SAS DUBOIS MOREEL HOLDING : revenue, balance sheet and financial ratios

SAS DUBOIS MOREEL HOLDING is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-MICHEL-SUR-TERNOISE (62130), this company of category PME shows in 2025 a revenue of 351 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 - SAS DUBOIS MOREEL HOLDING (SIREN 795288539)
Indicator 2025 2018 2016
Revenue 350 590 € 454 614 € N/C
Net income 137 681 € 217 782 € 93 609 €
EBITDA -79 267 € 308 671 € N/C
Net margin 39.3% 47.9% N/C

Revenue and income statement

In 2025, SAS DUBOIS MOREEL HOLDING achieves revenue of 351 k€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -23% vs 2018. After deducting consumption (327 k€), gross margin stands at 23 k€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -79 k€, representing -22.6% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -126%, reducing margin by 90.5 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 138 k€, i.e. 39.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

350 590 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 158 €

EBITDA (2025) ?
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

-79 267 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

87 687 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

137 681 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-22.6%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 46.7% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.183%

Financial autonomy (2025) ?
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

71.13%

Cash flow / Revenue (2025) ?
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

46.673%

Repayment capacity (2025) ?
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

4.545

Asset age ratio (2025) ?
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

86.9%

Solvency indicators evolution
SAS DUBOIS MOREEL HOLDING

Sector positioning

Debt ratio
32.18 2025
2016
2018
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +13 pts over 3 years

In 2025, the debt ratio of SAS DUBOIS MOREEL HOLDING (32.18) 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
71.13% 2025
2016
2018
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good -16 pts over 3 years

In 2025, the financial autonomy of SAS DUBOIS MOREEL HOLDING (71.1%) 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
4.54 years 2025
2018
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +12 pts over 2 years

In 2025, the repayment capacity of SAS DUBOIS MOREEL HOLDING (4.54) 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 1412.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1412.715

Interest coverage (2025) ?
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

-24.139

Liquidity indicators evolution
SAS DUBOIS MOREEL HOLDING

Sector positioning

Liquidity ratio
1412.71 2025
2016
2018
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good

In 2025, the liquidity ratio of SAS DUBOIS MOREEL HOLDING (1412.71) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-24.14x 2025
2018
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average -35 pts over 2 years

In 2025, the interest coverage of SAS DUBOIS MOREEL HOLDING (-24.1x) 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: 228 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The gap of 154 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 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 2435 days of revenue, i.e. 2.4 M€ to permanently finance.

Operating WCR (2025) ?
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

2 371 226 €

Customer credit (2025) ?
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

228 j

Supplier credit (2025) ?
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

74 j

Inventory turnover (2025) ?
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

85 j

WCR in days of revenue (2025) ?
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

2435 j

WCR and payment terms evolution
SAS DUBOIS MOREEL HOLDING

Positioning of SAS DUBOIS MOREEL HOLDING in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 124 977€ to 940 207€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
124k€ 274k€ 940k€
274 192 € Range: 124 977€ - 940 207€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare SAS DUBOIS MOREEL HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SAS DUBOIS MOREEL HOLDING

What is the revenue of SAS DUBOIS MOREEL HOLDING ?

The revenue of SAS DUBOIS MOREEL HOLDING in 2025 is 351 k€.

Is SAS DUBOIS MOREEL HOLDING profitable?

Yes, SAS DUBOIS MOREEL HOLDING generated a net profit of 138 k€ in 2025.

Where is the headquarters of SAS DUBOIS MOREEL HOLDING ?

The headquarters of SAS DUBOIS MOREEL HOLDING is located in SAINT-MICHEL-SUR-TERNOISE (62130), in the department Pas-de-Calais.

Where to find the tax return of SAS DUBOIS MOREEL HOLDING ?

The tax return of SAS DUBOIS MOREEL HOLDING 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 SAS DUBOIS MOREEL HOLDING operate?

SAS DUBOIS MOREEL HOLDING operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.