiring additional financing.

Operating WCR (2019) ?
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

75 236 €

Customer credit (2019) ?
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

239 j

Supplier credit (2019) ?
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

17 j

Inventory turnover (2019) ?
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

71 j

WCR in days of revenue (2019) ?
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

296 j

WCR and payment terms evolution
DOUK DEVELOPPEMENT

Positioning of DOUK DEVELOPPEMENT in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 28 588€ to 59 432€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
28k€ 32k€ 59k€
32 572 € Range: 28 588€ - 59 432€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare DOUK DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about DOUK DEVELOPPEMENT

What is the revenue of DOUK DEVELOPPEMENT ?

The revenue of DOUK DEVELOPPEMENT in 2019 is 92 k€.

Is DOUK DEVELOPPEMENT profitable?

DOUK DEVELOPPEMENT recorded a net loss in 2019.

Where is the headquarters of DOUK DEVELOPPEMENT ?

The headquarters of DOUK DEVELOPPEMENT is located in PARIS (75016), in the department Paris.

Where to find the tax return of DOUK DEVELOPPEMENT ?

The tax return of DOUK DEVELOPPEMENT 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 DOUK DEVELOPPEMENT operate?

DOUK DEVELOPPEMENT operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.