DIDEROT FINANCEMENT 2 : revenue, balance sheet and financial ratios

DIDEROT FINANCEMENT 2 is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75013), this company of category GE shows in 2024 a revenue of 7.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - DIDEROT FINANCEMENT 2 (SIREN 529237513)
Indicator 2024 2020 2019 2017
Revenue 7 710 385 € 7 034 014 € 6 614 251 € 6 171 658 €
Net income -4 506 713 € -9 209 181 € -11 174 439 € -15 518 897 €
EBITDA 7 705 804 € 7 029 622 € 6 609 848 € 6 168 630 €
Net margin -58.4% -130.9% -168.9% -251.5%

Revenue and income statement

In 2024, DIDEROT FINANCEMENT 2 achieves revenue of 7.7 M€. Revenue is growing positively over 4 years (CAGR: +3.2%). Vs 2020: +10%. After deducting consumption (0 €), gross margin stands at 7.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.7 M€, representing 99.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -4.5 M€ (-58.4% of revenue), which will impact equity.

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

7 710 385 €

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

7 710 385 €

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

7 705 804 €

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

1 644 725 €

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

-4 506 713 €

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

99.9%

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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 -344%. 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 -40%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 60.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 39.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-343.532%

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

-40.382%

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

39.003%

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

60.377

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

65.8%

Solvency indicators evolution
DIDEROT FINANCEMENT 2

Sector positioning

Debt ratio
-343.53 2024
2019
2020
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Excellent

In 2024, the debt ratio of DIDEROT FINANCEMENT 2 (-343.53) 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
-40.38% 2024
2019
2020
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average

In 2024, the financial autonomy of DIDEROT FINANCEMENT 2 (-40.4%) 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
60.38 years 2024
2019
2020
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of DIDEROT FINANCEMENT 2 (60.38) 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 152.26. 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 108.4x. Operating income very largely covers interest expenses: high safety margin.

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

152.262

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

108.37

Liquidity indicators evolution
DIDEROT FINANCEMENT 2

Sector positioning

Liquidity ratio
152.26 2024
2019
2020
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average

In 2024, the liquidity ratio of DIDEROT FINANCEMENT 2 (152.26) 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
108.37x 2024
2019
2020
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of DIDEROT FINANCEMENT 2 (108.4x) 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) 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: 303 days. Excellent situation: suppliers finance 303 days of the operating cycle (retail model). WCR is negative (-4108 days): operations structurally generate cash. Notable WCR improvement over the period (-48%), freeing up cash.

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

-87 982 355 €

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

0 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

303 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

0 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

-4108 j

WCR and payment terms evolution
DIDEROT FINANCEMENT 2

Positioning of DIDEROT FINANCEMENT 2 in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of DIDEROT FINANCEMENT 2 is estimated at 29 301 762 € (range 8 030 236€ - 52 486 335€). With an EBITDA of 7 705 804€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
8030k€ 29301k€ 52486k€
29 301 762 € Range: 8 030 236€ - 52 486 335€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 705 804 € × 5.6x
Estimation 43 151 175 €
11 422 399€ - 77 019 530€
Revenue Multiple 30%
7 710 385 € × 0.81x
Estimation 6 219 409 €
2 376 634€ - 11 597 678€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare DIDEROT FINANCEMENT 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about DIDEROT FINANCEMENT 2

What is the revenue of DIDEROT FINANCEMENT 2 ?

The revenue of DIDEROT FINANCEMENT 2 in 2024 is 7.7 M€.

Is DIDEROT FINANCEMENT 2 profitable?

DIDEROT FINANCEMENT 2 recorded a net loss in 2024.

Where is the headquarters of DIDEROT FINANCEMENT 2 ?

The headquarters of DIDEROT FINANCEMENT 2 is located in PARIS (75013), in the department Paris.

Where to find the tax return of DIDEROT FINANCEMENT 2 ?

The tax return of DIDEROT FINANCEMENT 2 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 DIDEROT FINANCEMENT 2 operate?

DIDEROT FINANCEMENT 2 operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.