ETS DUGAST : revenue, balance sheet and financial ratios

ETS DUGAST is a French company founded 50 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHOLET (49300), this company of category ETI shows in 2024 a revenue of 62.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETS DUGAST (SIREN 305918187)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 62 877 670 € 69 447 821 € 61 356 382 € 56 553 642 € 42 466 525 € 55 685 885 € 48 327 073 € 40 214 628 €
Net income -1 006 354 € -290 495 € 284 290 € -509 625 € -564 684 € -219 186 € -526 117 € -275 570 €
EBITDA -408 195 € 487 681 € 572 594 € -575 000 € -292 724 € -267 199 € -581 249 € -428 709 €
Net margin -1.6% -0.4% 0.5% -0.9% -1.3% -0.4% -1.1% -0.7%

Revenue and income statement

Im Jahr 2024 erzielt ETS DUGAST einen Umsatz von 62.9 Mio€. Im Zeitraum 2016-2024 zeigt das Unternehmen starkes Wachstum mit einer CAGR von +5.7%. Leichter Rückgang von -9% vs 2023. Nach Abzug des Verbrauchs (54.3 Mio€) beträgt die Bruttomarge 8.5 Mio€, d.h. eine Rate von 14%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -408 k€, was -0.6% des Umsatzes entspricht. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -1.0 Mio€ (-1.6% des Umsatzes).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

62 877 670 €

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

8 547 993 €

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

-408 195 €

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

-607 531 €

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

-1 006 354 €

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

-0.6%

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 362%. Kritische Situation: Die Schulden übersteigen das Eigenkapital erheblich. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 12%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.

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

362.492%

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

11.977%

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

-1.499%

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

-10.198

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

44.8%

Solvency indicators evolution
ETS DUGAST

Sector positioning

Verschuldungsgrad
362.49 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average

Im Jahr 2024 liegt über dem Median der Branche das verschuldungsgrad von ETS DUGAST (362.49). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
11.98% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von ETS DUGAST (12.0%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-10.2 ans 2024
2022
2023
2024
Q1: -0.37 ans
Med: 0.21 ans
Q3: 3.53 ans
Ausgezeichnet -50 pts over 3 years

Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von ETS DUGAST (-10.2 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 166.30. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

166.3

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

-127.386

Liquidity indicators evolution
ETS DUGAST

Sector positioning

Liquiditätsquote
166.3 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average +13 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das liquiditätsquote von ETS DUGAST (166.30). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-127.39x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average -50 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das zinsdeckung von ETS DUGAST (-127.4x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 25 Tage. Lieferantenfrist: 60 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 35 Tage des Betriebszyklus. Die Bestandsumschlagsdauer beträgt 88 Tage. Der WCR repräsentiert 119 Tage Umsatz. Im Zeitraum 2016-2024 stieg der WCR um +90%.

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

20 730 768 €

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

25 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

60 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

88 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

119 j

WCR and payment terms evolution
ETS DUGAST

Positioning of ETS DUGAST in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of ETS DUGAST is estimated at 10 085 745 € (range 4 606 308€ - 17 796 357€). The price/revenue ratio is 0.16x (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 2024
148 transactions
4606k€ 10085k€ 17796k€
10 085 745 € Range: 4 606 308€ - 17 796 357€
NAF 5 année 2024

Valuation method used

Revenue Multiple
62 877 670 € × 0.16x = 10 085 746 €
Range: 4 606 308€ - 17 796 357€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 ETS DUGAST 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 ETS DUGAST

What is the revenue of ETS DUGAST ?

The revenue of ETS DUGAST in 2024 is 62.9 M€.

Is ETS DUGAST profitable?

ETS DUGAST recorded a net loss in 2024.

Where is the headquarters of ETS DUGAST ?

The headquarters of ETS DUGAST is located in CHOLET (49300), in the department Maine-et-Loire.

Where to find the tax return of ETS DUGAST ?

The tax return of ETS DUGAST 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 ETS DUGAST operate?

ETS DUGAST 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.