SIREN : 343776829
SA DUFRA is a French company founded 38 years ago, specialized in the sector Hypermarchés. Based in ARGENTAN (61200), this company of category ETI shows in 2024 a revenue of 40.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 40 343 979 € | 40 078 539 € | 36 582 425 € | 35 270 355 € | 33 621 826 € | 34 611 318 € | 32 885 333 € | 33 153 797 € | 33 411 415 € | 34 420 936 € |
| Net income | 630 759 € | 573 035 € | 385 202 € | 495 798 € | 383 940 € | 24 862 € | 92 971 € | 380 996 € | 415 764 € | 502 184 € |
| EBITDA | 1 184 220 € | 1 310 390 € | 1 059 548 € | 1 340 160 € | 1 110 624 € | 610 606 € | 228 624 € | 525 075 € | 1 011 872 € | 1 061 691 € |
| Net margin | 1.6% | 1.4% | 1.1% | 1.4% | 1.1% | 0.1% | 0.3% | 1.1% | 1.2% | 1.5% |
In 2024, SA DUFRA achieves revenue of 40.3 M€. Revenue is growing positively over 10 years (CAGR: +1.8%). Vs 2023: +1%. After deducting consumption (33.4 M€), gross margin stands at 6.9 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 1.2 M€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 631 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
40 343 979 €
6 905 670 €
1 184 220 €
932 987 €
630 759 €
2.9%
The debt ratio (= Financial debt / Equity x 100) stands at 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
108.238%
16.273%
2.207%
1.126
18.2%
In 2024, the debt ratio of SA DUFRA (108.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SA DUFRA (16.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SA DUFRA (1.13) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 115.54. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.
115.538
0.988
In 2024, the liquidity ratio of SA DUFRA (115.54) 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.
In 2024, the interest coverage of SA DUFRA (1.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 2.7 M€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.
2 696 188 €
1 j
27 j
26 j
24 j
Based on 551 transactions of similar company sales in 2024, the value of SA DUFRA is estimated at 6 317 105 € (range 2 820 168€ - 12 733 133€). With an EBITDA of 1 184 220€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SA DUFRA with other companies in the same sector:
The revenue of SA DUFRA in 2024 is 40.3 M€.
Yes, SA DUFRA generated a net profit of 631 k€ in 2024.
The headquarters of SA DUFRA is located in ARGENTAN (61200), in the department Orne.
The tax return of SA DUFRA 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).
SA DUFRA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.