SARL DELPHINE VARREL & ANDRE MEUNIER : revenue, balance sheet and financial ratios

SARL DELPHINE VARREL & ANDRE MEUNIER is a French company founded 25 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in SAINT-OURS (73410), this company of category PME shows in 2024 a revenue of 120 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL DELPHINE VARREL & ANDRE MEUNIER (SIREN 435305990)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 120 274 € 180 026 € 191 075 € 147 017 € 170 783 € 111 184 € 100 148 € 98 434 € 111 589 €
Net income 986 € 793 € 1 427 € 1 061 € 9 367 € 4 650 € 4 216 € 3 010 € 5 340 €
EBITDA -10 997 € 19 344 € 19 101 € 11 026 € 17 212 € 15 415 € 7 967 € 3 507 € 5 443 €
Net margin 0.8% 0.4% 0.7% 0.7% 5.5% 4.2% 4.2% 3.1% 4.8%

Revenue and income statement

In 2024, SARL DELPHINE VARREL & ANDRE MEUNIER achieves revenue of 120 k€. Revenue is growing positively over 9 years (CAGR: +0.9%). Significant drop of -33% vs 2023. After deducting consumption (36 k€), gross margin stands at 84 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -9.1% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -157%, reducing margin by 19.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 986 €, i.e. 0.8% 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

120 274 €

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

84 168 €

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

-10 997 €

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

-23 269 €

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

986 €

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

-9.1%

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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 15%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% 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 (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

14.962%

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

11.291%

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

11.548%

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

0.532

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

25.7%

Solvency indicators evolution
SARL DELPHINE VARREL & ANDRE MEUNIER

Sector positioning

Debt ratio
14.96 2024
2022
2023
2024
Q1: 0.09
Med: 10.84
Q3: 41.67
Average -16 pts over 3 years

In 2024, the debt ratio of SARL DELPHINE VARREL & AN... (14.96) 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
11.29% 2024
2022
2023
2024
Q1: 4.76%
Med: 31.21%
Q3: 55.38%
Average -16 pts over 3 years

In 2024, the financial autonomy of SARL DELPHINE VARREL & AN... (11.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.53 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average -5 pts over 3 years

In 2024, the repayment capacity of SARL DELPHINE VARREL & AN... (0.53) 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 531.87. 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

531.871

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

-0.646

Liquidity indicators evolution
SARL DELPHINE VARREL & ANDRE MEUNIER

Sector positioning

Liquidity ratio
531.87 2024
2022
2023
2024
Q1: 141.8
Med: 207.68
Q3: 324.48
Excellent +19 pts over 3 years

In 2024, the liquidity ratio of SARL DELPHINE VARREL & AN... (531.87) 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
-0.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.55x
Average -45 pts over 3 years

In 2024, the interest coverage of SARL DELPHINE VARREL & AN... (-0.7x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 1 k€ to permanently finance. Notable WCR improvement over the period (-40%), 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

1 475 €

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

15 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

7 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

6 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

4 j

WCR and payment terms evolution
SARL DELPHINE VARREL & ANDRE MEUNIER

Positioning of SARL DELPHINE VARREL & ANDRE MEUNIER in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of SARL DELPHINE VARREL & ANDRE MEUNIER is estimated at 14 282 € (range 6 442€ - 25 399€). The price/revenue ratio is 0.18x (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
88 tx
6k€ 14k€ 25k€
14 282 € Range: 6 442€ - 25 399€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
120 274 € × 0.18x
Estimation 21 849 €
10 053€ - 38 609€
Net Income Multiple 20%
986 € × 3.0x
Estimation 2 932 €
1 027€ - 5 584€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare SARL DELPHINE VARREL & ANDRE MEUNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about SARL DELPHINE VARREL & ANDRE MEUNIER

What is the revenue of SARL DELPHINE VARREL & ANDRE MEUNIER ?

The revenue of SARL DELPHINE VARREL & ANDRE MEUNIER in 2024 is 120 k€.

Is SARL DELPHINE VARREL & ANDRE MEUNIER profitable?

Yes, SARL DELPHINE VARREL & ANDRE MEUNIER generated a net profit of 986€ in 2024.

Where is the headquarters of SARL DELPHINE VARREL & ANDRE MEUNIER ?

The headquarters of SARL DELPHINE VARREL & ANDRE MEUNIER is located in SAINT-OURS (73410), in the department Savoie.

Where to find the tax return of SARL DELPHINE VARREL & ANDRE MEUNIER ?

The tax return of SARL DELPHINE VARREL & ANDRE MEUNIER 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 DELPHINE VARREL & ANDRE MEUNIER operate?

SARL DELPHINE VARREL & ANDRE MEUNIER operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.