SIREN : 481705895
DEVCOMM is a French company founded 21 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BREST (29200), this company of category PME shows in 2023 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicador | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Ingresos | 1 938 296 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Resultado neto | 130 307 € | 168 566 € | 77 120 € | -97 627 € | -2 296 € | 52 850 € | 65 044 € |
| EBITDA | 72 851 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Margen neto | 6.7% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2023, DEVCOMM achieves revenue of 1.9 M€. After deducting consumption (1.2 M€), gross margin stands at 713 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 130 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.
1 938 296 €
712 720 €
72 851 €
47 034 €
130 307 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
68.839%
32.547%
7.355%
3.46
62.8%
In 2023, the debt ratio of DEVCOMM (68.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of DEVCOMM (32.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of DEVCOMM (3.46) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 195.66. 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 9.0x. Operating income very largely covers interest expenses: high safety margin.
195.663
9.046
In 2023, the liquidity ratio of DEVCOMM (195.66) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of DEVCOMM (9.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 121 days of the operating cycle (retail model). Inventory turnover is 383 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 296 days of revenue, i.e. 1.6 M€ to permanently finance.
1 595 179 €
4 j
125 j
383 j
296 j
Based on 239 transactions of similar company sales (all years), the value of DEVCOMM is estimated at 407 188 € (range 190 131€ - 715 239€). With an EBITDA of 72 851€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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.
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This estimate is based on the analysis of 239 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DEVCOMM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of DEVCOMM in 2023 is 1.9 M€.
Yes, DEVCOMM generated a net profit of 130 k€ in 2023.
The headquarters of DEVCOMM is located in BREST (29200), in the department Finistere.
The tax return of DEVCOMM 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).
DEVCOMM operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.