DRESS CODE : revenue, balance sheet and financial ratios

DRESS CODE is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in ODOS (65310), this company of category PME shows in 2021 a revenue of 1.8 M€. 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 - DRESS CODE (SIREN 797650694)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue N/C 1 818 441 € 1 216 297 € 985 806 € 1 236 430 € 1 636 363 € 1 699 389 €
Net income 187 219 € 205 896 € 99 230 € 40 175 € 65 343 € 106 421 € 78 229 €
EBITDA N/C 278 464 € 154 022 € 22 195 € 85 753 € -122 753 € 400 669 €
Net margin N/C 11.3% 8.2% 4.1% 5.3% 6.5% 4.6%

Revenue and income statement

In 2024, DRESS CODE generates positive net income of 187 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 78 k€ -> 187 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

187 219 €

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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 8%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

8.027%

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

77.92%

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

56.9%

Solvency indicators evolution
DRESS CODE

Sector positioning

Debt ratio
8.03 2024
2020
2021
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Good -12 pts over 3 years

In 2024, the debt ratio of DRESS CODE (8.03) 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
77.92% 2024
2020
2021
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Excellent

In 2024, the financial autonomy of DRESS CODE (77.9%) 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
1.25 years 2021
2020
2021
Q1: 0.0 years
Med: 0.06 years
Q3: 2.67 years
Average -14 pts over 2 years

In 2021, the repayment capacity of DRESS CODE (1.25) 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 597.57. 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

597.569

Liquidity indicators evolution
DRESS CODE

Sector positioning

Liquidity ratio
597.57 2024
2020
2021
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Excellent

In 2024, the liquidity ratio of DRESS CODE (597.57) 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
0.37x 2021
2020
2021
Q1: 0.0x
Med: 0.29x
Q3: 4.2x
Good -6 pts over 2 years

In 2021, the interest coverage of DRESS CODE (0.4x) 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
DRESS CODE

Positioning of DRESS CODE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of DRESS CODE is estimated at 621 742 € (range 124 998€ - 1 111 714€). 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
145 transactions
124k€ 621k€ 1111k€
621 742 € Range: 124 998€ - 1 111 714€
NAF 5 all-time

Valuation method used

Net Income Multiple
187 219 € × 3.3x = 621 742 €
Range: 124 998€ - 1 111 714€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare DRESS CODE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about DRESS CODE

What is the revenue of DRESS CODE ?

The revenue of DRESS CODE in 2021 is 1.8 M€.

Is DRESS CODE profitable?

Yes, DRESS CODE generated a net profit of 187 k€ in 2024.

Where is the headquarters of DRESS CODE ?

The headquarters of DRESS CODE is located in ODOS (65310), in the department Hautes-Pyrenees.

Where to find the tax return of DRESS CODE ?

The tax return of DRESS CODE 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 DRESS CODE operate?

DRESS CODE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.