SARL DUNEAU : revenue, balance sheet and financial ratios

SARL DUNEAU is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in CHUISNES (28190), this company of category PME shows in 2023 a revenue of 348 k€. 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

Financial history - SARL DUNEAU (SIREN 353853385)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 348 191 € 446 916 € 344 832 € 353 366 € 324 540 € 262 961 € 224 098 € 196 644 € 140 613 €
Net income 132 259 € 202 423 € 166 573 € 127 178 € 111 737 € 74 041 € 31 495 € 22 715 € 8 654 €
EBITDA 130 766 € 202 511 € 155 900 € 129 430 € 121 902 € 93 248 € 54 430 € 47 165 € 28 811 €
Net margin 38.0% 45.3% 48.3% 36.0% 34.4% 28.2% 14.1% 11.6% 6.2%

Revenue and income statement

In 2023, SARL DUNEAU achieves revenue of 348 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. Significant drop of -22% vs 2022. After deducting consumption (162 k€), gross margin stands at 187 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 131 k€, representing 37.6% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -35%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 132 k€, i.e. 38.0% 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

348 191 €

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

186 630 €

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

130 766 €

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

132 259 €

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

132 259 €

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

37.6%

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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 272%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 38.0% 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 (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

271.917%

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

69.633%

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

37.985%

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

0.0

Solvency indicators evolution
SARL DUNEAU

Sector positioning

Debt ratio
271.92 2023
2021
2022
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Average

In 2023, the debt ratio of SARL DUNEAU (271.92) 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
69.63% 2023
2021
2022
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Excellent

In 2023, the financial autonomy of SARL DUNEAU (69.6%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.62 years
Q3: 6.02 years
Excellent

In 2023, the repayment capacity of SARL DUNEAU (0.00) 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 130.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

130.368

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

0.0

Liquidity indicators evolution
SARL DUNEAU

Sector positioning

Liquidity ratio
130.37 2023
2021
2022
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Watch

In 2023, the liquidity ratio of SARL DUNEAU (130.37) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 6.9x
Q3: 27.28x
Average

In 2023, the interest coverage of SARL DUNEAU (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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-329 days): operations structurally generate cash. Notable WCR improvement over the period (-67%), 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

-317 756 €

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

73 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

11 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

3 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

-329 j

WCR and payment terms evolution
SARL DUNEAU

Positioning of SARL DUNEAU in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of SARL DUNEAU is estimated at 84 598 € (range 44 413€ - 250 967€). With an EBITDA of 130 766€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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
94 tx
44k€ 84k€ 250k€
84 598 € Range: 44 413€ - 250 967€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
130 766 € × 0.5x
Estimation 63 771 €
37 654€ - 272 636€
Revenue Multiple 30%
348 191 € × 0.15x
Estimation 52 620 €
35 713€ - 60 411€
Net Income Multiple 20%
132 259 € × 1.4x
Estimation 184 633 €
74 361€ - 482 630€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare SARL DUNEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about SARL DUNEAU

What is the revenue of SARL DUNEAU ?

The revenue of SARL DUNEAU in 2023 is 348 k€.

Is SARL DUNEAU profitable?

Yes, SARL DUNEAU generated a net profit of 132 k€ in 2023.

Where is the headquarters of SARL DUNEAU ?

The headquarters of SARL DUNEAU is located in CHUISNES (28190), in the department Eure-et-Loir.

Where to find the tax return of SARL DUNEAU ?

The tax return of SARL DUNEAU 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 DUNEAU operate?

SARL DUNEAU operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.