DINIS PARTICIPATIONS : revenue, balance sheet and financial ratios

DINIS PARTICIPATIONS is a French company founded 6 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 409 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - DINIS PARTICIPATIONS (SIREN 852577139)
Indicator 2024 2023 2022 2021 2020
Revenue 409 200 € 385 275 € 766 525 € 907 200 € 1 763 360 €
Net income 57 508 € 99 013 € 219 163 € 245 077 € 375 019 €
EBITDA 120 442 € 130 103 € 387 502 € 307 359 € 511 631 €
Net margin 14.1% 25.7% 28.6% 27.0% 21.3%

Revenue and income statement

In 2024, DINIS PARTICIPATIONS achieves revenue of 409 k€. Revenue is declining over the period 2020-2024 (CAGR: -30.6%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 409 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 120 k€, representing 29.4% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -7%, reducing margin by 4.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 14.1% 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

409 200 €

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

409 200 €

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

120 442 €

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

97 303 €

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

57 508 €

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

29.4%

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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 157%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 35.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 19.7% 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

156.671%

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

37.171%

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

19.708%

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

35.081

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

37.3%

Solvency indicators evolution
DINIS PARTICIPATIONS

Sector positioning

Debt ratio
156.67 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average

In 2024, the debt ratio of DINIS PARTICIPATIONS (156.67) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.17% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Average

In 2024, the financial autonomy of DINIS PARTICIPATIONS (37.2%) 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
35.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average

In 2024, the repayment capacity of DINIS PARTICIPATIONS (35.08) 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 798.62. 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 21.8x. 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

798.625

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

21.83

Liquidity indicators evolution
DINIS PARTICIPATIONS

Sector positioning

Liquidity ratio
798.62 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Good -6 pts over 3 years

In 2024, the liquidity ratio of DINIS PARTICIPATIONS (798.62) 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
21.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Excellent

In 2024, the interest coverage of DINIS PARTICIPATIONS (21.8x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 366 days. Excellent situation: suppliers finance 327 days of the operating cycle (retail model). Overall, WCR represents 1446 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2020-2024, WCR increased by +2798%, 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

1 643 531 €

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

39 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

366 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

1446 j

WCR and payment terms evolution
DINIS PARTICIPATIONS

Positioning of DINIS PARTICIPATIONS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of DINIS PARTICIPATIONS is estimated at 416 982 € (range 128 133€ - 699 408€). With an EBITDA of 120 442€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
128k€ 416k€ 699k€
416 982 € Range: 128 133€ - 699 408€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
120 442 € × 4.3x
Estimation 512 883 €
101 968€ - 821 139€
Revenue Multiple 30%
409 200 € × 0.66x
Estimation 269 622 €
156 912€ - 298 137€
Net Income Multiple 20%
57 508 € × 6.9x
Estimation 398 272 €
150 379€ - 996 988€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare DINIS PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about DINIS PARTICIPATIONS

What is the revenue of DINIS PARTICIPATIONS ?

The revenue of DINIS PARTICIPATIONS in 2024 is 409 k€.

Is DINIS PARTICIPATIONS profitable?

Yes, DINIS PARTICIPATIONS generated a net profit of 58 k€ in 2024.

Where is the headquarters of DINIS PARTICIPATIONS ?

The headquarters of DINIS PARTICIPATIONS is located in PARIS (75016), in the department Paris.

Where to find the tax return of DINIS PARTICIPATIONS ?

The tax return of DINIS PARTICIPATIONS 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 DINIS PARTICIPATIONS operate?

DINIS PARTICIPATIONS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.