Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

DRESCO : revenue, balance sheet and financial ratios

DRESCO is a French company founded 65 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75009), this company of category ETI shows in 2021 a revenue of 32.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, DRESCO is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - DRESCO (SIREN 612045864)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 32 522 937 € 32 190 845 € 36 256 923 € 36 826 133 € 37 435 552 € 39 773 723 €
Net income -1 881 543 € -509 128 € 2 596 067 € 1 555 417 € 2 277 490 € 1 466 688 €
EBITDA 3 842 815 € 3 789 646 € 4 876 976 € 4 598 410 € 5 025 400 € 4 604 503 €
Net margin -5.8% -1.6% 7.2% 4.2% 6.1% 3.7%

Revenue and income statement

In 2021, DRESCO achieves revenue of 32.5 M€. Activity remains stable over the period (CAGR: -3.5%). Vs 2020: +1%. After deducting consumption (19.6 M€), gross margin stands at 12.9 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.8 M€, representing 11.8% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.5%). Net income is negative at -1.9 M€ (-5.8% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

32 522 937 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 911 012 €

EBITDA (2021) ?
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

3 842 815 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 568 760 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 881 543 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.8%

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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 1%. This ratio is more favorable than the sector median (27.5%). Financial autonomy (= Equity / Total assets x 100) reaches 59%. Compared with its sector, this ratio places the company among the best positioned (sector median: 33.0%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.75%

Financial autonomy (2021) ?
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

59.13%

Cash flow / Revenue (2021) ?
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

-1.38%

Repayment capacity (2021) ?
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

-0.24

Asset age ratio (2021) ?
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

16.7%

Solvency indicators evolution
DRESCO

Sector positioning

Debt ratio
0.75% 2021
Q1: 0.24%
Med: 27.49%
Q3: 85.49%
Good

In 2021, the debt ratio of DRESCO (0.8%) 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
59.13% 2021
Q1: 12.04%
Med: 32.96%
Q3: 55.81%
Excellent -6 pts over 3 years

In 2021, the financial autonomy of DRESCO (59.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4.22. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9). The interest coverage ratio (= EBIT / Interest expenses) is 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

4.22

Interest coverage (2021) ?
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

1.97

Liquidity indicators evolution
DRESCO

Sector positioning

Liquidity ratio
4.22 2021
Q1: 1.15
Med: 1.91
Q3: 3.47
Excellent

In 2021, the liquidity ratio of DRESCO (4.22) 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.

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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 226 days of revenue, i.e. 20.4 M€ to permanently finance. Between 2018 and 2021, WCR worsened by 20 days of revenue, signaling an increased financing need.

Operating WCR (2021) ?
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

20 398 711 €

Customer credit (2021) ?
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

23 j

Supplier credit (2021) ?
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

48 j

Inventory turnover (2021) ?
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

61 j

WCR in days of revenue (2021) ?
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

226 j

WCR and payment terms evolution
DRESCO

Positioning of DRESCO in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DRESCO is estimated at 7 939 151 € (range 3 484 040€ - 18 147 329€). With an EBITDA of 3 842 815€, the sector multiple of 2.4x is applied. 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.

Estimated enterprise value 2021
124 transactions
3484k€ 7939k€ 18147k€
7 939 151 € Range: 3 484 040€ - 18 147 329€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 842 815 € × 2.4x
Estimation 9 306 406 €
3 827 185€ - 19 255 773€
Revenue Multiple 30%
32 522 937 € × 0.17x
Estimation 5 660 392 €
2 912 134€ - 16 299 925€

Valuation evolution

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...).

Similar companies (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare DRESCO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

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:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about DRESCO

What is the revenue of DRESCO ?

The revenue of DRESCO in 2021 is 32.5 M€.

Is DRESCO profitable?

DRESCO recorded a net loss in 2021.

Where is the headquarters of DRESCO ?

The headquarters of DRESCO is located in PARIS (75009), in the department Paris.

Where to find the tax return of DRESCO ?

The tax return of DRESCO 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 DRESCO operate?

DRESCO 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.