SIREN : 444168686
DIAS AND CO is a French company founded 23 years ago, specialized in the sector Débits de boissons. Based in PARIS (75011), this company of category PME shows in 2023 a revenue of 256 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 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 256 354 € | 95 673 € | 50 714 € | 107 264 € | 92 313 € | 112 132 € | 88 684 € | 83 048 € |
| Net income | -6 148 € | 44 138 € | 20 544 € | 10 500 € | -26 529 € | 12 200 € | -8 304 € | -19 578 € |
| EBITDA | 4 990 € | 54 329 € | 20 892 € | 10 941 € | -23 550 € | 12 187 € | -1 950 € | -8 941 € |
| Net margin | -2.4% | 46.1% | 40.5% | 9.8% | -28.7% | 10.9% | -9.4% | -23.6% |
In 2023, DIAS AND CO achieves revenue of 256 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +15.1%. Vs 2021, growth of +168% (96 k€ -> 256 k€). After deducting consumption (71 k€), gross margin stands at 185 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 1.9% of revenue. Warning negative scissor effect: despite revenue change (+168%), EBITDA varies by -91%, reducing margin by 54.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-2.4% of revenue), which will impact equity.
256 354 €
185 179 €
4 990 €
-3 910 €
-6 148 €
1.9%
The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 19.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
52.508%
53.417%
1.074%
19.78
60.9%
In 2023, the debt ratio of DIAS AND CO (52.51) 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 2023, the financial autonomy of DIAS AND CO (53.4%) 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.
In 2023, the repayment capacity of DIAS AND CO (19.78) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 22.50. 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 17.4x. Operating income very largely covers interest expenses: high safety margin.
22.502
17.415
In 2023, the liquidity ratio of DIAS AND CO (22.50) 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.
In 2023, the interest coverage of DIAS AND CO (17.4x) 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: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-26 days): operations structurally generate cash. Over 2015-2023, WCR increased by +32%, requiring additional financing.
-18 378 €
0 j
25 j
5 j
-26 j
Based on 123 transactions of similar company sales in 2023, the value of DIAS AND CO is estimated at 110 834 € (range 72 340€ - 169 164€). With an EBITDA of 4 990€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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 123 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 DIAS AND CO with other companies in the same sector:
The revenue of DIAS AND CO in 2023 is 256 k€.
DIAS AND CO recorded a net loss in 2023.
The headquarters of DIAS AND CO is located in PARIS (75011), in the department Paris.
The tax return of DIAS AND CO 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).
DIAS AND CO operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.