ETABLISSEMENTS DEVOLDERE : revenue, balance sheet and financial ratios

ETABLISSEMENTS DEVOLDERE is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de textiles. Based in BAILLEUL (59270), this company of category PME shows in 2024 a revenue of 99.9 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 - ETABLISSEMENTS DEVOLDERE (SIREN 950517524)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 99 895 216 € 69 216 024 € 42 956 587 € 38 536 901 € 38 775 278 € 40 367 536 € 25 485 381 € 23 184 670 € 23 149 704 € 17 247 787 €
Net income 1 487 786 € 1 008 727 € 883 926 € 961 641 € 500 359 € 919 239 € 720 337 € 417 183 € 402 969 € 26 414 €
EBITDA 1 890 706 € 1 359 011 € 1 194 403 € 1 458 262 € 723 847 € 1 406 118 € 853 214 € 604 013 € 755 844 € 417 039 €
Net margin 1.5% 1.5% 2.1% 2.5% 1.3% 2.3% 2.8% 1.8% 1.7% 0.2%

Revenue and income statement

In 2024, ETABLISSEMENTS DEVOLDERE achieves revenue of 99.9 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.6%. Vs 2023, growth of +44% (69.2 M€ -> 99.9 M€). After deducting consumption (96.1 M€), gross margin stands at 3.8 M€, i.e. a rate of 4%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 1.5% 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

99 895 216 €

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

3 766 896 €

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

1 890 706 €

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

1 864 671 €

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

1 487 786 €

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

1.9%

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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 8%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

8.266%

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

26.634%

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

1.504%

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

0.477

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

30.9%

Solvency indicators evolution
ETABLISSEMENTS DEVOLDERE

Sector positioning

Debt ratio
8.27 2024
2022
2023
2024
Q1: 0.0
Med: 9.05
Q3: 44.77
Good +18 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS DEVOLDERE (8.27) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
26.63% 2024
2022
2023
2024
Q1: 7.91%
Med: 38.68%
Q3: 65.68%
Average -19 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS DEVOLDERE (26.6%) 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
0.48 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.92 years
Average +10 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS DEVOLDERE (0.48) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.01. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

140.01

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

0.013

Liquidity indicators evolution
ETABLISSEMENTS DEVOLDERE

Sector positioning

Liquidity ratio
140.01 2024
2022
2023
2024
Q1: 132.55
Med: 236.39
Q3: 432.33
Average -15 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS DEVOLDERE (140.01) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.86x
Good -25 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS DEVOLDERE (0.0x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 99 days of revenue, i.e. 27.6 M€ to permanently finance. Over 2015-2024, WCR increased by +481%, requiring additional financing.

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

27 555 096 €

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

83 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

88 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

0 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

99 j

WCR and payment terms evolution
ETABLISSEMENTS DEVOLDERE

Positioning of ETABLISSEMENTS DEVOLDERE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de textiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 6 919 568€ to 24 994 162€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
6919k€ 16299k€ 24994k€
16 299 174 € Range: 6 919 568€ - 24 994 162€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 textiles)

Compare ETABLISSEMENTS DEVOLDERE with other companies in the same sector:

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

Frequently asked questions about ETABLISSEMENTS DEVOLDERE

What is the revenue of ETABLISSEMENTS DEVOLDERE ?

The revenue of ETABLISSEMENTS DEVOLDERE in 2024 is 99.9 M€.

Is ETABLISSEMENTS DEVOLDERE profitable?

Yes, ETABLISSEMENTS DEVOLDERE generated a net profit of 1.5 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS DEVOLDERE ?

The headquarters of ETABLISSEMENTS DEVOLDERE is located in BAILLEUL (59270), in the department Nord.

Where to find the tax return of ETABLISSEMENTS DEVOLDERE ?

The tax return of ETABLISSEMENTS DEVOLDERE 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 DEVOLDERE operate?

ETABLISSEMENTS DEVOLDERE operates in the sector Commerce de gros (commerce interentreprises) de textiles (NAF code 46.41Z). See the 'Sector positioning' section above to compare the company with its competitors.