DRESSING PLACARDS HARMONIE : revenue, balance sheet and financial ratios

DRESSING PLACARDS HARMONIE is a French company founded 25 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in ALES (30100), this company of category PME shows in 2022 a revenue of 190 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 - DRESSING PLACARDS HARMONIE (SIREN 434922803)
Indicator 2022 2021 2020 2019 2018
Revenue 189 935 € 209 912 € 205 272 € 124 534 € 176 564 €
Net income 18 067 € 37 735 € 32 838 € 8 142 € 7 774 €
EBITDA 6 891 € 30 058 € 32 187 € -15 443 € -254 €
Net margin 9.5% 18.0% 16.0% 6.5% 4.4%

Revenue and income statement

In 2022, DRESSING PLACARDS HARMONIE achieves revenue of 190 k€. Revenue is growing positively over 5 years (CAGR: +1.8%). Slight decline of -10% vs 2021. After deducting consumption (48 k€), gross margin stands at 142 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -77%, reducing margin by 10.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

189 935 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

141 946 €

EBITDA (2022) ?
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

6 891 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 827 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 067 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.6%

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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 24%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.104%

Financial autonomy (2022) ?
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

15.135%

Cash flow / Revenue (2022) ?
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

9.876%

Repayment capacity (2022) ?
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

0.01

Asset age ratio (2022) ?
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

3.1%

Solvency indicators evolution
DRESSING PLACARDS HARMONIE

Sector positioning

Debt ratio
24.1 2022
2020
2021
2022
Q1: 1.93
Med: 26.8
Q3: 95.95
Good +22 pts over 3 years

In 2022, the debt ratio of DRESSING PLACARDS HARMONIE (24.10) 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
15.13% 2022
2020
2021
2022
Q1: 11.99%
Med: 33.61%
Q3: 56.86%
Average

In 2022, the financial autonomy of DRESSING PLACARDS HARMONIE (15.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.01 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.36 years
Q3: 2.02 years
Good

In 2022, the repayment capacity of DRESSING PLACARDS HARMONIE (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 263.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

263.755

Interest coverage (2022) ?
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

4.107

Liquidity indicators evolution
DRESSING PLACARDS HARMONIE

Sector positioning

Liquidity ratio
263.75 2022
2020
2021
2022
Q1: 120.96
Med: 194.99
Q3: 308.69
Good -10 pts over 3 years

In 2022, the liquidity ratio of DRESSING PLACARDS HARMONIE (263.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.11x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.02x
Q3: 3.16x
Excellent +23 pts over 3 years

In 2022, the interest coverage of DRESSING PLACARDS HARMONIE (4.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 24 days of revenue, i.e. 13 k€ to permanently finance. Notable WCR improvement over the period (-64%), freeing up cash.

Operating WCR (2022) ?
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

12 908 €

Customer credit (2022) ?
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

2 j

Supplier credit (2022) ?
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

14 j

Inventory turnover (2022) ?
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

104 j

WCR in days of revenue (2022) ?
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

24 j

WCR and payment terms evolution
DRESSING PLACARDS HARMONIE

Positioning of DRESSING PLACARDS HARMONIE in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 17 145€ to 99 783€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
17k€ 47k€ 99k€
47 299 € Range: 17 145€ - 99 783€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Fabrication d’autres meubles et industries connexes de l’ameublement)

Compare DRESSING PLACARDS HARMONIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about DRESSING PLACARDS HARMONIE

What is the revenue of DRESSING PLACARDS HARMONIE ?

The revenue of DRESSING PLACARDS HARMONIE in 2022 is 190 k€.

Is DRESSING PLACARDS HARMONIE profitable?

Yes, DRESSING PLACARDS HARMONIE generated a net profit of 18 k€ in 2022.

Where is the headquarters of DRESSING PLACARDS HARMONIE ?

The headquarters of DRESSING PLACARDS HARMONIE is located in ALES (30100), in the department Gard.

Where to find the tax return of DRESSING PLACARDS HARMONIE ?

The tax return of DRESSING PLACARDS HARMONIE 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 DRESSING PLACARDS HARMONIE operate?

DRESSING PLACARDS HARMONIE operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.