DIAGONALES : revenue, balance sheet and financial ratios

DIAGONALES is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in LOGNES (77185), this company of category PME shows in 2024 a revenue of 4.2 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 - DIAGONALES (SIREN 392691903)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 215 921 € 6 703 185 € 4 075 539 € 3 202 009 € 2 538 133 € 4 169 476 € 4 250 506 € 3 085 257 € N/C
Net income 134 402 € 170 291 € 15 294 € 27 601 € -18 976 € 34 738 € 49 957 € 49 374 € 15 681 €
EBITDA 182 660 € 252 318 € 32 104 € 38 355 € -27 148 € 87 638 € 101 433 € 61 665 € N/C
Net margin 3.2% 2.5% 0.4% 0.9% -0.7% 0.8% 1.2% 1.6% N/C

Revenue and income statement

In 2024, DIAGONALES achieves revenue of 4.2 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Significant drop of -37% vs 2023. After deducting consumption (3.1 M€), gross margin stands at 1.1 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 183 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 134 k€, i.e. 3.2% 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

4 215 921 €

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

1 084 811 €

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

182 660 €

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

158 739 €

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

134 402 €

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

4.3%

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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 180%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

179.58%

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

16.059%

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

3.748%

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

3.491

Asset age ratio (2024) ?
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

88.8%

Solvency indicators evolution
DIAGONALES

Sector positioning

Debt ratio
179.58 2024
2022
2023
2024
Q1: 1.67
Med: 12.9
Q3: 50.79
Watch -8 pts over 3 years

In 2024, the debt ratio of DIAGONALES (179.58) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.06% 2024
2022
2023
2024
Q1: 26.98%
Med: 43.85%
Q3: 60.07%
Watch

In 2024, the financial autonomy of DIAGONALES (16.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.49 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 1.93 years
Watch -13 pts over 3 years

In 2024, the repayment capacity of DIAGONALES (3.49) 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 137.23. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.

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

137.229

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

8.496

Liquidity indicators evolution
DIAGONALES

Sector positioning

Liquidity ratio
137.23 2024
2022
2023
2024
Q1: 159.95
Med: 229.09
Q3: 338.64
Watch

In 2024, the liquidity ratio of DIAGONALES (137.23) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.87x
Excellent

In 2024, the interest coverage of DIAGONALES (8.5x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 529 k€ to permanently finance.

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

528 550 €

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

52 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

77 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

2 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

45 j

WCR and payment terms evolution
DIAGONALES

Positioning of DIAGONALES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of DIAGONALES is estimated at 511 333 € (range 483 140€ - 572 417€). With an EBITDA of 182 660€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
73 tx
483k€ 511k€ 572k€
511 333 € Range: 483 140€ - 572 417€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
182 660 € × 0.5x
Estimation 99 466 €
55 922€ - 131 512€
Revenue Multiple 30%
4 215 921 € × 0.34x
Estimation 1 435 068 €
1 435 068€ - 1 435 068€
Net Income Multiple 20%
134 402 € × 1.2x
Estimation 155 399 €
123 296€ - 380 703€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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) d'autres machines et équipements de bureau )

Compare DIAGONALES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about DIAGONALES

What is the revenue of DIAGONALES ?

The revenue of DIAGONALES in 2024 is 4.2 M€.

Is DIAGONALES profitable?

Yes, DIAGONALES generated a net profit of 134 k€ in 2024.

Where is the headquarters of DIAGONALES ?

The headquarters of DIAGONALES is located in LOGNES (77185), in the department Seine-et-Marne.

Where to find the tax return of DIAGONALES ?

The tax return of DIAGONALES 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 DIAGONALES operate?

DIAGONALES operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.