SERGE DUTOURON : revenue, balance sheet and financial ratios

Revenue 2023 3,1 M€
EBITDA 2023 -7 k€
Net income 2023 213 k€ +3 % vs 2022

SERGE DUTOURON is a French company founded 37 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LABASTIDE-SAINT-PIERRE (82370), this company of category PME shows in 2023 a revenue of 3,1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2023) : revenue 3,1 M€, EBITDA -7 k€ (-0.2 % of revenue), net income 213 k€. Balance sheet : equity 5,0 M€, financial debt 703 k€, cash 1,0 M€.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

About this data : partial data · outdated accounts

Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, SERGE DUTOURON posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - SERGE DUTOURON (SIREN 352282743) · amounts in thousands of euros (€k)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 3 123 N/C N/C N/C N/C N/C N/C
Net income 213 206 413 390 335 228 282
EBITDA -7 N/C N/C N/C N/C N/C N/C
Gross margin 446 — — — — — —
Operating income 156 — — — — — —
Net margin 6,8 % N/C N/C N/C N/C N/C N/C
Equity 5 030 4 817 4 612 4 198 3 808 3 474 3 246
Financial debt 703 682 568 552 551 758 1 641
Cash 1 034 1 462 2 319 1 751 1 736 1 420 725
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2023, SERGE DUTOURON achieves revenue of 3.1 M€. After deducting consumption (2.7 M€), gross margin stands at 446 k€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -0.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 213 k€, i.e. 6.8% 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

3 123 118 €

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

446 069 €

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

-6 772 €

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

155 982 €

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

212 685 €

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

-0,2 %

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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 14%. This ratio is more favorable than the sector median (19.5%). Financial autonomy (= Equity / Total assets x 100) reaches 77%. Compared with its sector, this ratio places the company among the best positioned (sector median: 40.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 60.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.5%).

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

14,0 %

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

77,3 %

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

0,4 %

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

60,2 ans

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

51,8 %

Solvency indicators evolution
SERGE DUTOURON

Sector positioning

Debt ratio
14,0% 2023
Q1: 0,3%
Med: 19,5%
Q3: 67,9%
Good 12,3 % → 14 % depuis 2021

In 2023, the debt ratio of SERGE DUTOURON (14,0%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77,3% 2023
Q1: 17,2%
Med: 40,4%
Q3: 60,7%
Excellent 84,5 % → 77,3 % depuis 2021

In 2023, the financial autonomy of SERGE DUTOURON (77,3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 8.09. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3).

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

8,09

Liquidity indicators evolution
SERGE DUTOURON

Sector positioning

Liquidity ratio
8,09 2023
Q1: 1,51
Med: 2,34
Q3: 4,20
Excellent 18,9 → 8,1 depuis 2021

In 2023, the liquidity ratio of SERGE DUTOURON (8,09) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 258 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 528 days of revenue, i.e. 4.6 M€ to permanently finance.

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

4 580 552 €

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

1 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

17 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

258 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

528 j

WCR and payment terms evolution
SERGE DUTOURON

Positioning of SERGE DUTOURON in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare SERGE DUTOURON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Tarn-et-Garonne

Largest companies by revenue in the department Tarn-et-Garonne:

Voir le classement complet du département Tarn-et-Garonne

Frequently asked questions about SERGE DUTOURON

What is the revenue of SERGE DUTOURON ?

The revenue of SERGE DUTOURON in 2023 is 3,1 M€.

Is SERGE DUTOURON profitable?

Yes, SERGE DUTOURON generated a net profit of 213 k€ in 2023.

Where is the headquarters of SERGE DUTOURON ?

The headquarters of SERGE DUTOURON is located in LABASTIDE-SAINT-PIERRE (82370), in the department Tarn-et-Garonne.

Where to find the tax return of SERGE DUTOURON ?

The tax return of SERGE DUTOURON 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 SERGE DUTOURON operate?

SERGE DUTOURON operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.