SOCIETE DES ETABLISSEMENTS DELECLUSE : revenue, balance sheet and financial ratios

SOCIETE DES ETABLISSEMENTS DELECLUSE is a French company founded 54 years ago, specialized in the sector Commerce de détail de meubles. Based in MONTCHANIN (71210), this company of category PME shows in 2025 a revenue of 2.6 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 - SOCIETE DES ETABLISSEMENTS DELECLUSE (SIREN 777345059)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 573 850 € 2 574 231 € 3 175 196 € 3 063 066 € 2 909 185 € 3 549 792 € 3 619 362 € 3 503 059 € 3 841 574 €
Net income 63 593 € 28 220 € 218 434 € 40 910 € -104 280 € 36 378 € -27 955 € 33 165 € 76 139 €
EBITDA 24 127 € -328 937 € 153 951 € -233 600 € -185 903 € -21 247 € -15 869 € 7 980 € 80 968 €
Net margin 2.5% 1.1% 6.9% 1.3% -3.6% 1.0% -0.8% 0.9% 2.0%

Revenue and income statement

In 2025, SOCIETE DES ETABLISSEMENTS DELECLUSE achieves revenue of 2.6 M€. Activity remains stable over the period (CAGR: -4.9%). Slight decline of -0% vs 2024. After deducting consumption (1.2 M€), gross margin stands at 1.4 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 0.9% of revenue. Positive scissor effect: EBITDA margin improves by +13.7 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 64 k€, i.e. 2.5% 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

2 573 850 €

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

1 423 427 €

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

24 127 €

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

34 551 €

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

63 593 €

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

0.9%

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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 13%. 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 53%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

12.659%

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

53.334%

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

1.672%

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

2.298

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

6.9%

Solvency indicators evolution
SOCIETE DES ETABLISSEMENTS DELECLUSE

Sector positioning

Debt ratio
12.66 2025
2023
2024
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Good

In 2025, the debt ratio of SOCIETE DES ETABLISSEMENT... (12.66) 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
53.33% 2025
2023
2024
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Good

In 2025, the financial autonomy of SOCIETE DES ETABLISSEMENT... (53.3%) 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
2.3 years 2025
2023
2024
2025
Q1: -0.18 years
Med: 0.16 years
Q3: 1.73 years
Watch +20 pts over 3 years

In 2025, the repayment capacity of SOCIETE DES ETABLISSEMENT... (2.30) 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 207.06. 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 2.4x. Financial charges are adequately covered by operations.

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

207.061

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

2.437

Liquidity indicators evolution
SOCIETE DES ETABLISSEMENTS DELECLUSE

Sector positioning

Liquidity ratio
207.06 2025
2023
2024
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Good +6 pts over 3 years

In 2025, the liquidity ratio of SOCIETE DES ETABLISSEMENT... (207.06) 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
2.44x 2025
2023
2024
2025
Q1: -0.05x
Med: 0.77x
Q3: 5.5x
Good +14 pts over 3 years

In 2025, the interest coverage of SOCIETE DES ETABLISSEMENT... (2.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 48 days of revenue, i.e. 341 k€ to permanently finance. Over 2017-2025, WCR increased by +55%, requiring additional financing.

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

340 623 €

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

0 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

27 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

95 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

48 j

WCR and payment terms evolution
SOCIETE DES ETABLISSEMENTS DELECLUSE

Positioning of SOCIETE DES ETABLISSEMENTS DELECLUSE in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 111 740€ to 402 784€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
111k€ 190k€ 402k€
190 317 € Range: 111 740€ - 402 784€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 détail de meubles)

Compare SOCIETE DES ETABLISSEMENTS DELECLUSE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SOCIETE DES ETABLISSEMENTS DELECLUSE

What is the revenue of SOCIETE DES ETABLISSEMENTS DELECLUSE ?

The revenue of SOCIETE DES ETABLISSEMENTS DELECLUSE in 2025 is 2.6 M€.

Is SOCIETE DES ETABLISSEMENTS DELECLUSE profitable?

Yes, SOCIETE DES ETABLISSEMENTS DELECLUSE generated a net profit of 64 k€ in 2025.

Where is the headquarters of SOCIETE DES ETABLISSEMENTS DELECLUSE ?

The headquarters of SOCIETE DES ETABLISSEMENTS DELECLUSE is located in MONTCHANIN (71210), in the department Saone-et-Loire.

Where to find the tax return of SOCIETE DES ETABLISSEMENTS DELECLUSE ?

The tax return of SOCIETE DES ETABLISSEMENTS DELECLUSE 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 DES ETABLISSEMENTS DELECLUSE operate?

SOCIETE DES ETABLISSEMENTS DELECLUSE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.