DIAM INDUSTRIES : revenue, balance sheet and financial ratios

DIAM INDUSTRIES is a French company founded 33 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in LA WANTZENAU (67610), this company of category PME shows in 2023 a revenue of 14.8 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 - DIAM INDUSTRIES (SIREN 387987845)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 792 405 € 15 505 632 € 14 229 039 € 10 519 327 € 11 188 277 € 10 540 773 € 9 601 797 € 8 776 704 €
Net income 592 571 € 1 168 502 € 1 286 074 € 473 342 € 378 095 € 127 457 € 110 920 € 235 706 €
EBITDA 1 206 114 € 1 780 717 € 1 904 352 € 834 043 € 702 726 € 282 227 € 245 544 € 363 607 €
Net margin 4.0% 7.5% 9.0% 4.5% 3.4% 1.2% 1.2% 2.7%

Revenue and income statement

In 2023, DIAM INDUSTRIES achieves revenue of 14.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Slight decline of -5% vs 2022. After deducting consumption (7.6 M€), gross margin stands at 7.1 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 8.2% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -32%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 593 k€, i.e. 4.0% 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

14 792 405 €

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

7 146 343 €

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

1 206 114 €

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

918 634 €

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

592 571 €

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

8.2%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

58.011%

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

46.329%

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

5.582%

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

3.301

Asset age ratio (2023) ?
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

49.7%

Solvency indicators evolution
DIAM INDUSTRIES

Sector positioning

Debt ratio
58.01 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average +25 pts over 3 years

In 2023, the debt ratio of DIAM INDUSTRIES (58.01) 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
46.33% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Good -8 pts over 3 years

In 2023, the financial autonomy of DIAM INDUSTRIES (46.3%) 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
3.3 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average +20 pts over 3 years

In 2023, the repayment capacity of DIAM INDUSTRIES (3.30) 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 283.60. 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 11.1x. 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

283.598

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

11.062

Liquidity indicators evolution
DIAM INDUSTRIES

Sector positioning

Liquidity ratio
283.6 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Good +31 pts over 3 years

In 2023, the liquidity ratio of DIAM INDUSTRIES (283.60) 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.

Interest coverage
11.06x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Excellent

In 2023, the interest coverage of DIAM INDUSTRIES (11.1x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 154 days of revenue, i.e. 6.3 M€ to permanently finance. Over 2016-2023, WCR increased by +49%, requiring additional financing.

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

6 347 273 €

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

63 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

56 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

77 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

154 j

WCR and payment terms evolution
DIAM INDUSTRIES

Positioning of DIAM INDUSTRIES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 676 582€ to 2 535 886€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
676k€ 1530k€ 2535k€
1 530 139 € Range: 676 582€ - 2 535 886€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 fournitures et équipements industriels divers)

Compare DIAM INDUSTRIES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about DIAM INDUSTRIES

What is the revenue of DIAM INDUSTRIES ?

The revenue of DIAM INDUSTRIES in 2023 is 14.8 M€.

Is DIAM INDUSTRIES profitable?

Yes, DIAM INDUSTRIES generated a net profit of 593 k€ in 2023.

Where is the headquarters of DIAM INDUSTRIES ?

The headquarters of DIAM INDUSTRIES is located in LA WANTZENAU (67610), in the department Bas-Rhin.

Where to find the tax return of DIAM INDUSTRIES ?

The tax return of DIAM INDUSTRIES 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 INDUSTRIES operate?

DIAM INDUSTRIES operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.