DT & SHOP FRANCE SARL ASSOCIES : revenue, balance sheet and financial ratios

DT & SHOP FRANCE SARL ASSOCIES is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in HŒRDT (67720), this company of category PME shows in 2023 a revenue of 3.0 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 - DT & SHOP FRANCE SARL ASSOCIES (SIREN 448588384)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 974 939 € 3 234 010 € 3 244 131 € 2 360 215 € 2 342 309 € 2 607 769 € N/C N/C
Net income 101 842 € 140 311 € 68 982 € 93 379 € 29 908 € 426 € 2 957 € 3 239 €
EBITDA 137 385 € 189 868 € 106 462 € 128 616 € 113 243 € 186 067 € N/C N/C
Net margin 3.4% 4.3% 2.1% 4.0% 1.3% 0.0% N/C N/C

Revenue and income statement

In 2023, DT & SHOP FRANCE SARL ASSOCIES achieves revenue of 3.0 M€. Revenue is growing positively over 8 years (CAGR: +2.7%). Slight decline of -8% vs 2022. After deducting consumption (2.4 M€), gross margin stands at 576 k€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 137 k€, representing 4.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 102 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 974 939 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

576 439 €

EBITDA (2023) ?
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

137 385 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

138 086 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

101 842 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 0%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

83.605%

Cash flow / Revenue (2023) ?
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

3.274%

Repayment capacity (2023) ?
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 (2023) ?
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

14.5%

Solvency indicators evolution
DT & SHOP FRANCE SARL ASSOCIES

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 5.57
Q3: 50.77
Excellent -31 pts over 3 years

In 2023, the debt ratio of DT & SHOP FRANCE SARL ASS... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
83.61% 2023
2021
2022
2023
Q1: 13.47%
Med: 38.42%
Q3: 58.45%
Excellent

In 2023, the financial autonomy of DT & SHOP FRANCE SARL ASS... (83.6%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent -36 pts over 3 years

In 2023, the repayment capacity of DT & SHOP FRANCE SARL ASS... (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 606.44. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

606.437

Interest coverage (2023) ?
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

1.117

Liquidity indicators evolution
DT & SHOP FRANCE SARL ASSOCIES

Sector positioning

Liquidity ratio
606.44 2023
2021
2022
2023
Q1: 133.58
Med: 205.53
Q3: 329.15
Excellent +7 pts over 3 years

In 2023, the liquidity ratio of DT & SHOP FRANCE SARL ASS... (606.44) 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
1.12x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.29x
Q3: 6.06x
Good -21 pts over 3 years

In 2023, the interest coverage of DT & SHOP FRANCE SARL ASS... (1.1x) 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. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 34 days of revenue, i.e. 281 k€ to permanently finance.

Operating WCR (2023) ?
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

281 102 €

Customer credit (2023) ?
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

36 j

Supplier credit (2023) ?
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

5 j

Inventory turnover (2023) ?
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 (2023) ?
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

34 j

WCR and payment terms evolution
DT & SHOP FRANCE SARL ASSOCIES

Positioning of DT & SHOP FRANCE SARL ASSOCIES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DT & SHOP FRANCE SARL ASSOCIES is estimated at 255 160 € (range 132 299€ - 812 831€). With an EBITDA of 137 385€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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 2023
124 transactions
132k€ 255k€ 812k€
255 160 € Range: 132 299€ - 812 831€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
137 385 € × 0.7x
Estimation 96 703 €
45 715€ - 351 965€
Revenue Multiple 30%
2 974 939 € × 0.21x
Estimation 633 586 €
343 579€ - 1 919 142€
Net Income Multiple 20%
101 842 € × 0.8x
Estimation 83 665 €
31 843€ - 305 533€

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) de produits pharmaceutiques)

Compare DT & SHOP FRANCE SARL ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about DT & SHOP FRANCE SARL ASSOCIES

What is the revenue of DT & SHOP FRANCE SARL ASSOCIES ?

The revenue of DT & SHOP FRANCE SARL ASSOCIES in 2023 is 3.0 M€.

Is DT & SHOP FRANCE SARL ASSOCIES profitable?

Yes, DT & SHOP FRANCE SARL ASSOCIES generated a net profit of 102 k€ in 2023.

Where is the headquarters of DT & SHOP FRANCE SARL ASSOCIES ?

The headquarters of DT & SHOP FRANCE SARL ASSOCIES is located in HŒRDT (67720), in the department Bas-Rhin.

Where to find the tax return of DT & SHOP FRANCE SARL ASSOCIES ?

The tax return of DT & SHOP FRANCE SARL ASSOCIES 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 DT & SHOP FRANCE SARL ASSOCIES operate?

DT & SHOP FRANCE SARL ASSOCIES operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.