DIAM DIFFUSION ART MUSIQUE : revenue, balance sheet and financial ratios

DIAM DIFFUSION ART MUSIQUE is a French company founded 38 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in VALOGNES (50700), this company of category PME shows in 2017 a revenue of 2.2 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 - DIAM DIFFUSION ART MUSIQUE (SIREN 343605846)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 2 217 638 € 1 795 934 €
Net income 15 579 € 107 530 € 180 297 € 186 816 € 112 201 € 74 230 € 102 782 € 76 673 € 80 541 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 103 863 € 117 318 €
Net margin N/C N/C N/C N/C N/C N/C N/C 3.5% 4.5%

Revenue and income statement

In 2024, DIAM DIFFUSION ART MUSIQUE generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 81 k€ -> 16 k€.

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

15 579 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

74.895%

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

13.431%

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

33.4%

Solvency indicators evolution
DIAM DIFFUSION ART MUSIQUE

Sector positioning

Debt ratio
74.89 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Average +24 pts over 3 years

In 2024, the debt ratio of DIAM DIFFUSION ART MUSIQUE (74.89) 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
13.43% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Average -14 pts over 3 years

In 2024, the financial autonomy of DIAM DIFFUSION ART MUSIQUE (13.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 120.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

120.565

Liquidity indicators evolution
DIAM DIFFUSION ART MUSIQUE

Sector positioning

Liquidity ratio
120.56 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Average -11 pts over 3 years

In 2024, the liquidity ratio of DIAM DIFFUSION ART MUSIQUE (120.56) 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.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
DIAM DIFFUSION ART MUSIQUE

Positioning of DIAM DIFFUSION ART MUSIQUE in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of DIAM DIFFUSION ART MUSIQUE is estimated at 58 538 € (range 19 098€ - 158 051€). 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
121 transactions
19k€ 58k€ 158k€
58 538 € Range: 19 098€ - 158 051€
NAF 5 all-time

Valuation method used

Net Income Multiple
15 579 € × 3.8x = 58 539 €
Range: 19 099€ - 158 052€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare DIAM DIFFUSION ART MUSIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about DIAM DIFFUSION ART MUSIQUE

What is the revenue of DIAM DIFFUSION ART MUSIQUE ?

The revenue of DIAM DIFFUSION ART MUSIQUE in 2017 is 2.2 M€.

Is DIAM DIFFUSION ART MUSIQUE profitable?

Yes, DIAM DIFFUSION ART MUSIQUE generated a net profit of 16 k€ in 2024.

Where is the headquarters of DIAM DIFFUSION ART MUSIQUE ?

The headquarters of DIAM DIFFUSION ART MUSIQUE is located in VALOGNES (50700), in the department Manche.

Where to find the tax return of DIAM DIFFUSION ART MUSIQUE ?

The tax return of DIAM DIFFUSION ART MUSIQUE 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 DIAM DIFFUSION ART MUSIQUE operate?

DIAM DIFFUSION ART MUSIQUE operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.