LE DAUPHIN PORQUEROLLAIS : revenue, balance sheet and financial ratios

LE DAUPHIN PORQUEROLLAIS is a French company founded 33 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in HYERES (83400), this company of category PME shows in 2022 a revenue of 268 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 - LE DAUPHIN PORQUEROLLAIS (SIREN 390232304)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 267 890 € 236 841 € 191 681 € 215 889 € 257 158 € 145 774 € 204 623 €
Net income 30 878 € 24 625 € 14 485 € 12 788 € 1 005 € -33 667 € 12 726 €
EBITDA 39 733 € 36 821 € 26 233 € 24 320 € 12 114 € -21 095 € 20 647 €
Net margin 11.5% 10.4% 7.6% 5.9% 0.4% -23.1% 6.2%

Revenue and income statement

In 2022, LE DAUPHIN PORQUEROLLAIS achieves revenue of 268 k€. Revenue is growing positively over 7 years (CAGR: +4.6%). Vs 2021, growth of +13% (237 k€ -> 268 k€). After deducting consumption (125 k€), gross margin stands at 143 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 14.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

267 890 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

142 949 €

EBITDA (2022) ?
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

39 733 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 912 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 878 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.8%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.719%

Financial autonomy (2022) ?
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

28.558%

Cash flow / Revenue (2022) ?
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

14.547%

Repayment capacity (2022) ?
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

2.582

Asset age ratio (2022) ?
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

44.2%

Solvency indicators evolution
LE DAUPHIN PORQUEROLLAIS

Sector positioning

Debt ratio
41.72 2022
2020
2021
2022
Q1: 0.17
Med: 26.83
Q3: 100.19
Average +11 pts over 3 years

In 2022, the debt ratio of LE DAUPHIN PORQUEROLLAIS (41.72) 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
28.56% 2022
2020
2021
2022
Q1: 9.09%
Med: 34.43%
Q3: 58.7%
Average +10 pts over 3 years

In 2022, the financial autonomy of LE DAUPHIN PORQUEROLLAIS (28.6%) 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
2.58 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average

In 2022, the repayment capacity of LE DAUPHIN PORQUEROLLAIS (2.58) 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 1438.46. 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 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

1438.456

Interest coverage (2022) ?
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

3.312

Liquidity indicators evolution
LE DAUPHIN PORQUEROLLAIS

Sector positioning

Liquidity ratio
1438.46 2022
2020
2021
2022
Q1: 125.37
Med: 213.41
Q3: 374.77
Excellent +7 pts over 3 years

In 2022, the liquidity ratio of LE DAUPHIN PORQUEROLLAIS (1438.46) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.31x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Excellent

In 2022, the interest coverage of LE DAUPHIN PORQUEROLLAIS (3.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 8 k€ to permanently finance. Over 2016-2022, WCR increased by +153%, requiring additional financing.

Operating WCR (2022) ?
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

8 305 €

Customer credit (2022) ?
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 (2022) ?
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

11 j

Inventory turnover (2022) ?
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

11 j

WCR in days of revenue (2022) ?
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

11 j

WCR and payment terms evolution
LE DAUPHIN PORQUEROLLAIS

Positioning of LE DAUPHIN PORQUEROLLAIS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of LE DAUPHIN PORQUEROLLAIS is estimated at 92 470 € (range 56 058€ - 182 195€). With an EBITDA of 39 733€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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 2022
109 transactions
56k€ 92k€ 182k€
92 470 € Range: 56 058€ - 182 195€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 733 € × 1.8x
Estimation 72 897 €
48 177€ - 155 733€
Revenue Multiple 30%
267 890 € × 0.48x
Estimation 129 322 €
79 625€ - 209 073€
Net Income Multiple 20%
30 878 € × 2.8x
Estimation 86 127 €
40 410€ - 208 037€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Autres commerces de détail spécialisés divers)

Compare LE DAUPHIN PORQUEROLLAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LE DAUPHIN PORQUEROLLAIS

What is the revenue of LE DAUPHIN PORQUEROLLAIS ?

The revenue of LE DAUPHIN PORQUEROLLAIS in 2022 is 268 k€.

Is LE DAUPHIN PORQUEROLLAIS profitable?

Yes, LE DAUPHIN PORQUEROLLAIS generated a net profit of 31 k€ in 2022.

Where is the headquarters of LE DAUPHIN PORQUEROLLAIS ?

The headquarters of LE DAUPHIN PORQUEROLLAIS is located in HYERES (83400), in the department Var.

Where to find the tax return of LE DAUPHIN PORQUEROLLAIS ?

The tax return of LE DAUPHIN PORQUEROLLAIS 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 LE DAUPHIN PORQUEROLLAIS operate?

LE DAUPHIN PORQUEROLLAIS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.