H. DELUC ET COMPAGNIE : revenue, balance sheet and financial ratios

H. DELUC ET COMPAGNIE is a French company founded 68 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in TRELISSAC (24750), this company of category ETI shows in 2024 a revenue of 28.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - H. DELUC ET COMPAGNIE (SIREN 581980745)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 28 266 739 € 32 624 613 € 26 895 389 € 29 598 836 € 30 899 024 € 33 357 167 € 29 358 088 € 28 762 004 € 27 218 309 €
Net income 202 812 € 367 730 € 239 350 € 221 208 € 210 447 € 194 327 € 212 248 € 248 722 € 177 867 €
EBITDA 430 546 € 806 228 € 274 395 € 180 354 € 65 358 € 307 185 € 82 786 € 243 175 € 231 587 €
Net margin 0.7% 1.1% 0.9% 0.7% 0.7% 0.6% 0.7% 0.9% 0.7%

Revenue and income statement

In 2024, H. DELUC ET COMPAGNIE achieves revenue of 28.3 M€. Revenue is growing positively over 9 years (CAGR: +0.5%). Significant drop of -13% vs 2023. After deducting consumption (23.5 M€), gross margin stands at 4.7 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 431 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 203 k€, i.e. 0.7% 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

28 266 739 €

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

4 749 812 €

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

430 546 €

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

341 255 €

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

202 812 €

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

1.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% 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

85.882%

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

21.447%

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

0.99%

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

7.721

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

24.9%

Solvency indicators evolution
H. DELUC ET COMPAGNIE

Sector positioning

Debt ratio
85.88 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average -8 pts over 3 years

In 2024, the debt ratio of H. DELUC ET COMPAGNIE (85.88) 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
21.45% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average +15 pts over 3 years

In 2024, the financial autonomy of H. DELUC ET COMPAGNIE (21.4%) 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
7.72 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of H. DELUC ET COMPAGNIE (7.72) 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 160.38. 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 21.5x. 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

160.384

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

21.525

Liquidity indicators evolution
H. DELUC ET COMPAGNIE

Sector positioning

Liquidity ratio
160.38 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Average +10 pts over 3 years

In 2024, the liquidity ratio of H. DELUC ET COMPAGNIE (160.38) 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
21.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Good

In 2024, the interest coverage of H. DELUC ET COMPAGNIE (21.5x) 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. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 80 days of the operating cycle (retail model). Inventory turnover is 138 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 151 days of revenue, i.e. 11.9 M€ to permanently finance. Over 2016-2024, WCR increased by +79%, 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

11 868 073 €

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

17 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

97 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

138 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

151 j

WCR and payment terms evolution
H. DELUC ET COMPAGNIE

Positioning of H. DELUC ET COMPAGNIE 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 H. DELUC ET COMPAGNIE is estimated at 1 813 321 € (range 807 550€ - 3 253 246€). With an EBITDA of 430 546€, the sector multiple of 1.6x is applied. 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
807k€ 1813k€ 3253k€
1 813 321 € Range: 807 550€ - 3 253 246€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
430 546 € × 1.6x
Estimation 694 568 €
258 461€ - 1 034 134€
Revenue Multiple 30%
28 266 739 € × 0.16x
Estimation 4 534 060 €
2 070 772€ - 8 000 376€
Net Income Multiple 20%
202 812 € × 2.6x
Estimation 529 098 €
285 441€ - 1 680 334€

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 H. DELUC ET COMPAGNIE 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 H. DELUC ET COMPAGNIE

What is the revenue of H. DELUC ET COMPAGNIE ?

The revenue of H. DELUC ET COMPAGNIE in 2024 is 28.3 M€.

Is H. DELUC ET COMPAGNIE profitable?

Yes, H. DELUC ET COMPAGNIE generated a net profit of 203 k€ in 2024.

Where is the headquarters of H. DELUC ET COMPAGNIE ?

The headquarters of H. DELUC ET COMPAGNIE is located in TRELISSAC (24750), in the department Dordogne.

Where to find the tax return of H. DELUC ET COMPAGNIE ?

The tax return of H. DELUC ET COMPAGNIE 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 H. DELUC ET COMPAGNIE operate?

H. DELUC ET COMPAGNIE 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.