SARL DGM DISTRIBUTION : revenue, balance sheet and financial ratios

SARL DGM DISTRIBUTION is a French company founded 39 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-JUNIEN (87200), this company of category PME shows in 2023 a revenue of 539 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 DGM DISTRIBUTION (SIREN 339817769)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 539 256 € 531 603 € 702 820 € 730 919 € 756 078 € 574 653 € 587 151 € 1 036 620 €
Net income 11 272 € 37 807 € 450 243 € -117 661 € -127 785 € -194 622 € -395 138 € -369 969 €
EBITDA 75 121 € 74 465 € -13 214 € -7 535 € -37 699 € -192 042 € -207 727 € -249 782 €
Net margin 2.1% 7.1% 64.1% -16.1% -16.9% -33.9% -67.3% -35.7%

Revenue and income statement

In 2023, SARL DGM DISTRIBUTION achieves revenue of 539 k€. Revenue is declining over the period 2016-2023 (CAGR: -8.9%). Vs 2022: +1%. After deducting consumption (264 k€), gross margin stands at 276 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 75 k€, representing 13.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

539 256 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

275 570 €

EBITDA (2023) ?
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

75 121 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

52 220 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 272 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.9%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.855%

Financial autonomy (2023) ?
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

37.433%

Cash flow / Revenue (2023) ?
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

9.431%

Repayment capacity (2023) ?
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

6.575

Asset age ratio (2023) ?
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

40.1%

Solvency indicators evolution
SARL DGM DISTRIBUTION

Sector positioning

Debt ratio
37.85 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average

In 2023, the debt ratio of SARL DGM DISTRIBUTION (37.85) 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
37.43% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good +6 pts over 3 years

In 2023, the financial autonomy of SARL DGM DISTRIBUTION (37.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.58 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Average +50 pts over 3 years

In 2023, the repayment capacity of SARL DGM DISTRIBUTION (6.58) 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 162.70. 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 32.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

162.701

Interest coverage (2023) ?
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

32.311

Liquidity indicators evolution
SARL DGM DISTRIBUTION

Sector positioning

Liquidity ratio
162.7 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Average

In 2023, the liquidity ratio of SARL DGM DISTRIBUTION (162.70) 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
32.31x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Excellent +51 pts over 3 years

In 2023, the interest coverage of SARL DGM DISTRIBUTION (32.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 539 days of revenue, i.e. 807 k€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.

Operating WCR (2023) ?
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

806 991 €

Customer credit (2023) ?
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

3 j

Supplier credit (2023) ?
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

114 j

Inventory turnover (2023) ?
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

78 j

WCR in days of revenue (2023) ?
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

539 j

WCR and payment terms evolution
SARL DGM DISTRIBUTION

Positioning of SARL DGM DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of SARL DGM DISTRIBUTION is estimated at 207 861 € (range 100 804€ - 422 264€). With an EBITDA of 75 121€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.36x (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 2023
70 tx
100k€ 207k€ 422k€
207 861 € Range: 100 804€ - 422 264€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
75 121 € × 3.8x
Estimation 283 369 €
128 988€ - 631 252€
Revenue Multiple 30%
539 256 € × 0.36x
Estimation 194 010 €
107 356€ - 283 572€
Net Income Multiple 20%
11 272 € × 3.5x
Estimation 39 871 €
20 518€ - 107 836€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SARL DGM DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SARL DGM DISTRIBUTION

What is the revenue of SARL DGM DISTRIBUTION ?

The revenue of SARL DGM DISTRIBUTION in 2023 is 539 k€.

Is SARL DGM DISTRIBUTION profitable?

Yes, SARL DGM DISTRIBUTION generated a net profit of 11 k€ in 2023.

Where is the headquarters of SARL DGM DISTRIBUTION ?

The headquarters of SARL DGM DISTRIBUTION is located in SAINT-JUNIEN (87200), in the department Haute-Vienne.

Where to find the tax return of SARL DGM DISTRIBUTION ?

The tax return of SARL DGM DISTRIBUTION 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 DGM DISTRIBUTION operate?

SARL DGM DISTRIBUTION operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.