SIREN : 820846624
DIANA is a French company founded 10 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in LATTES (34970), this company of category PME shows in 2017 a revenue of 1 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : capitaux propres négatifs.
In summary, DIANA posts positive profitability over the latest financial year. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 1 000 € | 8 000 € |
| Net income | 3 686 € | -6 056 € |
| EBITDA | 4 624 € | -6 056 € |
| Net margin | 368.6% | -75.7% |
In 2017, DIANA achieves revenue of 1 k€. Significant drop of -88% vs 2016. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 462.4% of revenue. Positive scissor effect: EBITDA margin improves by +538.1 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.9%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 368.6% of revenue. This profit can be retained or distributed to shareholders.
1 000 €
1 000 €
4 624 €
4 026 €
3 686 €
462.4%
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 83%. Compared with its sector, this ratio places the company among the best positioned (sector median: 38.6%). Cash flow represents 368.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.1%).
Non significatif
Non significatif
368.6%
0.0
In 2017, the financial autonomy of DIANA (82.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.96. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
0.96
0.0
In 2017, the liquidity ratio of DIANA (0.96) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 11880 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-552 days): operations structurally generate cash. Between 2016 and 2017, WCR worsened by 325 days of revenue, signaling an increased financing need.
-1 534 €
0 j
33 j
11880 j
-552 j
Based on 50 transactions of similar company sales
(all years),
the value of DIANA is estimated at
5 481 €
(range 3 062€ - 18 521€).
With an EBITDA of 4 624€, the sector multiple of 1.8x is applied.
The price/revenue ratio is 0.32x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 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 DIANA with other companies in the same sector:
Largest companies by revenue in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques:
Largest companies by revenue in the department Herault:
The revenue of DIANA in 2017 is 1 k€.
Yes, DIANA generated a net profit of 4 k€ in 2017.
The headquarters of DIANA is located in LATTES (34970), in the department Herault.
The tax return of DIANA 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).
DIANA operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.