SIREN : 438300436
SARL C M Z DUFOUR DIDIER is a French company founded 24 years ago, specialized in the sector Travaux de couverture par éléments. Based in LIGNIERES (18160), this company of category PME shows in 2024 a revenue of 1.6 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 599 675 € | 1 465 758 € | 1 375 116 € | 1 228 148 € | 1 250 132 € | 1 186 963 € | 1 078 781 € | N/C |
| Net income | 20 861 € | -26 522 € | 27 497 € | 41 128 € | 30 918 € | 5 743 € | -41 548 € | 12 245 € |
| EBITDA | 119 193 € | 23 852 € | 87 488 € | 61 511 € | 74 223 € | 55 795 € | 15 098 € | -1 050 804 € |
| Net margin | 1.3% | -1.8% | 2.0% | 3.3% | 2.5% | 0.5% | -3.9% | N/C |
In 2024, SARL C M Z DUFOUR DIDIER achieves revenue of 1.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023: +9%. After deducting consumption (700 k€), gross margin stands at 900 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 7.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
1 599 675 €
899 728 €
119 193 €
28 348 €
20 861 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
142.473%
30.323%
6.914%
2.751
32.7%
In 2024, the debt ratio of SARL C M Z DUFOUR DIDIER (142.47) 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.
In 2024, the financial autonomy of SARL C M Z DUFOUR DIDIER (30.3%) 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 SARL C M Z DUFOUR DIDIER (2.75) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 192.68. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.
192.675
5.26
In 2024, the liquidity ratio of SARL C M Z DUFOUR DIDIER (192.68) 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 SARL C M Z DUFOUR DIDIER (5.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 48 k€ to permanently finance.
48 198 €
13 j
43 j
9 j
11 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 141 909€ to 505 137€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 SARL C M Z DUFOUR DIDIER with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de couverture par éléments
The revenue of SARL C M Z DUFOUR DIDIER in 2024 is 1.6 M€.
Yes, SARL C M Z DUFOUR DIDIER generated a net profit of 21 k€ in 2024.
The headquarters of SARL C M Z DUFOUR DIDIER is located in LIGNIERES (18160), in the department Cher.
The tax return of SARL C M Z DUFOUR DIDIER 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).
SARL C M Z DUFOUR DIDIER operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.