Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

D.V.S. : revenue, balance sheet and financial ratios

D.V.S. is a French company founded 14 years ago, specialized in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé. Based in DIZY (51530), this company of category PME shows in 2022 a revenue of 871 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-06

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, D.V.S. is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - D.V.S. (SIREN 538807785)
Indicator 2023 2022 2016
Revenue N/C 871 309 € 265 297 €
Net income 0 € -4 911 € 2 234 €
EBITDA N/C 58 429 € 11 265 €
Net margin N/C -0.6% 0.8%

Revenue and income statement

In 2023, D.V.S. records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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

871 309 €

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

335 287 €

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

58 429 €

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

9 595 €

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

-4 911 €

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

6.7%

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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 1794%. This ratio is less favorable than the sector median (30.7%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This ratio is more favorable than the sector median (36.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.3 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.8 years) and warrants attention. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.7%).

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

1793.9%

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

52.49%

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

2.65%

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

14.32

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

73.1%

Solvency indicators evolution
D.V.S.

Sector positioning

Debt ratio
596.68% 2023
Q1: 3.28%
Med: 30.71%
Q3: 109.92%
Watch

In 2023, the debt ratio of D.V.S. (596.7%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
53.62% 2023
Q1: 15.53%
Med: 36.22%
Q3: 62.05%
Good +17 pts over 3 years

In 2023, the financial autonomy of D.V.S. (53.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
14.32 years 2022
Q1: 0.0 years
Med: 0.8 years
Q3: 3.44 years
Watch

In 2022, the repayment capacity of D.V.S. (14.32) 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 1.12. This ratio is less favorable than the sector median (2.2) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 14.0x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.6x).

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

1.12

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

13.99

Liquidity indicators evolution
D.V.S.

Sector positioning

Liquidity ratio
1.19 2023
Q1: 1.23
Med: 2.17
Q3: 3.75
Watch -20 pts over 3 years

In 2023, the liquidity ratio of D.V.S. (1.19) 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
13.99x 2022
Q1: 0.0x
Med: 0.58x
Q3: 3.9x
Excellent

In 2022, the interest coverage of D.V.S. (14.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 318 days. Excellent situation: suppliers finance 317 days of the operating cycle (retail model). Overall, WCR represents 6 days of revenue, i.e. 0 € 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

0 €

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

1 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

318 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 (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

6 j

WCR and payment terms evolution
D.V.S.

Positioning of D.V.S. in its sector

Comparison with sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Similar companies (Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé)

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

Voir toutes les statistiques du secteur Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Top companies in Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé:

Top companies in Marne

Largest companies by revenue in the department Marne:

Voir le classement complet du département Marne

Frequently asked questions about D.V.S.

What is the revenue of D.V.S. ?

The revenue of D.V.S. in 2022 is 871 k€.

Is D.V.S. profitable?

D.V.S. recorded a net loss in 2022.

Where is the headquarters of D.V.S. ?

The headquarters of D.V.S. is located in DIZY (51530), in the department Marne.

Where to find the tax return of D.V.S. ?

The tax return of D.V.S. 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.V.S. operate?

D.V.S. operates in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé (NAF code 47.76Z). See the 'Sector positioning' section above to compare the company with its competitors.