SIREN : 483460937
DIAMANT is a French company founded 20 years ago, specialized in the sector Coiffure. Based in RENNES (35000), this company of category PME shows in 2016 a revenue of 199 k€. 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
| Indicator | 2016 |
|---|---|
| Revenue | 199 160 € |
| Net income | 8 765 € |
| EBITDA | 20 482 € |
| Net margin | 4.4% |
In 2016, DIAMANT achieves revenue of 199 k€. After deducting consumption (24 k€), gross margin stands at 176 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 10.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.
199 160 €
175 500 €
20 482 €
15 014 €
8 765 €
10.3%
The debt ratio (= Financial debt / Equity x 100) stands at 320%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
319.747%
20.443%
6.241%
12.672
82.2%
In 2016, the debt ratio of DIAMANT (319.75) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2016, the financial autonomy of DIAMANT (20.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2016, the repayment capacity of DIAMANT (12.67) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 72.80. 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 24.5x. Operating income very largely covers interest expenses: high safety margin.
72.796
24.514
In 2016, the liquidity ratio of DIAMANT (72.80) 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.
In 2016, the interest coverage of DIAMANT (24.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 15 days of revenue, i.e. 8 k€ to permanently finance.
8 176 €
0 j
99 j
22 j
15 j
Based on 1300 transactions of similar company sales (all years), the value of DIAMANT is estimated at 93 828 € (range 51 283€ - 154 512€). With an EBITDA of 20 482€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 1300 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DIAMANT with other companies in the same sector:
The revenue of DIAMANT in 2016 is 199 k€.
Yes, DIAMANT generated a net profit of 9 k€ in 2016.
The headquarters of DIAMANT is located in RENNES (35000), in the department Ille-et-Vilaine.
The tax return of DIAMANT 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).
DIAMANT operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.