SIREN : 318896289
ETABLISSEMENTS DUGUE is a French company founded 60 years ago, specialized in the sector Construction d'autres bâtiments. Based in LE PIN (79140), this company of category ETI shows in 2023 a revenue of 18.9 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
| Indicator | 2023 | 2022 |
|---|---|---|
| Revenue | 18 936 725 € | 37 675 185 € |
| Net income | 192 783 € | 3 433 213 € |
| EBITDA | 574 459 € | 4 965 550 € |
| Net margin | 1.0% | 9.1% |
In 2023, ETABLISSEMENTS DUGUE achieves revenue of 18.9 M€. Significant drop of -50% vs 2022. After deducting consumption (8.1 M€), gross margin stands at 10.8 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 574 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-50%), EBITDA varies by -88%, reducing margin by 10.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 193 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
18 936 725 €
10 813 033 €
574 459 €
53 416 €
192 783 €
3.0%
The debt ratio (= Financial debt / Equity x 100) stands at 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
64.323%
32.054%
2.945%
4.597
20.4%
In 2023, the debt ratio of ETABLISSEMENTS DUGUE (64.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of ETABLISSEMENTS DUGUE (32.0%) 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.
In 2023, the repayment capacity of ETABLISSEMENTS DUGUE (4.60) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 190.88. 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 3.2x. Financial charges are adequately covered by operations.
190.885
3.234
In 2023, the liquidity ratio of ETABLISSEMENTS DUGUE (190.88) 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.
In 2023, the interest coverage of ETABLISSEMENTS DUGUE (3.2x) 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) 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: 79 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 161 days of revenue, i.e. 8.5 M€ to permanently finance.
8 492 553 €
83 j
79 j
89 j
161 j
Based on 113 transactions of similar company sales (all years), the value of ETABLISSEMENTS DUGUE is estimated at 1 768 707 € (range 862 374€ - 4 208 833€). With an EBITDA of 574 459€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETABLISSEMENTS DUGUE with other companies in the same sector:
Voir toutes les statistiques du secteur Construction d'autres bâtiments
The revenue of ETABLISSEMENTS DUGUE in 2023 is 18.9 M€.
Yes, ETABLISSEMENTS DUGUE generated a net profit of 193 k€ in 2023.
The headquarters of ETABLISSEMENTS DUGUE is located in LE PIN (79140), in the department Deux-Sevres.
The tax return of ETABLISSEMENTS DUGUE 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).
ETABLISSEMENTS DUGUE operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.