Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

DIAMOND BACK : revenue, balance sheet and financial ratios

DIAMOND BACK is a French company now closed founded 18 years ago, formerly specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in ARCUEIL (94110), this company of category PME shows in 2018 a net income positive of 66€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, DIAMOND BACK posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - DIAMOND BACK (SIREN 501197636)
Indicator 2018 2017 2016
Revenue N/C N/C N/C
Net income 66 € -1 542 € -716 €
EBITDA -228 € -1 542 € -716 €
Net margin N/C N/C N/C

Revenue and income statement

In 2018, DIAMOND BACK generates positive net income of 66 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2018) ?
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

-228 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-228 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

66 €

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 13.6%). Financial autonomy (= Equity / Total assets x 100) reaches 43%. This ratio is more favorable than the sector median (31.2%).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

42.94%

Repayment capacity (2018) ?
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
DIAMOND BACK

Sector positioning

Debt ratio
0.0% 2018
Q1: 0.07%
Med: 13.56%
Q3: 69.92%
Excellent

In 2018, the debt ratio of DIAMOND BACK (0.0%) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
42.94% 2018
Q1: 12.06%
Med: 31.2%
Q3: 56.65%
Good

In 2018, the financial autonomy of DIAMOND BACK (42.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.41. This ratio is slightly less favorable than the sector median (1.5).

Liquidity ratio (2018) ?
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

1.41

Interest coverage (2018) ?
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
DIAMOND BACK

Sector positioning

Liquidity ratio
1.41 2018
Q1: 1.01
Med: 1.51
Q3: 2.8
Average

In 2018, the liquidity ratio of DIAMOND BACK (1.41) 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: 749876 days. Excellent situation: suppliers finance 749876 days of the operating cycle (retail model).

Operating WCR (2018) ?
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 (2018) ?
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 (2018) ?
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

749876 j

Inventory turnover (2018) ?
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 and payment terms evolution
DIAMOND BACK

Positioning of DIAMOND BACK in its sector

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

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DIAMOND BACK is estimated at 151 € (range 40€ - 268€). 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.

Estimated enterprise value 2018
124 transactions
0k€ 0k€ 0k€
151 € Range: 40€ - 268€
NAF 5 all-time

Valuation method used

Net Income Multiple
66 € × 2.3x = 151 €
Range: 40€ - 268€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 124 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) d'habillement et de chaussures)

Compare DIAMOND BACK with other companies in the same sector:

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-de-Marne

Largest companies by revenue in the department Val-de-Marne:

Frequently asked questions about DIAMOND BACK

What is the revenue of DIAMOND BACK ?

The revenue of DIAMOND BACK is not publicly disclosed (confidential accounts filed with INPI).

Is DIAMOND BACK profitable?

Yes, DIAMOND BACK generated a net profit of 66€ in 2018.

Where is the headquarters of DIAMOND BACK ?

The headquarters of DIAMOND BACK is located in ARCUEIL (94110), in the department Val-de-Marne.

Where to find the tax return of DIAMOND BACK ?

The tax return of DIAMOND BACK 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 DIAMOND BACK operate?

DIAMOND BACK 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.