Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1989-07-01 (36 years)Status: ActiveBusiness sector: Travaux d'installation d'équipements thermiques et de climatisationLocation: MULHOUSE (68200), Haut-Rhin
DI GIUSTO SAS : revenue, balance sheet and financial ratios
DI GIUSTO SAS is a French company
founded 36 years ago,
specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation.
Based in MULHOUSE (68200),
this company of category PME
shows in 2022 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - DI GIUSTO SAS (SIREN 351583463)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2016
Revenue
N/C
N/C
N/C
1 777 474 €
N/C
N/C
N/C
N/C
1 269 162 €
Net income
-89 886 €
19 664 €
57 661 €
43 973 €
101 274 €
38 247 €
81 423 €
124 470 €
68 220 €
EBITDA
N/C
N/C
N/C
52 609 €
N/C
N/C
N/C
N/C
60 861 €
Net margin
N/C
N/C
N/C
2.5%
N/C
N/C
N/C
N/C
5.4%
Revenue and income statement
In 2025, DI GIUSTO SAS records a net loss of 90 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-89 886 €
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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 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
12.536%
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
49.007%
Asset age ratio (2025)
?
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
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.169
45.972
29.164
101.805
76.148
61.751
40.235
27.583
12.536
Financial autonomy
47.325
38.091
48.123
37.078
35.176
38.062
44.98
52.824
49.007
Repayment capacity
0.004
None
None
None
None
7.125
None
None
None
Cash flow / Revenue
4.725%
None%
None%
None%
None%
2.048%
None%
None%
None%
Sector positioning
Debt ratio
12.542025
2023
2024
2025
Q1: 3.0
Med: 13.86
Q3: 36.67
Good-19 pts over 3 years
In 2025, the debt ratio of DI GIUSTO SAS (12.54) 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
49.01%2025
2023
2024
2025
Q1: 25.99%
Med: 46.62%
Q3: 62.61%
Good-9 pts over 3 years
In 2025, the financial autonomy of DI GIUSTO SAS (49.0%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 172.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
172.871
Liquidity indicators evolution DI GIUSTO SAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
140.873
176.824
213.797
342.106
231.357
225.945
233.667
246.917
172.871
Interest coverage
3.344
None
None
None
None
10.804
None
None
None
Sector positioning
Liquidity ratio
172.872025
2023
2024
2025
Q1: 162.18
Med: 222.69
Q3: 314.53
Average-28 pts over 3 years
In 2025, the liquidity ratio of DI GIUSTO SAS (172.87) 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.
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 (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
0 €
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
0 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
0 j
WCR and payment terms evolution DI GIUSTO SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
98 360 €
0 €
0 €
0 €
0 €
-12 051 €
0 €
0 €
0 €
Inventory turnover (days)
26
0
0
0
0
39
0
0
0
Customer payment term (days)
15
0
0
0
0
9
0
0
0
Supplier payment term (days)
102
0
0
0
0
49
0
0
0
Positioning of DI GIUSTO SAS in its sector
Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation
Similar companies (Travaux d'installation d'équipements thermiques et de climatisation)
Compare DI GIUSTO SAS with other companies in the same sector:
The headquarters of DI GIUSTO SAS is located in MULHOUSE (68200), in the department Haut-Rhin.
Where to find the tax return of DI GIUSTO SAS ?
The tax return of DI GIUSTO SAS 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 DI GIUSTO SAS operate?
DI GIUSTO SAS operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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