ETABLISSEMENTS DUBOIS-DALLOIS : revenue, balance sheet and financial ratios

ETABLISSEMENTS DUBOIS-DALLOIS is a French company founded 69 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MOULINS (03000), this company of category PME shows in 2025 a revenue of 16.0 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 DUBOIS-DALLOIS (SIREN 935750760)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 15 978 064 € 15 250 014 € 13 199 931 € 15 192 576 € 17 015 362 € 18 026 362 € 17 468 861 € 17 907 409 € 20 134 685 €
Net income 17 943 € -4 176 € 4 192 € 17 759 € 63 808 € -2 820 € 97 496 € 124 154 € 89 217 €
EBITDA 106 246 € -40 407 € 126 821 € -25 504 € 98 188 € 41 244 € 247 838 € 199 791 € 252 945 €
Net margin 0.1% -0.0% 0.0% 0.1% 0.4% -0.0% 0.6% 0.7% 0.4%

Revenue and income statement

In 2025, ETABLISSEMENTS DUBOIS-DALLOIS achieves revenue of 16.0 M€. Activity remains stable over the period (CAGR: -2.8%). Vs 2024: +5%. After deducting consumption (13.0 M€), gross margin stands at 3.0 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 106 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 978 064 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 999 647 €

EBITDA (2025) ?
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

106 246 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 182 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 943 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

90.54%

Financial autonomy (2025) ?
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

21.531%

Cash flow / Revenue (2025) ?
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

0.52%

Repayment capacity (2025) ?
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

21.448

Asset age ratio (2025) ?
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

22.2%

Solvency indicators evolution
ETABLISSEMENTS DUBOIS-DALLOIS

Sector positioning

Debt ratio
90.54 2025
2023
2024
2025
Q1: 4.82
Med: 28.34
Q3: 97.59
Average

In 2025, the debt ratio of ETABLISSEMENTS DUBOIS-DAL... (90.54) 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
21.53% 2025
2023
2024
2025
Q1: 21.4%
Med: 46.13%
Q3: 67.72%
Average -19 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS DUBOIS-DAL... (21.5%) 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
21.45 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 4.23 years
Watch

In 2025, the repayment capacity of ETABLISSEMENTS DUBOIS-DAL... (21.45) 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 157.33. 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 57.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

157.333

Interest coverage (2025) ?
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

57.285

Liquidity indicators evolution
ETABLISSEMENTS DUBOIS-DALLOIS

Sector positioning

Liquidity ratio
157.33 2025
2023
2024
2025
Q1: 178.81
Med: 298.19
Q3: 555.86
Watch -21 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS DUBOIS-DAL... (157.33) 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
57.28x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.08x
Q3: 16.38x
Excellent

In 2025, the interest coverage of ETABLISSEMENTS DUBOIS-DAL... (57.3x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 136 days of revenue, i.e. 6.0 M€ to permanently finance.

Operating WCR (2025) ?
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

6 023 091 €

Customer credit (2025) ?
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

29 j

Supplier credit (2025) ?
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

83 j

Inventory turnover (2025) ?
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

91 j

WCR in days of revenue (2025) ?
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

136 j

WCR and payment terms evolution
ETABLISSEMENTS DUBOIS-DALLOIS

Positioning of ETABLISSEMENTS DUBOIS-DALLOIS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of ETABLISSEMENTS DUBOIS-DALLOIS is estimated at 1 053 418 € (range 568 011€ - 1 649 583€). With an EBITDA of 106 246€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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 2025
113 transactions
568k€ 1053k€ 1649k€
1 053 418 € Range: 568 011€ - 1 649 583€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
106 246 € × 0.7x
Estimation 76 800 €
31 566€ - 281 239€
Revenue Multiple 30%
15 978 064 € × 0.21x
Estimation 3 332 373 €
1 824 485€ - 4 946 170€
Net Income Multiple 20%
17 943 € × 4.3x
Estimation 76 533 €
24 415€ - 125 567€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 voitures et de véhicules automobiles légers)

Compare ETABLISSEMENTS DUBOIS-DALLOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ETABLISSEMENTS DUBOIS-DALLOIS

What is the revenue of ETABLISSEMENTS DUBOIS-DALLOIS ?

The revenue of ETABLISSEMENTS DUBOIS-DALLOIS in 2025 is 16.0 M€.

Is ETABLISSEMENTS DUBOIS-DALLOIS profitable?

Yes, ETABLISSEMENTS DUBOIS-DALLOIS generated a net profit of 18 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS DUBOIS-DALLOIS ?

The headquarters of ETABLISSEMENTS DUBOIS-DALLOIS is located in MOULINS (03000), in the department Allier.

Where to find the tax return of ETABLISSEMENTS DUBOIS-DALLOIS ?

The tax return of ETABLISSEMENTS DUBOIS-DALLOIS 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 DUBOIS-DALLOIS operate?

ETABLISSEMENTS DUBOIS-DALLOIS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.