SIREN : 313182503
ETABLISSEMENTS DULUARD is a French company founded 62 years ago, specialized in the sector Services funéraires. Based in RUAUDIN (72230), this company of category ETI shows in 2024 a revenue of 5.8 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 846 556 € | 5 982 505 € | 6 147 345 € | 5 816 781 € | 4 862 311 € | 4 487 939 € | 4 743 828 € | 4 349 276 € | 3 894 237 € |
| Net income | 489 493 € | 556 783 € | 750 568 € | 817 624 € | 450 167 € | 174 027 € | 230 151 € | 145 994 € | 152 191 € |
| EBITDA | 755 662 € | 759 803 € | 981 083 € | 1 121 252 € | 578 358 € | 169 845 € | 277 104 € | 181 813 € | 767 € |
| Net margin | 8.4% | 9.3% | 12.2% | 14.1% | 9.3% | 3.9% | 4.9% | 3.4% | 3.9% |
In 2024, ETABLISSEMENTS DULUARD achieves revenue of 5.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -2% vs 2023. After deducting consumption (697 k€), gross margin stands at 5.1 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 756 k€, representing 12.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 489 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.
5 846 556 €
5 149 376 €
755 662 €
635 252 €
489 493 €
12.9%
The debt ratio (= Financial debt / Equity x 100) stands at 252%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
252.328%
23.078%
9.711%
4.048
14.1%
In 2024, the debt ratio of ETABLISSEMENTS DULUARD (252.33) 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.
In 2024, the financial autonomy of ETABLISSEMENTS DULUARD (23.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of ETABLISSEMENTS DULUARD (4.05) 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 178.40. 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 19.4x. Operating income very largely covers interest expenses: high safety margin.
178.397
19.397
In 2024, the liquidity ratio of ETABLISSEMENTS DULUARD (178.40) 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.
In 2024, the interest coverage of ETABLISSEMENTS DULUARD (19.4x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 367 days of revenue, i.e. 6.0 M€ to permanently finance. Over 2016-2024, WCR increased by +587%, requiring additional financing.
5 960 856 €
46 j
85 j
11 j
367 j
Based on 108 transactions of similar company sales (all years), the value of ETABLISSEMENTS DULUARD is estimated at 1 858 316 € (range 734 412€ - 3 927 377€). With an EBITDA of 755 662€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.36x (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 108 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 DULUARD with other companies in the same sector:
The revenue of ETABLISSEMENTS DULUARD in 2024 is 5.8 M€.
Yes, ETABLISSEMENTS DULUARD generated a net profit of 489 k€ in 2024.
The headquarters of ETABLISSEMENTS DULUARD is located in RUAUDIN (72230), in the department Sarthe.
The tax return of ETABLISSEMENTS DULUARD 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 DULUARD operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.