D.S.M. PROMOTION : revenue, balance sheet and financial ratios

D.S.M. PROMOTION is a French company founded 16 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in VIGNEUX-SUR-SEINE (91270), this company of category PME shows in 2017 a revenue of 135 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 - D.S.M. PROMOTION (SIREN 519964050)
Indicator 2017 2016
Revenue 135 073 € 168 199 €
Net income 148 € 251 €
EBITDA 6 964 € 6 952 €
Net margin 0.1% 0.1%

Revenue and income statement

In 2017, D.S.M. PROMOTION achieves revenue of 135 k€. Significant drop of -20% vs 2016. After deducting consumption (19 k€), gross margin stands at 116 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 148 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

135 073 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

115 748 €

EBITDA (2017) ?
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

6 964 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

173 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

148 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.226%

Financial autonomy (2017) ?
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

10.737%

Cash flow / Revenue (2017) ?
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

5.137%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

40.0%

Solvency indicators evolution
D.S.M. PROMOTION

Sector positioning

Debt ratio
74.23 2017
2016
2017
Q1: 0.12
Med: 19.61
Q3: 69.88
Average

In 2017, the debt ratio of D.S.M. PROMOTION (74.23) 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
10.74% 2017
2016
2017
Q1: 10.67%
Med: 42.03%
Q3: 66.21%
Average

In 2017, the financial autonomy of D.S.M. PROMOTION (10.7%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.17 years
Q3: 2.31 years
Excellent

In 2017, the repayment capacity of D.S.M. PROMOTION (0.00) 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 99.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

99.729

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
D.S.M. PROMOTION

Sector positioning

Liquidity ratio
99.73 2017
2016
2017
Q1: 122.91
Med: 226.54
Q3: 367.88
Watch

In 2017, the liquidity ratio of D.S.M. PROMOTION (99.73) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.08x
Q3: 4.61x
Average -51 pts over 2 years

In 2017, the interest coverage of D.S.M. PROMOTION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). WCR is negative (-316 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-118 378 €

Customer credit (2017) ?
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 (2017) ?
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

55 j

Inventory turnover (2017) ?
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 in days of revenue (2017) ?
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

-316 j

WCR and payment terms evolution
D.S.M. PROMOTION

Positioning of D.S.M. PROMOTION in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of D.S.M. PROMOTION is estimated at 18 466 € (range 7 048€ - 33 785€). With an EBITDA of 6 964€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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 2017
101 transactions
7k€ 18k€ 33k€
18 466 € Range: 7 048€ - 33 785€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 964 € × 2.5x
Estimation 17 684 €
4 903€ - 32 704€
Revenue Multiple 30%
135 073 € × 0.24x
Estimation 31 807 €
15 246€ - 57 550€
Net Income Multiple 20%
148 € × 2.8x
Estimation 412 €
115€ - 843€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 activités manufacturières n.c.a. )

Compare D.S.M. PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about D.S.M. PROMOTION

What is the revenue of D.S.M. PROMOTION ?

The revenue of D.S.M. PROMOTION in 2017 is 135 k€.

Is D.S.M. PROMOTION profitable?

Yes, D.S.M. PROMOTION generated a net profit of 148€ in 2017.

Where is the headquarters of D.S.M. PROMOTION ?

The headquarters of D.S.M. PROMOTION is located in VIGNEUX-SUR-SEINE (91270), in the department Essonne.

Where to find the tax return of D.S.M. PROMOTION ?

The tax return of D.S.M. PROMOTION 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 D.S.M. PROMOTION operate?

D.S.M. PROMOTION operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.