SOCIETE DEBEAULIEU SA : revenue, balance sheet and financial ratios

SOCIETE DEBEAULIEU SA is a French company founded 52 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in MORNAC (16600), this company of category PME shows in 2024 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE DEBEAULIEU SA (SIREN 323837955)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 3 635 327 € 3 979 642 € 4 160 368 € 3 990 117 € 3 341 376 € 3 574 924 € 2 885 980 € 2 999 888 €
Net income 348 198 € 425 530 € 480 294 € 528 231 € 508 515 € 531 316 € 519 842 € 628 733 €
EBITDA 695 587 € 839 124 € 769 729 € 824 821 € 795 042 € 834 819 € 764 193 € 890 551 €
Net margin 9.6% 10.7% 11.5% 13.2% 15.2% 14.9% 18.0% 21.0%

Revenue and income statement

In 2024, SOCIETE DEBEAULIEU SA achieves revenue of 3.6 M€. Revenue is growing positively over 8 years (CAGR: +2.4%). Slight decline of -9% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 2.4 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 696 k€, representing 19.1% of 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 348 k€, i.e. 9.6% 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

3 635 327 €

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

2 398 955 €

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

695 587 €

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

381 267 €

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

348 198 €

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

19.1%

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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 22%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.2% 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 (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

22.464%

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

71.188%

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

16.245%

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

0.994

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

57.9%

Solvency indicators evolution
SOCIETE DEBEAULIEU SA

Sector positioning

Debt ratio
22.46 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Average -10 pts over 3 years

In 2024, the debt ratio of SOCIETE DEBEAULIEU SA (22.46) 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
71.19% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Excellent

In 2024, the financial autonomy of SOCIETE DEBEAULIEU SA (71.2%) 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
0.99 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average

In 2024, the repayment capacity of SOCIETE DEBEAULIEU SA (0.99) 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 417.46. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

417.462

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

1.051

Liquidity indicators evolution
SOCIETE DEBEAULIEU SA

Sector positioning

Liquidity ratio
417.46 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Excellent

In 2024, the liquidity ratio of SOCIETE DEBEAULIEU SA (417.46) 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.

Interest coverage
1.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Average -8 pts over 3 years

In 2024, the interest coverage of SOCIETE DEBEAULIEU SA (1.1x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 92 days of revenue, i.e. 927 k€ to permanently finance. Over 2016-2024, WCR increased by +63%, 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

927 372 €

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

45 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

36 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

92 j

WCR and payment terms evolution
SOCIETE DEBEAULIEU SA

Positioning of SOCIETE DEBEAULIEU SA in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SOCIETE DEBEAULIEU SA is estimated at 634 379 € (range 402 570€ - 1 498 635€). With an EBITDA of 695 587€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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 2024
56 tx
402k€ 634k€ 1498k€
634 379 € Range: 402 570€ - 1 498 635€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
695 587 € × 1.0x
Estimation 721 227 €
463 083€ - 1 664 745€
Revenue Multiple 30%
3 635 327 € × 0.13x
Estimation 467 971 €
246 883€ - 594 165€
Net Income Multiple 20%
348 198 € × 1.9x
Estimation 666 874 €
484 822€ - 2 440 070€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare SOCIETE DEBEAULIEU SA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SOCIETE DEBEAULIEU SA

What is the revenue of SOCIETE DEBEAULIEU SA ?

The revenue of SOCIETE DEBEAULIEU SA in 2024 is 3.6 M€.

Is SOCIETE DEBEAULIEU SA profitable?

Yes, SOCIETE DEBEAULIEU SA generated a net profit of 348 k€ in 2024.

Where is the headquarters of SOCIETE DEBEAULIEU SA ?

The headquarters of SOCIETE DEBEAULIEU SA is located in MORNAC (16600), in the department Charente.

Where to find the tax return of SOCIETE DEBEAULIEU SA ?

The tax return of SOCIETE DEBEAULIEU SA 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 SOCIETE DEBEAULIEU SA operate?

SOCIETE DEBEAULIEU SA operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.