DIAGNOSTIC ET STRATEGIES D ENTREPRISES : revenue, balance sheet and financial ratios

DIAGNOSTIC ET STRATEGIES D ENTREPRISES is a French company founded 37 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in AVIGNON (84000), this company of category PME shows in 2023 a revenue of 82 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 - DIAGNOSTIC ET STRATEGIES D ENTREPRISES (SIREN 350169025)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 82 100 € 74 600 € 78 600 € 73 433 € 99 600 € 142 540 € 107 830 € 88 680 € 155 140 € 153 490 €
Net income 264 € 783 € 187 € 1 889 € 3 414 € 3 674 € 8 908 € 2 611 € 224 € 16 €
EBITDA 1 078 € 1 150 € 2 223 € 6 521 € 7 724 € 8 550 € 18 852 € 18 431 € 13 888 € 13 415 €
Net margin 0.3% 1.0% 0.2% 2.6% 3.4% 2.6% 8.3% 2.9% 0.1% 0.0%

Revenue and income statement

In 2023, DIAGNOSTIC ET STRATEGIES D ENTREPRISES achieves revenue of 82 k€. Revenue is declining over the period 2014-2023 (CAGR: -6.7%). Vs 2022, growth of +10% (75 k€ -> 82 k€). After deducting consumption (0 €), gross margin stands at 82 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 1 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 264 €, i.e. 0.3% 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

82 100 €

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

82 100 €

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

1 078 €

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

1 078 €

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

264 €

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

1.3%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 175.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

117.762%

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

34.674%

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

0.322%

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

175.943

Solvency indicators evolution
DIAGNOSTIC ET STRATEGIES D ENTREPRISES

Sector positioning

Debt ratio
117.76 2023
2021
2022
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Average +8 pts over 3 years

In 2023, the debt ratio of DIAGNOSTIC ET STRATEGIES ... (117.76) 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
34.67% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Average -8 pts over 3 years

In 2023, the financial autonomy of DIAGNOSTIC ET STRATEGIES ... (34.7%) 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
175.94 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Watch

In 2023, the repayment capacity of DIAGNOSTIC ET STRATEGIES ... (175.94) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 244.92. 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 71.2x. Operating income very largely covers interest expenses: high safety margin.

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

244.922

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

71.15

Liquidity indicators evolution
DIAGNOSTIC ET STRATEGIES D ENTREPRISES

Sector positioning

Liquidity ratio
244.92 2023
2021
2022
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Average -7 pts over 3 years

In 2023, the liquidity ratio of DIAGNOSTIC ET STRATEGIES ... (244.92) 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
71.15x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent

In 2023, the interest coverage of DIAGNOSTIC ET STRATEGIES ... (71.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 300 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 259 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 563 days of revenue, i.e. 128 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

128 314 €

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

300 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

41 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

563 j

WCR and payment terms evolution
DIAGNOSTIC ET STRATEGIES D ENTREPRISES

Positioning of DIAGNOSTIC ET STRATEGIES D ENTREPRISES in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of DIAGNOSTIC ET STRATEGIES D ENTREPRISES is estimated at 18 075 € (range 7 296€ - 28 483€). With an EBITDA of 1 078€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
66 tx
7k€ 18k€ 28k€
18 075 € Range: 7 296€ - 28 483€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 078 € × 4.0x
Estimation 4 268 €
791€ - 6 255€
Revenue Multiple 30%
82 100 € × 0.63x
Estimation 51 916 €
22 398€ - 81 364€
Net Income Multiple 20%
264 € × 6.9x
Estimation 1 833 €
906€ - 4 733€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare DIAGNOSTIC ET STRATEGIES D ENTREPRISES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about DIAGNOSTIC ET STRATEGIES D ENTREPRISES

What is the revenue of DIAGNOSTIC ET STRATEGIES D ENTREPRISES ?

The revenue of DIAGNOSTIC ET STRATEGIES D ENTREPRISES in 2023 is 82 k€.

Is DIAGNOSTIC ET STRATEGIES D ENTREPRISES profitable?

Yes, DIAGNOSTIC ET STRATEGIES D ENTREPRISES generated a net profit of 264€ in 2023.

Where is the headquarters of DIAGNOSTIC ET STRATEGIES D ENTREPRISES ?

The headquarters of DIAGNOSTIC ET STRATEGIES D ENTREPRISES is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of DIAGNOSTIC ET STRATEGIES D ENTREPRISES ?

The tax return of DIAGNOSTIC ET STRATEGIES D ENTREPRISES 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 DIAGNOSTIC ET STRATEGIES D ENTREPRISES operate?

DIAGNOSTIC ET STRATEGIES D ENTREPRISES operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.