Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

FROMAGERIE DUBRAY : revenue, balance sheet and financial ratios

FROMAGERIE DUBRAY is a French company founded 18 years ago, specialized in the sector Autres commerces de détail alimentaires en magasin spécialisé . Based in MOUSTIERS-SAINTE-MARIE (04360), this company of category PME shows in 2023 a revenue of 590 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, FROMAGERIE DUBRAY is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector. Point of attention: short-term liquidity is tight.

Financial history - FROMAGERIE DUBRAY (SIREN 502946007)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C 589 707 € 478 578 € 383 047 € 303 617 € 348 307 € 379 954 € 322 045 €
Net income 0 € 10 803 € 5 939 € -27 980 € -9 627 € 20 387 € 1 729 € 1 971 €
EBITDA N/C 12 978 € 7 331 € -21 736 € -5 993 € 24 826 € 8 866 € 5 653 €
Net margin N/C 1.8% 1.2% -7.3% -3.2% 5.9% 0.5% 0.6%

Revenue and income statement

In 2024, FROMAGERIE DUBRAY records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2019-2023: 2 k€ -> 0 €.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

589 707 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

203 448 €

EBITDA (2023) ?
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

12 978 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 634 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 803 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.2%

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Chart evolution

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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 28%. This ratio is slightly less favorable than the sector median (21.3%). Financial autonomy (= Equity / Total assets x 100) reaches 14%. This ratio is slightly less favorable than the sector median (29.5%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.5 years). Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.2%).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.41%

Financial autonomy (2023) ?
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

14.07%

Cash flow / Revenue (2023) ?
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

2.22%

Repayment capacity (2023) ?
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

1.87

Asset age ratio (2023) ?
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

25.8%

Solvency indicators evolution
FROMAGERIE DUBRAY

Sector positioning

Debt ratio
22.13% 2024
Q1: 0.61%
Med: 21.32%
Q3: 97.76%
Average -7 pts over 3 years

In 2024, the debt ratio of FROMAGERIE DUBRAY (22.1%) 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
13.82% 2024
Q1: 8.43%
Med: 29.5%
Q3: 51.35%
Average -17 pts over 3 years

In 2024, the financial autonomy of FROMAGERIE DUBRAY (13.8%) 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
1.87 years 2023
Q1: 0.0 years
Med: 0.46 years
Q3: 2.76 years
Average -11 pts over 2 years

In 2023, the repayment capacity of FROMAGERIE DUBRAY (1.87) 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 0.91. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 3.0x. This ratio is more favorable than the sector median (0.3x).

Liquidity ratio (2023) ?
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

0.91

Interest coverage (2023) ?
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

2.95

Liquidity indicators evolution
FROMAGERIE DUBRAY

Sector positioning

Liquidity ratio
1.02 2024
Q1: 1.08
Med: 1.63
Q3: 2.64
Watch -36 pts over 3 years

In 2024, the liquidity ratio of FROMAGERIE DUBRAY (1.02) 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
2.95x 2023
Q1: 0.0x
Med: 0.32x
Q3: 4.62x
Good -11 pts over 2 years

In 2023, the interest coverage of FROMAGERIE DUBRAY (3.0x) 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. WCR is negative (-4 days): operations structurally generate cash. Between 2020 and 2023, WCR improved by 51 days of revenue, freeing up cash.

Operating WCR (2023) ?
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

-7 000 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

32 j

Inventory turnover (2023) ?
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

18 j

WCR in days of revenue (2023) ?
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

-4 j

WCR and payment terms evolution
FROMAGERIE DUBRAY

Positioning of FROMAGERIE DUBRAY in its sector

Comparison with sector Autres commerces de détail alimentaires en magasin spécialisé

Similar companies (Autres commerces de détail alimentaires en magasin spécialisé )

Compare FROMAGERIE DUBRAY with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail alimentaires en magasin spécialisé

Top companies in Autres commerces de détail alimentaires en magasin spécialisé

Largest companies by revenue in the sector Autres commerces de détail alimentaires en magasin spécialisé :

Top companies in Alpes-de-Haute-Provence

Largest companies by revenue in the department Alpes-de-Haute-Provence:

Voir le classement complet du département Alpes-de-Haute-Provence

Frequently asked questions about FROMAGERIE DUBRAY

What is the revenue of FROMAGERIE DUBRAY ?

The revenue of FROMAGERIE DUBRAY in 2023 is 590 k€.

Is FROMAGERIE DUBRAY profitable?

Yes, FROMAGERIE DUBRAY generated a net profit of 11 k€ in 2023.

Where is the headquarters of FROMAGERIE DUBRAY ?

The headquarters of FROMAGERIE DUBRAY is located in MOUSTIERS-SAINTE-MARIE (04360), in the department Alpes-de-Haute-Provence.

Where to find the tax return of FROMAGERIE DUBRAY ?

The tax return of FROMAGERIE DUBRAY 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 FROMAGERIE DUBRAY operate?

FROMAGERIE DUBRAY operates in the sector Autres commerces de détail alimentaires en magasin spécialisé (NAF code 47.29Z). See the 'Sector positioning' section above to compare the company with its competitors.