DIAS CONSTRUCTION : revenue, balance sheet and financial ratios

DIAS CONSTRUCTION is a French company founded 28 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in NOGENT-LE-ROI (28210), this company of category PME shows in 2024 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - DIAS CONSTRUCTION (SIREN 413691452)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 4 482 699 € 3 450 007 € 3 937 146 € 3 257 325 € 2 975 077 € 3 727 742 € 3 956 576 € 3 273 679 € 4 540 394 €
Net income 98 716 € 72 227 € 139 576 € 257 876 € 321 130 € 741 940 € 32 550 € 178 992 € 119 555 €
EBITDA 238 578 € 194 741 € 405 080 € 381 037 € 550 244 € -1 621 € 469 298 € 263 505 € 379 975 €
Net margin 2.2% 2.1% 3.5% 7.9% 10.8% 19.9% 0.8% 5.5% 2.6%

Revenue and income statement

In 2024, DIAS CONSTRUCTION achieves revenue of 4.5 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2022, growth of +30% (3.5 M€ -> 4.5 M€). After deducting consumption (1.1 M€), gross margin stands at 3.4 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 239 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 482 699 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 405 337 €

EBITDA (2024) ?
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

238 578 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

128 655 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

98 716 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 2%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.064%

Financial autonomy (2024) ?
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

59.182%

Cash flow / Revenue (2024) ?
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

4.526%

Repayment capacity (2024) ?
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

0.301

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

17.4%

Solvency indicators evolution
DIAS CONSTRUCTION

Sector positioning

Debt ratio
2.06 2024
2021
2022
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Good -7 pts over 3 years

In 2024, the debt ratio of DIAS CONSTRUCTION (2.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
59.18% 2024
2021
2022
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Excellent

In 2024, the financial autonomy of DIAS CONSTRUCTION (59.2%) 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.

Repayment capacity
0.3 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average

In 2024, the repayment capacity of DIAS CONSTRUCTION (0.30) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 242.91. 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.

Liquidity ratio (2024) ?
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

242.908

Interest coverage (2024) ?
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

0.134

Liquidity indicators evolution
DIAS CONSTRUCTION

Sector positioning

Liquidity ratio
242.91 2024
2021
2022
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Good -15 pts over 3 years

In 2024, the liquidity ratio of DIAS CONSTRUCTION (242.91) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.13x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good -7 pts over 3 years

In 2024, the interest coverage of DIAS CONSTRUCTION (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 40 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 182 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2015-2024, WCR increased by +99%, requiring additional financing.

Operating WCR (2024) ?
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

2 265 735 €

Customer credit (2024) ?
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

81 j

Supplier credit (2024) ?
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

41 j

Inventory turnover (2024) ?
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

121 j

WCR in days of revenue (2024) ?
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

182 j

WCR and payment terms evolution
DIAS CONSTRUCTION

Positioning of DIAS CONSTRUCTION in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 413 313€ to 1 203 253€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
413k€ 757k€ 1203k€
757 614 € Range: 413 313€ - 1 203 253€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare DIAS CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about DIAS CONSTRUCTION

What is the revenue of DIAS CONSTRUCTION ?

The revenue of DIAS CONSTRUCTION in 2024 is 4.5 M€.

Is DIAS CONSTRUCTION profitable?

Yes, DIAS CONSTRUCTION generated a net profit of 99 k€ in 2024.

Where is the headquarters of DIAS CONSTRUCTION ?

The headquarters of DIAS CONSTRUCTION is located in NOGENT-LE-ROI (28210), in the department Eure-et-Loir.

Where to find the tax return of DIAS CONSTRUCTION ?

The tax return of DIAS CONSTRUCTION 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 DIAS CONSTRUCTION operate?

DIAS CONSTRUCTION operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.