GROUPE DS GESTION : revenue, balance sheet and financial ratios

GROUPE DS GESTION is a French company founded 14 years ago, specialized in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle. Based in LYON (69006), this company of category PME shows in 2024 a revenue of 698 k€. 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 - GROUPE DS GESTION (SIREN 532860780)
Indicator 2024 2023 2016
Revenue 698 209 € 1 028 588 € 1 316 940 €
Net income 14 088 € 251 093 € 112 442 €
EBITDA 33 497 € 312 592 € 167 779 €
Net margin 2.0% 24.4% 8.5%

Revenue and income statement

In 2024, GROUPE DS GESTION achieves revenue of 698 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.6%). Significant drop of -32% vs 2023. After deducting consumption (0 €), gross margin stands at 698 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 4.8% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -89%, reducing margin by 25.6 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 14 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

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

698 209 €

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

698 209 €

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

33 497 €

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

25 914 €

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

14 088 €

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

4.8%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

100.223%

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

18.031%

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

3.317%

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

11.491

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

66.4%

Solvency indicators evolution
GROUPE DS GESTION

Sector positioning

Debt ratio
100.22 2024
2016
2023
2024
Q1: 0.0
Med: 3.83
Q3: 45.91
Watch +51 pts over 3 years

In 2024, the debt ratio of GROUPE DS GESTION (100.22) 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.

Financial autonomy
18.03% 2024
2016
2023
2024
Q1: 2.37%
Med: 31.72%
Q3: 53.17%
Average

In 2024, the financial autonomy of GROUPE DS GESTION (18.0%) 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
11.49 years 2024
2016
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of GROUPE DS GESTION (11.49) 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 140.38. 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 37.1x. Operating income very largely covers interest expenses: high safety margin.

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

140.381

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

37.078

Liquidity indicators evolution
GROUPE DS GESTION

Sector positioning

Liquidity ratio
140.38 2024
2016
2023
2024
Q1: 130.85
Med: 203.74
Q3: 398.26
Average -38 pts over 3 years

In 2024, the liquidity ratio of GROUPE DS GESTION (140.38) 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.

Interest coverage
37.08x 2024
2016
2023
2024
Q1: -0.0x
Med: 0.0x
Q3: 0.8x
Excellent +24 pts over 3 years

In 2024, the interest coverage of GROUPE DS GESTION (37.1x) 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: 213 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 411 days. Excellent situation: suppliers finance 198 days of the operating cycle (retail model). Overall, WCR represents 423 days of revenue, i.e. 821 k€ to permanently finance. Over 2016-2024, WCR increased by +642%, requiring additional financing.

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

821 212 €

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

213 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

411 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

0 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

423 j

WCR and payment terms evolution
GROUPE DS GESTION

Positioning of GROUPE DS GESTION in its sector

Comparison with sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of GROUPE DS GESTION is estimated at 139 727 € (range 59 562€ - 294 754€). With an EBITDA of 33 497€, the sector multiple of 3.3x 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.

Estimated enterprise value 2024
158 transactions
59k€ 139k€ 294k€
139 727 € Range: 59 562€ - 294 754€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 497 € × 3.3x
Estimation 111 703 €
36 145€ - 264 961€
Revenue Multiple 30%
698 209 € × 0.36x
Estimation 248 835 €
130 064€ - 466 315€
Net Income Multiple 20%
14 088 € × 3.3x
Estimation 46 126 €
12 353€ - 111 896€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle)

Compare GROUPE DS GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Frequently asked questions about GROUPE DS GESTION

What is the revenue of GROUPE DS GESTION ?

The revenue of GROUPE DS GESTION in 2024 is 698 k€.

Is GROUPE DS GESTION profitable?

Yes, GROUPE DS GESTION generated a net profit of 14 k€ in 2024.

Where is the headquarters of GROUPE DS GESTION ?

The headquarters of GROUPE DS GESTION is located in LYON (69006), in the department Rhone.

Where to find the tax return of GROUPE DS GESTION ?

The tax return of GROUPE DS GESTION 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 GROUPE DS GESTION operate?

GROUPE DS GESTION operates in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle (NAF code 82.91Z). See the 'Sector positioning' section above to compare the company with its competitors.