SIREN : 534364765
DIMA is a French company founded 14 years ago, specialized in the sector Commerce d'alimentation générale. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2025 a revenue of 3.2 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 3 235 974 € | N/C | N/C | N/C | N/C | 1 201 072 € | 1 050 780 € |
| Net income | 105 922 € | 112 435 € | 75 348 € | 103 769 € | 105 977 € | 6 204 € | 1 374 € |
| EBITDA | 163 380 € | N/C | N/C | N/C | N/C | 10 171 € | 3 654 € |
| Net margin | 3.3% | N/C | N/C | N/C | N/C | 0.5% | 0.1% |
In 2025, DIMA achieves revenue of 3.2 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +15.1%. After deducting consumption (2.8 M€), gross margin stands at 430 k€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 163 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 106 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
3 235 974 €
429 652 €
163 380 €
142 506 €
105 922 €
5.0%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 48%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
13.638%
47.87%
3.837%
0.487
19.4%
In 2025, the debt ratio of DIMA (13.64) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of DIMA (47.9%) 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 2025, the repayment capacity of DIMA (0.49) 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 216.61. 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 4.2x. Financial charges are adequately covered by operations.
216.612
4.188
In 2025, the liquidity ratio of DIMA (216.61) 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.
In 2025, the interest coverage of DIMA (4.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 82 days of revenue, i.e. 734 k€ to permanently finance. Over 2017-2025, WCR increased by +177%, requiring additional financing.
734 016 €
22 j
45 j
56 j
82 j
Based on 270 transactions of similar company sales in 2025, the value of DIMA is estimated at 819 369 € (range 389 338€ - 1 455 548€). With an EBITDA of 163 380€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 DIMA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of DIMA in 2025 is 3.2 M€.
Yes, DIMA generated a net profit of 106 k€ in 2025.
The headquarters of DIMA is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of DIMA 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).
DIMA operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.