DUGO : revenue, balance sheet and financial ratios

DUGO is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, DUGO combines a growing business with positive profitability. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - DUGO (SIREN 799436597)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 691 788 € 844 663 € 357 780 € 574 037 € 498 901 € 288 517 € 275 676 € 215 998 €
Net income 51 671 € 10 551 € -9 772 € 2 583 € 15 539 € -23 969 € -83 260 € -74 942 €
EBITDA 64 004 € 15 132 € -9 259 € 543 € 16 932 € -23 119 € -83 057 € -75 557 €
Net margin 3.1% 1.2% -2.7% 0.4% 3.1% -8.3% -30.2% -34.7%

Revenue and income statement

In 2024, DUGO achieves revenue of 1.7 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +27.7%. Vs 2023, growth of +100% (845 k€ -> 1.7 M€). After deducting consumption (1.3 M€), gross margin stands at 442 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 3.8% of revenue. This ratio is more favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 691 788 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

441 521 €

EBITDA (2024) ?
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

64 004 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

52 871 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

51 671 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 18%. This ratio is slightly less favorable than the sector median (39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.7%).

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

Non significatif

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

Non significatif

Cash flow / Revenue (2024) ?
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

3.31%

Repayment capacity (2024) ?
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

0.89

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

85.3%

Solvency indicators evolution
DUGO

Sector positioning

Financial autonomy
17.71% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Average -18 pts over 3 years

In 2024, the financial autonomy of DUGO (17.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.74. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.74

Interest coverage (2024) ?
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
DUGO

Sector positioning

Liquidity ratio
0.74 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Watch

In 2024, the liquidity ratio of DUGO (0.74) 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 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Average

In 2024, the interest coverage of DUGO (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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). WCR is negative (-29 days): operations structurally generate cash. Between 2020 and 2024, WCR worsened by 78 days of revenue, signaling an increased financing need.

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

-135 749 €

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

27 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

93 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

45 j

WCR in days of revenue (2024) ?
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

-29 j

WCR and payment terms evolution
DUGO

Positioning of DUGO 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 DUGO is estimated at 214 831 € (range 91 895€ - 543 370€). With an EBITDA of 64 004€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2024
145 transactions
91k€ 214k€ 543k€
214 831 € Range: 91 895€ - 543 370€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
64 004 € × 2.6x
Estimation 166 814 €
60 686€ - 468 907€
Revenue Multiple 30%
1 691 788 € × 0.19x
Estimation 323 683 €
182 177€ - 825 174€
Net Income Multiple 20%
51 671 € × 3.3x
Estimation 171 596 €
34 499€ - 306 825€

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 DUGO with other companies in the same sector:

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

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Seine-Saint-Denis

Largest companies by revenue in the department Seine-Saint-Denis:

Voir le classement complet du département Seine-Saint-Denis

Frequently asked questions about DUGO

What is the revenue of DUGO ?

The revenue of DUGO in 2024 is 1.7 M€.

Is DUGO profitable?

Yes, DUGO generated a net profit of 52 k€ in 2024.

Where is the headquarters of DUGO ?

The headquarters of DUGO is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of DUGO ?

The tax return of DUGO 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 DUGO operate?

DUGO 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.