DIAMANT MAYOTTE : revenue, balance sheet and financial ratios

In 2025, DIAMANT MAYOTTE achieves revenue of 2.7 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +14.8%. Vs 2024, growth of +50% (1.8 M€ -> 2.7 M€). After deducting consumption (1.5 M€), gross margin stands at 1.3 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 618 k€, representing 22.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 466 k€, i.e. 17.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.9% 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 394.88. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 104 days of revenue, i.e. 790 k€ to permanently finance. Over 2017-2025, WCR increased by +130%, requiring additional financing.

Based on 121 transactions of similar company sales (all years), the value of DIAMANT MAYOTTE is estimated at 1 556 335 € (range 672 918€ - 3 701 804€). With an EBITDA of 618 006€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.