Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2010-07-01 (15 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: CUTTOLI-CORTICCHIATO (20167), None
U DRAGULINU : revenue, balance sheet and financial ratios
U DRAGULINU is a French company
founded 15 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in CUTTOLI-CORTICCHIATO (20167),
this company of category PME
shows in 2020 a revenue of 59 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, U DRAGULINU generates positive net income of 8 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 6 k€ -> 8 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
7 940 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
11.507%
Financial autonomy (2024)
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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
80.418%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
80.235
40.187
16.589
7.826
47.327
33.576
27.813
20.587
11.507
Financial autonomy
53.03
68.879
78.557
82.348
63.936
64.251
73.427
76.324
80.418
Repayment capacity
4.648
1.734
0.827
0.419
-1.863
None
None
None
None
Cash flow / Revenue
8.228%
13.302%
12.436%
3.61%
-30.925%
None%
None%
None%
None%
Sector positioning
Debt ratio
11.512024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good-5 pts over 3 years
In 2024, the debt ratio of U DRAGULINU (11.51) 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
80.42%2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Excellent
In 2024, the financial autonomy of U DRAGULINU (80.4%) 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 585.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
585.555
Liquidity indicators evolution U DRAGULINU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
724.853
907.106
443.255
242.971
778.242
435.578
982.23
748.995
585.555
Interest coverage
10.638
5.467
0.885
20.312
-6.223
None
None
None
None
Sector positioning
Liquidity ratio
585.552024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent
In 2024, the liquidity ratio of U DRAGULINU (585.55) 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.
Operating WCR (2024)
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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
0 €
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
0 j
Supplier credit (2024)
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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
0 j
Inventory turnover (2024)
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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
0 j
WCR and payment terms evolution U DRAGULINU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
23 120 €
24 670 €
26 092 €
28 694 €
41 475 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
79
77
91
116
291
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
3
1
2
1
0
0
0
0
Positioning of U DRAGULINU in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of U DRAGULINU is estimated at
19 346 €
(range 9 113€ - 60 011€).
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.
Estimated enterprise value2024
117 transactions
9k€19k€60k€
19 346 €Range: 9 113€ - 60 011€
NAF 5 année 2024
Valuation method used
Net Income Multiple
7 940 €
×
2.4x
=19 346 €
Range: 9 114€ - 60 011€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)
Compare U DRAGULINU with other companies in the same sector:
Yes, U DRAGULINU generated a net profit of 8 k€ in 2024.
Where is the headquarters of U DRAGULINU ?
The headquarters of U DRAGULINU is located in CUTTOLI-CORTICCHIATO (20167).
Where to find the tax return of U DRAGULINU ?
The tax return of U DRAGULINU 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 U DRAGULINU operate?
U DRAGULINU operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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