DIACLA : revenue, balance sheet and financial ratios

DIACLA is a French company founded 23 years ago, specialized in the sector Restauration traditionnelle. Based in LE BOURGET (93350), this company of category PME shows in 2017 a revenue of 354 k€. 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

Financial history - DIACLA (SIREN 445117104)
Indicator 2022 2021 2020 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 353 657 € 350 652 € 361 478 €
Net income -23 606 € 35 731 € 43 413 € 13 533 € 3 787 € -768 € 5 045 €
EBITDA N/C N/C N/C N/C 9 599 € 1 025 € 2 697 €
Net margin N/C N/C N/C N/C 1.1% -0.2% 1.4%

Revenue and income statement

In 2022, DIACLA records a net loss of 24 k€. This deficit will reduce equity on the balance sheet.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-23 606 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.647%

Financial autonomy (2022) ?
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

45.913%

Asset age ratio (2022) ?
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

46.2%

Solvency indicators evolution
DIACLA

Sector positioning

Debt ratio
59.65 2022
2020
2021
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Average +15 pts over 3 years

In 2022, the debt ratio of DIACLA (59.65) 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
45.91% 2022
2020
2021
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Good -7 pts over 3 years

In 2022, the financial autonomy of DIACLA (45.9%) 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 199.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

199.272

Liquidity indicators evolution
DIACLA

Sector positioning

Liquidity ratio
199.27 2022
2020
2021
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Good

In 2022, the liquidity ratio of DIACLA (199.27) 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.

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 (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
DIACLA

Positioning of DIACLA in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare DIACLA with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about DIACLA

What is the revenue of DIACLA ?

The revenue of DIACLA in 2017 is 354 k€.

Is DIACLA profitable?

DIACLA recorded a net loss in 2022.

Where is the headquarters of DIACLA ?

The headquarters of DIACLA is located in LE BOURGET (93350), in the department Seine-Saint-Denis.

Where to find the tax return of DIACLA ?

The tax return of DIACLA 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 DIACLA operate?

DIACLA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.