DIAM INVEST : revenue, balance sheet and financial ratios

In 2024, DIAM INVEST achieves revenue of 212 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +63.4%. Vs 2023, growth of +42% (150 k€ -> 212 k€). After deducting consumption (0 €), gross margin stands at 212 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 618 €, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (+42%), EBITDA varies by -98%, reducing margin by 16.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 625.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 74%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 624.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 890.25. 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 1897.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 596 days. Excellent situation: suppliers finance 236 days of the operating cycle (retail model). Overall, WCR represents 1192 days of revenue, i.e. 704 k€ to permanently finance. Over 2016-2024, WCR increased by +424%, requiring additional financing.

Based on 103 transactions of similar company sales in 2024, the value of DIAM INVEST is estimated at 2 550 199 € (range 878 585€ - 6 849 077€). With an EBITDA of 618€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.