SARL DENIARD PERE ET FILS : revenue, balance sheet and financial ratios

SARL DENIARD PERE ET FILS is a French company founded 26 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in VERNOU-SUR-BRENNE (37210), this company of category PME shows in 2018 a revenue of 473 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 DENIARD PERE ET FILS (SIREN 423807700)
Indicator 2018 2017 2016
Revenue 473 146 € 454 950 € 603 371 €
Net income 13 776 € 9 100 € 9 624 €
EBITDA 17 209 € 14 320 € 8 005 €
Net margin 2.9% 2.0% 1.6%

Revenue and income statement

In 2018, SARL DENIARD PERE ET FILS achieves revenue of 473 k€. Revenue is declining over the period 2016-2018 (CAGR: -11.4%). Vs 2017: +4%. After deducting consumption (275 k€), gross margin stands at 198 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

473 146 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

198 392 €

EBITDA (2018) ?
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

17 209 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 255 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 776 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.6%

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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 22%. 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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.5%

Financial autonomy (2018) ?
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

40.868%

Cash flow / Revenue (2018) ?
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

4.035%

Repayment capacity (2018) ?
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

2.01

Asset age ratio (2018) ?
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

32.5%

Solvency indicators evolution
SARL DENIARD PERE ET FILS

Sector positioning

Debt ratio
21.5 2018
2016
2017
2018
Q1: 2.05
Med: 17.04
Q3: 48.87
Average

In 2018, the debt ratio of SARL DENIARD PERE ET FILS (21.50) 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
40.87% 2018
2016
2017
2018
Q1: 24.97%
Med: 44.43%
Q3: 61.29%
Average +18 pts over 3 years

In 2018, the financial autonomy of SARL DENIARD PERE ET FILS (40.9%) 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
2.01 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.42 years
Q3: 2.18 years
Average

In 2018, the repayment capacity of SARL DENIARD PERE ET FILS (2.01) 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 186.51. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

186.51

Interest coverage (2018) ?
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

6.502

Liquidity indicators evolution
SARL DENIARD PERE ET FILS

Sector positioning

Liquidity ratio
186.51 2018
2016
2017
2018
Q1: 152.76
Med: 202.32
Q3: 290.81
Average +18 pts over 3 years

In 2018, the liquidity ratio of SARL DENIARD PERE ET FILS (186.51) 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
6.5x 2018
2016
2017
2018
Q1: 0.03x
Med: 1.47x
Q3: 6.42x
Excellent +20 pts over 3 years

In 2018, the interest coverage of SARL DENIARD PERE ET FILS (6.5x) 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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 119 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 241 days of revenue, i.e. 317 k€ to permanently finance. Notable WCR improvement over the period (-20%), freeing up cash.

Operating WCR (2018) ?
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

316 691 €

Customer credit (2018) ?
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

86 j

Supplier credit (2018) ?
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

152 j

Inventory turnover (2018) ?
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

119 j

WCR in days of revenue (2018) ?
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

241 j

WCR and payment terms evolution
SARL DENIARD PERE ET FILS

Positioning of SARL DENIARD PERE ET FILS in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of SARL DENIARD PERE ET FILS is estimated at 44 519 € (range 19 622€ - 81 696€). With an EBITDA of 17 209€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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 2018
76 tx
19k€ 44k€ 81k€
44 519 € Range: 19 622€ - 81 696€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 209 € × 1.3x
Estimation 21 733 €
8 669€ - 48 252€
Revenue Multiple 30%
473 146 € × 0.20x
Estimation 96 260 €
46 017€ - 129 542€
Net Income Multiple 20%
13 776 € × 1.7x
Estimation 23 876 €
7 416€ - 93 539€
How is this estimate calculated?

This estimate is based on the analysis of 76 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'éléments en matières plastiques pour la construction)

Compare SARL DENIARD PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about SARL DENIARD PERE ET FILS

What is the revenue of SARL DENIARD PERE ET FILS ?

The revenue of SARL DENIARD PERE ET FILS in 2018 is 473 k€.

Is SARL DENIARD PERE ET FILS profitable?

Yes, SARL DENIARD PERE ET FILS generated a net profit of 14 k€ in 2018.

Where is the headquarters of SARL DENIARD PERE ET FILS ?

The headquarters of SARL DENIARD PERE ET FILS is located in VERNOU-SUR-BRENNE (37210), in the department Indre-et-Loire.

Where to find the tax return of SARL DENIARD PERE ET FILS ?

The tax return of SARL DENIARD PERE ET FILS 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 DENIARD PERE ET FILS operate?

SARL DENIARD PERE ET FILS operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.