SARL D EXPLOITATION DUTOUR A B C STORES : revenue, balance sheet and financial ratios

SARL D EXPLOITATION DUTOUR A B C STORES is a French company founded 38 years ago, specialized in the sector Fabrication d'articles textiles, sauf habillement. Based in LOZANNE (69380), this company of category PME shows in 2017 a revenue of 251 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 - SARL D EXPLOITATION DUTOUR A B C STORES (SIREN 344156815)
Indicator 2017 2016
Revenue 251 444 € 266 173 €
Net income 1 734 € 2 363 €
EBITDA 2 302 € 5 518 €
Net margin 0.7% 0.9%

Revenue and income statement

In 2017, SARL D EXPLOITATION DUTOUR A B C STORES achieves revenue of 251 k€. Slight decline of -6% vs 2016. After deducting consumption (123 k€), gross margin stands at 128 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

251 444 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

128 277 €

EBITDA (2017) ?
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

2 302 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 630 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 734 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.307%

Financial autonomy (2017) ?
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

75.217%

Cash flow / Revenue (2017) ?
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

-4.014%

Repayment capacity (2017) ?
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

-0.018

Solvency indicators evolution
SARL D EXPLOITATION DUTOUR A B C STORES

Sector positioning

Debt ratio
0.31 2017
2016
2017
Q1: 2.64
Med: 16.43
Q3: 57.51
Excellent

In 2017, the debt ratio of SARL D EXPLOITATION DUTOU... (0.31) 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
75.22% 2017
2016
2017
Q1: 20.4%
Med: 47.58%
Q3: 65.19%
Excellent

In 2017, the financial autonomy of SARL D EXPLOITATION DUTOU... (75.2%) 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
-0.02 years 2017
2016
2017
Q1: 0.0 years
Med: 0.24 years
Q3: 1.53 years
Excellent -33 pts over 2 years

In 2017, the repayment capacity of SARL D EXPLOITATION DUTOU... (-0.02) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 169.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

169.274

Interest coverage (2017) ?
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
SARL D EXPLOITATION DUTOUR A B C STORES

Sector positioning

Liquidity ratio
169.27 2017
2016
2017
Q1: 142.48
Med: 203.54
Q3: 318.81
Average -11 pts over 2 years

In 2017, the liquidity ratio of SARL D EXPLOITATION DUTOU... (169.27) 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
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.6x
Q3: 4.89x
Average -47 pts over 2 years

In 2017, the interest coverage of SARL D EXPLOITATION DUTOU... (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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 41 k€ to permanently finance.

Operating WCR (2017) ?
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

41 048 €

Customer credit (2017) ?
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

33 j

Supplier credit (2017) ?
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

36 j

Inventory turnover (2017) ?
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

46 j

WCR in days of revenue (2017) ?
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

59 j

WCR and payment terms evolution
SARL D EXPLOITATION DUTOUR A B C STORES

Positioning of SARL D EXPLOITATION DUTOUR A B C STORES in its sector

Comparison with sector Fabrication d'articles textiles, sauf habillement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 7 422€ to 32 084€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
7k€ 11k€ 32k€
11 345 € Range: 7 422€ - 32 084€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 31 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 d'articles textiles, sauf habillement)

Compare SARL D EXPLOITATION DUTOUR A B C STORES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles textiles, sauf habillement

Frequently asked questions about SARL D EXPLOITATION DUTOUR A B C STORES

What is the revenue of SARL D EXPLOITATION DUTOUR A B C STORES ?

The revenue of SARL D EXPLOITATION DUTOUR A B C STORES in 2017 is 251 k€.

Is SARL D EXPLOITATION DUTOUR A B C STORES profitable?

Yes, SARL D EXPLOITATION DUTOUR A B C STORES generated a net profit of 2 k€ in 2017.

Where is the headquarters of SARL D EXPLOITATION DUTOUR A B C STORES ?

The headquarters of SARL D EXPLOITATION DUTOUR A B C STORES is located in LOZANNE (69380), in the department Rhone.

Where to find the tax return of SARL D EXPLOITATION DUTOUR A B C STORES ?

The tax return of SARL D EXPLOITATION DUTOUR A B C STORES 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 SARL D EXPLOITATION DUTOUR A B C STORES operate?

SARL D EXPLOITATION DUTOUR A B C STORES operates in the sector Fabrication d'articles textiles, sauf habillement (NAF code 13.92Z). See the 'Sector positioning' section above to compare the company with its competitors.