SELARL DANIERE-BERTHELIER-DURET : revenue, balance sheet and financial ratios

SELARL DANIERE-BERTHELIER-DURET is a French company founded 18 years ago, specialized in the sector Activités vétérinaires. Based in POUILLY-SOUS-CHARLIEU (42720), this company of category PME shows in 2024 a revenue of 1.0 M€. 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 - SELARL DANIERE-BERTHELIER-DURET (SIREN 501249734)
Indicator 2024 2023 2022 2021 2020
Revenue 1 010 369 € 926 332 € 840 361 € 828 600 € 702 382 €
Net income 14 281 € 2 471 € 1 113 € 665 € 652 €
EBITDA 38 849 € 3 545 € 15 512 € 21 650 € 21 379 €
Net margin 1.4% 0.3% 0.1% 0.1% 0.1%

Revenue and income statement

In 2024, SELARL DANIERE-BERTHELIER-DURET achieves revenue of 1.0 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023: +9%. After deducting consumption (314 k€), gross margin stands at 697 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 3.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.4% 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

1 010 369 €

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

696 731 €

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

38 849 €

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

17 545 €

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

14 281 €

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

3.8%

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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 111%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

111.239%

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

39.888%

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

3.526%

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

7.839

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

51.5%

Solvency indicators evolution
SELARL DANIERE-BERTHELIER-DURET

Sector positioning

Debt ratio
111.24 2024
2022
2023
2024
Q1: 9.08
Med: 30.93
Q3: 89.33
Average

In 2024, the debt ratio of SELARL DANIERE-BERTHELIER... (111.24) 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
39.89% 2024
2022
2023
2024
Q1: 33.12%
Med: 54.38%
Q3: 69.52%
Average

In 2024, the financial autonomy of SELARL DANIERE-BERTHELIER... (39.9%) 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
7.84 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.85 years
Q3: 2.67 years
Watch

In 2024, the repayment capacity of SELARL DANIERE-BERTHELIER... (7.84) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 312.31. 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 9.4x. Operating income very largely covers interest expenses: high safety margin.

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

312.315

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

9.38

Liquidity indicators evolution
SELARL DANIERE-BERTHELIER-DURET

Sector positioning

Liquidity ratio
312.31 2024
2022
2023
2024
Q1: 178.06
Med: 258.19
Q3: 356.07
Good -11 pts over 3 years

In 2024, the liquidity ratio of SELARL DANIERE-BERTHELIER... (312.31) 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
9.38x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.81x
Q3: 4.14x
Excellent

In 2024, the interest coverage of SELARL DANIERE-BERTHELIER... (9.4x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 41 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 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 189 k€ to permanently finance. Over 2020-2024, WCR increased by +34%, requiring additional financing.

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

189 404 €

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

56 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

15 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

19 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

67 j

WCR and payment terms evolution
SELARL DANIERE-BERTHELIER-DURET

Positioning of SELARL DANIERE-BERTHELIER-DURET in its sector

Comparison with sector Activités vétérinaires

Similar companies (Activités vétérinaires)

Compare SELARL DANIERE-BERTHELIER-DURET with other companies in the same sector:

Voir toutes les statistiques du secteur Activités vétérinaires

Frequently asked questions about SELARL DANIERE-BERTHELIER-DURET

What is the revenue of SELARL DANIERE-BERTHELIER-DURET ?

The revenue of SELARL DANIERE-BERTHELIER-DURET in 2024 is 1.0 M€.

Is SELARL DANIERE-BERTHELIER-DURET profitable?

Yes, SELARL DANIERE-BERTHELIER-DURET generated a net profit of 14 k€ in 2024.

Where is the headquarters of SELARL DANIERE-BERTHELIER-DURET ?

The headquarters of SELARL DANIERE-BERTHELIER-DURET is located in POUILLY-SOUS-CHARLIEU (42720), in the department Loire.

Where to find the tax return of SELARL DANIERE-BERTHELIER-DURET ?

The tax return of SELARL DANIERE-BERTHELIER-DURET 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 SELARL DANIERE-BERTHELIER-DURET operate?

SELARL DANIERE-BERTHELIER-DURET operates in the sector Activités vétérinaires (NAF code 75.00Z). See the 'Sector positioning' section above to compare the company with its competitors.