SIREN : 423916733
DIEST is a French company founded 26 years ago, specialized in the sector Restauration traditionnelle. Based in CHENNEVIERES-SUR-MARNE (94430), this company of category PME shows in 2021 a revenue of 97 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 97 253 € | 122 582 € | 249 641 € | 240 349 € | 212 149 € | 166 289 € | 203 379 € |
| Net income | -453 € | 14 950 € | -12 941 € | 9 002 € | -6 562 € | -10 117 € | -11 455 € |
| EBITDA | 4 754 € | 286 € | -20 395 € | 8 525 € | -9 688 € | -13 120 € | -20 491 € |
| Net margin | -0.5% | 12.2% | -5.2% | 3.7% | -3.1% | -6.1% | -5.6% |
In 2021, DIEST achieves revenue of 97 k€. Revenue is declining over the period 2015-2021 (CAGR: -11.6%). Significant drop of -21% vs 2020. After deducting consumption (23 k€), gross margin stands at 74 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -453 € (-0.5% of revenue), which will impact equity.
97 253 €
74 211 €
4 754 €
692 €
-453 €
3.0%
The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
77.619%
24.575%
0.833%
22.698
17.6%
In 2021, the debt ratio of DIEST (77.62) 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 2021, the financial autonomy of DIEST (24.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of DIEST (22.70) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 61.14. 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 60.0x. Operating income very largely covers interest expenses: high safety margin.
61.137
59.992
In 2021, the liquidity ratio of DIEST (61.14) 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 2021, the interest coverage of DIEST (60.0x) 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: 159 days. Excellent situation: suppliers finance 159 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-123 days): operations structurally generate cash. Notable WCR improvement over the period (-36%), freeing up cash.
-33 138 €
0 j
159 j
5 j
-123 j
Based on 663 transactions of similar company sales in 2021, the value of DIEST is estimated at 48 517 € (range 30 385€ - 83 763€). With an EBITDA of 4 754€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 DIEST with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of DIEST in 2021 is 97 k€.
DIEST recorded a net loss in 2021.
The headquarters of DIEST is located in CHENNEVIERES-SUR-MARNE (94430), in the department Val-de-Marne.
The tax return of DIEST 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).
DIEST operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.