DIAF ASSURANNCE : revenue, balance sheet and financial ratios

DIAF ASSURANNCE is a French company founded 6 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in LES PAVILLONS-SOUS-BOIS (93320), this company of category PME shows in 2024 a revenue of 145 k€. 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 - DIAF ASSURANNCE (SIREN 852831536)
Indicator 2024 2023 2022 2021 2020
Revenue 144 603 € 115 866 € 87 807 € 77 865 € 18 278 €
Net income 67 948 € 25 429 € 10 635 € 15 903 € 8 810 €
EBITDA 61 061 € 30 401 € 12 547 € 19 265 € 8 900 €
Net margin 47.0% 21.9% 12.1% 20.4% 48.2%

Revenue and income statement

In 2024, DIAF ASSURANNCE achieves revenue of 145 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +67.7%. Vs 2023, growth of +25% (116 k€ -> 145 k€). After deducting consumption (0 €), gross margin stands at 145 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 42.2% of revenue. Positive scissor effect: EBITDA margin improves by +16.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 47.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

144 603 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 603 €

EBITDA (2024) ?
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

61 061 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

61 061 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

67 948 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

42.2%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 47.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.048%

Financial autonomy (2024) ?
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

0.023%

Cash flow / Revenue (2024) ?
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

46.989%

Repayment capacity (2024) ?
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

0.001

Solvency indicators evolution
DIAF ASSURANNCE

Sector positioning

Debt ratio
0.05 2024
2022
2023
2024
Q1: 0.0
Med: 7.61
Q3: 47.45
Good

In 2024, the debt ratio of DIAF ASSURANNCE (0.05) 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
0.02% 2024
2022
2023
2024
Q1: 13.11%
Med: 47.63%
Q3: 76.27%
Average

In 2024, the financial autonomy of DIAF ASSURANNCE (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Good

In 2024, the repayment capacity of DIAF ASSURANNCE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 190.07. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

190.072

Interest coverage (2024) ?
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

1.703

Liquidity indicators evolution
DIAF ASSURANNCE

Sector positioning

Liquidity ratio
190.07 2024
2022
2023
2024
Q1: 123.28
Med: 242.89
Q3: 571.56
Average +10 pts over 3 years

In 2024, the liquidity ratio of DIAF ASSURANNCE (190.07) 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.

Interest coverage
1.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.2x
Good +44 pts over 3 years

In 2024, the interest coverage of DIAF ASSURANNCE (1.7x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 363 days. Excellent situation: suppliers finance 326 days of the operating cycle (retail model). Overall, WCR represents 242 days of revenue, i.e. 97 k€ to permanently finance. Over 2020-2024, WCR increased by +2474%, requiring additional financing.

Operating WCR (2024) ?
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

97 058 €

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

37 j

Supplier credit (2024) ?
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

363 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

242 j

WCR and payment terms evolution
DIAF ASSURANNCE

Positioning of DIAF ASSURANNCE in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of DIAF ASSURANNCE is estimated at 106 931 € (range 34 369€ - 392 810€). With an EBITDA of 61 061€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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 value 2024
193 transactions
34k€ 106k€ 392k€
106 931 € Range: 34 369€ - 392 810€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
61 061 € × 1.2x
Estimation 73 924 €
19 094€ - 377 328€
Revenue Multiple 30%
144 603 € × 0.98x
Estimation 142 062 €
39 616€ - 264 211€
Net Income Multiple 20%
67 948 € × 2.0x
Estimation 136 757 €
64 689€ - 624 418€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare DIAF ASSURANNCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about DIAF ASSURANNCE

What is the revenue of DIAF ASSURANNCE ?

The revenue of DIAF ASSURANNCE in 2024 is 145 k€.

Is DIAF ASSURANNCE profitable?

Yes, DIAF ASSURANNCE generated a net profit of 68 k€ in 2024.

Where is the headquarters of DIAF ASSURANNCE ?

The headquarters of DIAF ASSURANNCE is located in LES PAVILLONS-SOUS-BOIS (93320), in the department Seine-Saint-Denis.

Where to find the tax return of DIAF ASSURANNCE ?

The tax return of DIAF ASSURANNCE 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 DIAF ASSURANNCE operate?

DIAF ASSURANNCE operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.