Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

DIAMOD : revenue, balance sheet and financial ratios

DIAMOD is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in VILLIERS-LE-BEL (95400), this company of category PME shows in 2017 a revenue of 20 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, DIAMOD is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - DIAMOD (SIREN 439648908)
Indicator 2021 2020 2017 2016
Revenue N/C N/C 19 761 € 24 621 €
Net income 0 € 0 € 290 € 1 548 €
EBITDA N/C N/C 289 € 1 550 €
Net margin N/C N/C 1.5% 6.3%

Revenue and income statement

In 2021, DIAMOD records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2017: 2 k€ -> 0 €.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 761 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 761 €

EBITDA (2017) ?
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

289 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

290 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

290 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 208%. This ratio is slightly less favorable than the sector median (33.0%). Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.3%).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2017) ?
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

Non significatif

Cash flow / Revenue (2017) ?
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

1.47%

Repayment capacity (2017) ?
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

0.0

Solvency indicators evolution
DIAMOD

Sector positioning

Debt ratio
41.89% 2021
Q1: 0.24%
Med: 27.49%
Q3: 85.49%
Average -19 pts over 2 years

In 2021, the debt ratio of DIAMOD (41.9%) 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
17.89% 2021
Q1: 12.04%
Med: 32.96%
Q3: 55.81%
Average -66 pts over 3 years

In 2021, the financial autonomy of DIAMOD (17.9%) 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 0.37. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2017) ?
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

0.37

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
DIAMOD

Sector positioning

Liquidity ratio
1.68 2021
Q1: 1.15
Med: 1.91
Q3: 3.47
Average +33 pts over 3 years

In 2021, the liquidity ratio of DIAMOD (1.68) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 632 days. Excellent situation: suppliers finance 632 days of the operating cycle (retail model). WCR is negative (-170 days): operations structurally generate cash. Between 2016 and 2017, WCR improved by 40 days of revenue, freeing up cash.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

632 j

Inventory turnover (2021) ?
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 in days of revenue (2017) ?
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

-170 j

WCR and payment terms evolution
DIAMOD

Positioning of DIAMOD in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Similar companies (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare DIAMOD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Val-d'Oise

Largest companies by revenue in the department Val-d'Oise:

Voir le classement complet du département Val-d'Oise

Frequently asked questions about DIAMOD

What is the revenue of DIAMOD ?

The revenue of DIAMOD in 2017 is 20 k€.

Is DIAMOD profitable?

Yes, DIAMOD generated a net profit of 290€ in 2017.

Where is the headquarters of DIAMOD ?

The headquarters of DIAMOD is located in VILLIERS-LE-BEL (95400), in the department Val-d'Oise.

Where to find the tax return of DIAMOD ?

The tax return of DIAMOD 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 DIAMOD operate?

DIAMOD operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.