DUMAS ETUDES ET REALISATIONS : revenue, balance sheet and financial ratios

DUMAS ETUDES ET REALISATIONS is a French company founded 7 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in LYON (69007), this company of category PME shows in 2024 a revenue of 102 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - DUMAS ETUDES ET REALISATIONS (SIREN 842093445)
Indicator 2024 2023 2022 2021 2020
Revenue 102 069 € 132 834 € 117 654 € 94 311 € 121 471 €
Net income 387 € 758 € 5 331 € 13 251 € 6 004 €
EBITDA 7 891 € 9 382 € 14 485 € 14 872 € 7 444 €
Net margin 0.4% 0.6% 4.5% 14.1% 4.9%

Revenue and income statement

In 2024, DUMAS ETUDES ET REALISATIONS achieves revenue of 102 k€. Activity remains stable over the period (CAGR: -4.3%). Significant drop of -23% vs 2023. After deducting consumption (35 k€), gross margin stands at 68 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 387 €, i.e. 0.4% 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

102 069 €

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

67 560 €

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

7 891 €

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

-1 029 €

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

387 €

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

7.7%

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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 152%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

151.561%

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

32.511%

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

9.124%

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

4.259

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

59.0%

Solvency indicators evolution
DUMAS ETUDES ET REALISATIONS

Sector positioning

Debt ratio
151.56 2024
2022
2023
2024
Q1: 0.41
Med: 12.02
Q3: 40.37
Average

In 2024, the debt ratio of DUMAS ETUDES ET REALISATIONS (151.56) 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
32.51% 2024
2022
2023
2024
Q1: 12.18%
Med: 36.84%
Q3: 58.25%
Average

In 2024, the financial autonomy of DUMAS ETUDES ET REALISATIONS (32.5%) 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
4.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 0.89 years
Watch

In 2024, the repayment capacity of DUMAS ETUDES ET REALISATIONS (4.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 276.84. 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 17.0x. Operating income very largely covers interest expenses: high safety margin.

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

276.843

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

16.969

Liquidity indicators evolution
DUMAS ETUDES ET REALISATIONS

Sector positioning

Liquidity ratio
276.84 2024
2022
2023
2024
Q1: 154.34
Med: 223.4
Q3: 341.45
Good +9 pts over 3 years

In 2024, the liquidity ratio of DUMAS ETUDES ET REALISATIONS (276.84) 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
16.97x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Excellent

In 2024, the interest coverage of DUMAS ETUDES ET REALISATIONS (17.0x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 88 days of revenue, i.e. 25 k€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

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

25 083 €

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

64 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

15 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

21 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

88 j

WCR and payment terms evolution
DUMAS ETUDES ET REALISATIONS

Positioning of DUMAS ETUDES ET REALISATIONS in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 5 779€ to 22 747€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
5k€ 8k€ 22k€
8 845 € Range: 5 779€ - 22 747€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Travaux d'installation électrique dans tous locaux)

Compare DUMAS ETUDES ET REALISATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about DUMAS ETUDES ET REALISATIONS

What is the revenue of DUMAS ETUDES ET REALISATIONS ?

The revenue of DUMAS ETUDES ET REALISATIONS in 2024 is 102 k€.

Is DUMAS ETUDES ET REALISATIONS profitable?

Yes, DUMAS ETUDES ET REALISATIONS generated a net profit of 387€ in 2024.

Where is the headquarters of DUMAS ETUDES ET REALISATIONS ?

The headquarters of DUMAS ETUDES ET REALISATIONS is located in LYON (69007), in the department Rhone.

Where to find the tax return of DUMAS ETUDES ET REALISATIONS ?

The tax return of DUMAS ETUDES ET REALISATIONS 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 DUMAS ETUDES ET REALISATIONS operate?

DUMAS ETUDES ET REALISATIONS operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.