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ETABLISSEMENTS DELESCLUSE : revenue, balance sheet and financial ratios

ETABLISSEMENTS DELESCLUSE is a French company founded 62 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in PARIS (75020), this company of category PME shows in 2018 a revenue of 709 k€. 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 - ETABLISSEMENTS DELESCLUSE (SIREN 476480926)
Indicator 2018
Revenue 709 426 €
Net income -38 537 €
EBITDA -52 524 €
Net margin -5.4%

Revenue and income statement

In 2018, ETABLISSEMENTS DELESCLUSE achieves revenue of 709 k€. After deducting consumption (432 k€), gross margin stands at 278 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -53 k€, representing -7.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -39 k€ (-5.4% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

709 426 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

277 622 €

EBITDA (2018) ?
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

-52 524 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-45 663 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-38 537 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.4%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.587%

Financial autonomy (2018) ?
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

61.367%

Cash flow / Revenue (2018) ?
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

-6.345%

Repayment capacity (2018) ?
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

-1.799

Asset age ratio (2018) ?
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

13.7%

Solvency indicators evolution
ETABLISSEMENTS DELESCLUSE

Sector positioning

Debt ratio
37.59 2018
2018
Q1: 0.61
Med: 14.03
Q3: 64.66
Average

In 2018, the debt ratio of ETABLISSEMENTS DELESCLUSE (37.59) 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
61.37% 2018
2018
Q1: 16.96%
Med: 37.81%
Q3: 59.63%
Excellent

In 2018, the financial autonomy of ETABLISSEMENTS DELESCLUSE (61.4%) 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
-1.8 years 2018
2018
Q1: 0.0 years
Med: 0.29 years
Q3: 1.97 years
Excellent

In 2018, the repayment capacity of ETABLISSEMENTS DELESCLUSE (-1.80) 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 365.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

365.681

Interest coverage (2018) ?
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

-14.742

Liquidity indicators evolution
ETABLISSEMENTS DELESCLUSE

Sector positioning

Liquidity ratio
365.68 2018
2018
Q1: 133.38
Med: 193.85
Q3: 288.05
Excellent

In 2018, the liquidity ratio of ETABLISSEMENTS DELESCLUSE (365.68) 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
-14.74x 2018
2018
Q1: 0.0x
Med: 0.56x
Q3: 5.43x
Watch

In 2018, the interest coverage of ETABLISSEMENTS DELESCLUSE (-14.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 39 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 183 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 247 days of revenue, i.e. 487 k€ to permanently finance.

Operating WCR (2018) ?
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

487 056 €

Customer credit (2018) ?
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

73 j

Supplier credit (2018) ?
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

34 j

Inventory turnover (2018) ?
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

183 j

WCR in days of revenue (2018) ?
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

247 j

WCR and payment terms evolution
ETABLISSEMENTS DELESCLUSE

Positioning of ETABLISSEMENTS DELESCLUSE in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 146 663€ to 282 714€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
146k€ 237k€ 282k€
237 702 € Range: 146 663€ - 282 714€
NAF 5 année 2018
How is this estimate calculated?

This estimate is based on the analysis of 40 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 d'équipements automobiles)

Compare ETABLISSEMENTS DELESCLUSE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about ETABLISSEMENTS DELESCLUSE

What is the revenue of ETABLISSEMENTS DELESCLUSE ?

The revenue of ETABLISSEMENTS DELESCLUSE in 2018 is 709 k€.

Is ETABLISSEMENTS DELESCLUSE profitable?

ETABLISSEMENTS DELESCLUSE recorded a net loss in 2018.

Where is the headquarters of ETABLISSEMENTS DELESCLUSE ?

The headquarters of ETABLISSEMENTS DELESCLUSE is located in PARIS (75020), in the department Paris.

Where to find the tax return of ETABLISSEMENTS DELESCLUSE ?

The tax return of ETABLISSEMENTS DELESCLUSE 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 ETABLISSEMENTS DELESCLUSE operate?

ETABLISSEMENTS DELESCLUSE operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.