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DIAS CONSTRUCTION : revenue, balance sheet and financial ratios

DIAS CONSTRUCTION is a French company founded 22 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in GAILLAC (81600), this company of category PME shows in 2015 a revenue of 1.3 M€. 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

Financial history - DIAS CONSTRUCTION (SIREN 451528830)
Indicator 2015
Revenue 1 270 355 €
Net income 39 956 €
EBITDA 107 471 €
Net margin 3.1%

Revenue and income statement

In 2015, DIAS CONSTRUCTION achieves revenue of 1.3 M€. After deducting consumption (318 k€), gross margin stands at 952 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 107 k€, representing 8.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 270 355 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

952 055 €

EBITDA (2015) ?
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

107 471 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

45 401 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 956 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 331%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

331.449%

Financial autonomy (2015) ?
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

8.377%

Cash flow / Revenue (2015) ?
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

6.2%

Repayment capacity (2015) ?
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

2.05

Asset age ratio (2015) ?
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

24.5%

Solvency indicators evolution
DIAS CONSTRUCTION

Sector positioning

Debt ratio
331.45 2015
2015
Q1: 0.0
Med: 6.41
Q3: 47.64
Watch

In 2015, the debt ratio of DIAS CONSTRUCTION (331.45) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.38% 2015
2015
Q1: 1.16%
Med: 17.53%
Q3: 40.72%
Average

In 2015, the financial autonomy of DIAS CONSTRUCTION (8.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.05 years 2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Average

In 2015, the repayment capacity of DIAS CONSTRUCTION (2.05) 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 127.87. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2015) ?
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

127.871

Interest coverage (2015) ?
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

1.625

Liquidity indicators evolution
DIAS CONSTRUCTION

Sector positioning

Liquidity ratio
127.87 2015
2015
Q1: 102.58
Med: 143.29
Q3: 223.82
Average

In 2015, the liquidity ratio of DIAS CONSTRUCTION (127.87) 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.

Interest coverage
1.62x 2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 2.15x
Good

In 2015, the interest coverage of DIAS CONSTRUCTION (1.6x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 222 k€ to permanently finance.

Operating WCR (2015) ?
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

221 753 €

Customer credit (2015) ?
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

71 j

Supplier credit (2015) ?
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

56 j

Inventory turnover (2015) ?
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

21 j

WCR in days of revenue (2015) ?
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

63 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

Based on 274 transactions of similar company sales (all years), the value of DIAS CONSTRUCTION is estimated at 194 354 € (range 90 707€ - 331 065€). With an EBITDA of 107 471€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2015
274 transactions
90k€ 194k€ 331k€
194 354 € Range: 90 707€ - 331 065€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
107 471 € × 2.0x
Estimation 218 306 €
90 927€ - 355 892€
Revenue Multiple 30%
1 270 355 € × 0.17x
Estimation 215 401 €
120 944€ - 372 313€
Net Income Multiple 20%
39 956 € × 2.6x
Estimation 102 908 €
44 804€ - 207 128€
How is this estimate calculated?

This estimate is based on the analysis of 274 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 2015 is 1.3 M€.

Is DIAS CONSTRUCTION profitable?

Yes, DIAS CONSTRUCTION generated a net profit of 40 k€ in 2015.

Where is the headquarters of DIAS CONSTRUCTION ?

The headquarters of DIAS CONSTRUCTION is located in GAILLAC (81600), in the department Tarn.

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.