DIAGAM FRANCE : revenue, balance sheet and financial ratios

DIAGAM FRANCE is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in LILLE (59800), this company of category PME shows in 2023 a revenue of 2.8 M€. 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 - DIAGAM FRANCE (SIREN 403716947)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 835 794 € 2 158 762 € 2 271 679 € 1 938 667 € 1 969 746 € 1 929 755 € 1 830 726 € 1 577 868 € N/C
Net income 409 517 € 262 882 € 217 844 € 160 169 € 163 545 € 154 964 € 118 735 € 101 486 € 98 374 €
EBITDA 521 945 € 301 345 € 293 789 € 194 486 € 205 152 € 182 938 € 179 470 € 139 296 € N/C
Net margin 14.4% 12.2% 9.6% 8.3% 8.3% 8.0% 6.5% 6.4% N/C

Revenue and income statement

In 2023, DIAGAM FRANCE achieves revenue of 2.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Vs 2022, growth of +31% (2.2 M€ -> 2.8 M€). After deducting consumption (1.1 M€), gross margin stands at 1.7 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 522 k€, representing 18.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 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 410 k€, i.e. 14.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 835 794 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 735 264 €

EBITDA (2023) ?
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

521 945 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

531 581 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

409 517 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.4%

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Chart evolution

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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 3%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.1% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.978%

Financial autonomy (2023) ?
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

56.699%

Cash flow / Revenue (2023) ?
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

14.113%

Repayment capacity (2023) ?
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

0.172

Solvency indicators evolution
DIAGAM FRANCE

Sector positioning

Debt ratio
2.98 2023
2021
2022
2023
Q1: 0.0
Med: 5.57
Q3: 50.77
Good

In 2023, the debt ratio of DIAGAM FRANCE (2.98) 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
56.7% 2023
2021
2022
2023
Q1: 13.47%
Med: 38.42%
Q3: 58.45%
Good

In 2023, the financial autonomy of DIAGAM FRANCE (56.7%) 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.

Repayment capacity
0.17 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average

In 2023, the repayment capacity of DIAGAM FRANCE (0.17) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.26. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

142.263

Interest coverage (2023) ?
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

0.177

Liquidity indicators evolution
DIAGAM FRANCE

Sector positioning

Liquidity ratio
142.26 2023
2021
2022
2023
Q1: 133.58
Med: 205.53
Q3: 329.15
Average +5 pts over 3 years

In 2023, the liquidity ratio of DIAGAM FRANCE (142.26) 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
0.18x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.29x
Q3: 6.06x
Average -18 pts over 3 years

In 2023, the interest coverage of DIAGAM FRANCE (0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 200 days. Excellent situation: suppliers finance 109 days of the operating cycle (retail model). Overall, WCR represents 120 days of revenue, i.e. 947 k€ to permanently finance.

Operating WCR (2023) ?
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

947 042 €

Customer credit (2023) ?
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

91 j

Supplier credit (2023) ?
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

200 j

Inventory turnover (2023) ?
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 (2023) ?
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

120 j

WCR and payment terms evolution
DIAGAM FRANCE

Positioning of DIAGAM FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DIAGAM FRANCE is estimated at 432 165 € (range 210 700€ - 1 463 111€). With an EBITDA of 521 945€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2023
124 transactions
210k€ 432k€ 1463k€
432 165 € Range: 210 700€ - 1 463 111€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
521 945 € × 0.7x
Estimation 367 389 €
173 678€ - 1 337 163€
Revenue Multiple 30%
2 835 794 € × 0.21x
Estimation 603 952 €
327 509€ - 1 829 379€
Net Income Multiple 20%
409 517 € × 0.8x
Estimation 336 425 €
128 046€ - 1 228 580€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare DIAGAM FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about DIAGAM FRANCE

What is the revenue of DIAGAM FRANCE ?

The revenue of DIAGAM FRANCE in 2023 is 2.8 M€.

Is DIAGAM FRANCE profitable?

Yes, DIAGAM FRANCE generated a net profit of 410 k€ in 2023.

Where is the headquarters of DIAGAM FRANCE ?

The headquarters of DIAGAM FRANCE is located in LILLE (59800), in the department Nord.

Where to find the tax return of DIAGAM FRANCE ?

The tax return of DIAGAM FRANCE 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 DIAGAM FRANCE operate?

DIAGAM FRANCE operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.