DIAGONAL SABBATINI : revenue, balance sheet and financial ratios

DIAGONAL SABBATINI is a French company founded 18 years ago, specialized in the sector Coiffure. Based in JARNY (54800), this company of category PME shows in 2018 a revenue of 1.1 M€. 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 - DIAGONAL SABBATINI (SIREN 501440473)
Indicator 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 135 529 € 1 094 510 € 1 046 338 €
Net income 89 160 € 9 471 € 83 429 € -24 376 € 62 069 € 71 756 €
EBITDA N/C N/C N/C 46 081 € 121 268 € 139 650 €
Net margin N/C N/C N/C -2.1% 5.7% 6.9%

Revenue and income statement

In 2022, DIAGONAL SABBATINI generates positive net income of 89 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 72 k€ -> 89 k€.

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

89 160 €

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

120.068%

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

36.136%

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

61.2%

Solvency indicators evolution
DIAGONAL SABBATINI

Sector positioning

Debt ratio
120.07 2022
2019
2020
2022
Q1: 0.0
Med: 12.9
Q3: 85.37
Average

In 2022, the debt ratio of DIAGONAL SABBATINI (120.07) 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
36.14% 2022
2019
2020
2022
Q1: 2.28%
Med: 27.76%
Q3: 59.98%
Good +12 pts over 3 years

In 2022, the financial autonomy of DIAGONAL SABBATINI (36.1%) 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 207.43. 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

207.425

Liquidity indicators evolution
DIAGONAL SABBATINI

Sector positioning

Liquidity ratio
207.43 2022
2019
2020
2022
Q1: 41.69
Med: 109.98
Q3: 224.68
Good +27 pts over 3 years

In 2022, the liquidity ratio of DIAGONAL SABBATINI (207.43) 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
DIAGONAL SABBATINI

Positioning of DIAGONAL SABBATINI in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 155 transactions of similar company sales in 2022, the value of DIAGONAL SABBATINI is estimated at 423 999 € (range 205 479€ - 943 738€). 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 2022
155 transactions
205k€ 423k€ 943k€
423 999 € Range: 205 479€ - 943 738€
NAF 5 année 2022

Valuation method used

Net Income Multiple
89 160 € × 4.8x = 423 999 €
Range: 205 480€ - 943 738€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 155 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 (Coiffure)

Compare DIAGONAL SABBATINI with other companies in the same sector:

Frequently asked questions about DIAGONAL SABBATINI

What is the revenue of DIAGONAL SABBATINI ?

The revenue of DIAGONAL SABBATINI in 2018 is 1.1 M€.

Is DIAGONAL SABBATINI profitable?

Yes, DIAGONAL SABBATINI generated a net profit of 89 k€ in 2022.

Where is the headquarters of DIAGONAL SABBATINI ?

The headquarters of DIAGONAL SABBATINI is located in JARNY (54800), in the department Meurthe-et-Moselle.

Where to find the tax return of DIAGONAL SABBATINI ?

The tax return of DIAGONAL SABBATINI 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 DIAGONAL SABBATINI operate?

DIAGONAL SABBATINI operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.