INDUSTRIELLE DU DELTA : revenue, balance sheet and financial ratios

INDUSTRIELLE DU DELTA is a French company founded 47 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in MARTIGUES (13500), this company of category PME shows in 2024 a revenue of 1.2 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 - INDUSTRIELLE DU DELTA (SIREN 317578425)
Indicator 2024 2023 2017 2016 2015
Revenue 1 181 510 € 1 544 620 € N/C N/C 1 680 205 €
Net income 26 836 € 65 957 € 6 821 € 38 264 € 46 918 €
EBITDA 51 085 € 104 008 € N/C N/C 67 577 €
Net margin 2.3% 4.3% N/C N/C 2.8%

Revenue and income statement

In 2024, INDUSTRIELLE DU DELTA achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -24% vs 2023. After deducting consumption (247 k€), gross margin stands at 934 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 4.3% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -51%, reducing margin by 2.4 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 27 k€, i.e. 2.3% 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

1 181 510 €

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

934 024 €

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

51 085 €

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

38 161 €

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

26 836 €

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

4.3%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. 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

0.263%

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

72.291%

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

3.344%

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

0.032

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

23.5%

Solvency indicators evolution
INDUSTRIELLE DU DELTA

Sector positioning

Debt ratio
0.26 2024
2017
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Excellent

In 2024, the debt ratio of INDUSTRIELLE DU DELTA (0.26) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.29% 2024
2017
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Excellent

In 2024, the financial autonomy of INDUSTRIELLE DU DELTA (72.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.03 years 2024
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Good

In 2024, the repayment capacity of INDUSTRIELLE DU DELTA (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 309.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

309.888

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

0.0

Liquidity indicators evolution
INDUSTRIELLE DU DELTA

Sector positioning

Liquidity ratio
309.89 2024
2017
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Good +7 pts over 3 years

In 2024, the liquidity ratio of INDUSTRIELLE DU DELTA (309.89) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Average

In 2024, the interest coverage of INDUSTRIELLE DU DELTA (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 56 days of revenue, i.e. 185 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

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

185 379 €

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

46 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

51 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

32 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

56 j

WCR and payment terms evolution
INDUSTRIELLE DU DELTA

Positioning of INDUSTRIELLE DU DELTA in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of INDUSTRIELLE DU DELTA is estimated at 82 391 € (range 48 549€ - 156 675€). With an EBITDA of 51 085€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
48k€ 82k€ 156k€
82 391 € Range: 48 549€ - 156 675€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
51 085 € × 1.0x
Estimation 52 968 €
34 010€ - 122 261€
Revenue Multiple 30%
1 181 510 € × 0.13x
Estimation 152 094 €
80 239€ - 193 108€
Net Income Multiple 20%
26 836 € × 1.9x
Estimation 51 397 €
37 366€ - 188 059€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare INDUSTRIELLE DU DELTA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about INDUSTRIELLE DU DELTA

What is the revenue of INDUSTRIELLE DU DELTA ?

The revenue of INDUSTRIELLE DU DELTA in 2024 is 1.2 M€.

Is INDUSTRIELLE DU DELTA profitable?

Yes, INDUSTRIELLE DU DELTA generated a net profit of 27 k€ in 2024.

Where is the headquarters of INDUSTRIELLE DU DELTA ?

The headquarters of INDUSTRIELLE DU DELTA is located in MARTIGUES (13500), in the department Bouches-du-Rhone.

Where to find the tax return of INDUSTRIELLE DU DELTA ?

The tax return of INDUSTRIELLE DU DELTA 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 INDUSTRIELLE DU DELTA operate?

INDUSTRIELLE DU DELTA operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.