DIRAMODE : revenue, balance sheet and financial ratios

DIRAMODE is a French company founded 52 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in VILLENEUVE-D'ASCQ (59650), this company of category ETI shows in 2024 a revenue of 97.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - DIRAMODE (SIREN 301571931)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 97 391 005 € 134 505 804 € 159 090 426 € 144 917 268 € 153 687 956 € 220 340 435 € 246 625 705 € 282 289 393 € 302 341 379 €
Net income -48 742 704 € -63 696 678 € -50 218 413 € -90 015 058 € -58 782 355 € -35 012 212 € 4 855 495 € -60 258 742 € -6 707 883 €
EBITDA -5 335 520 € -5 979 292 € -11 643 575 € -47 363 576 € -39 120 391 € -31 549 260 € -32 957 749 € -15 647 870 € -8 175 550 €
Net margin -50.0% -47.4% -31.6% -62.1% -38.2% -15.9% 2.0% -21.3% -2.2%

Revenue and income statement

In 2024, DIRAMODE achieves revenue of 97.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -13.2%). Significant drop of -28% vs 2023. After deducting consumption (60.9 M€), gross margin stands at 36.5 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5.3 M€, representing -5.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -48.7 M€ (-50.0% 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

97 391 005 €

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

36 532 420 €

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

-5 335 520 €

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

370 044 €

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

-48 742 704 €

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

-5.5%

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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 2%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.959%

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

70.703%

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

-16.037%

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

-0.1

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

56.0%

Solvency indicators evolution
DIRAMODE

Sector positioning

Debt ratio
1.96 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Good -30 pts over 3 years

In 2024, the debt ratio of DIRAMODE (1.96) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
70.7% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent +18 pts over 3 years

In 2024, the financial autonomy of DIRAMODE (70.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2024, the repayment capacity of DIRAMODE (-0.10) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 312.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

312.78

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

-192.556

Liquidity indicators evolution
DIRAMODE

Sector positioning

Liquidity ratio
312.78 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Good +31 pts over 3 years

In 2024, the liquidity ratio of DIRAMODE (312.78) 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
-192.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Watch

In 2024, the interest coverage of DIRAMODE (-192.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 109 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 231 days of revenue, i.e. 62.6 M€ to permanently finance. Over 2016-2024, WCR increased by +23%, 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

62 574 695 €

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

32 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

78 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

109 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

231 j

WCR and payment terms evolution
DIRAMODE

Positioning of DIRAMODE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DIRAMODE is estimated at 16 950 231 € (range 8 720 479€ - 48 810 661€). 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 2024
124 transactions
8720k€ 16950k€ 48810k€
16 950 231 € Range: 8 720 479€ - 48 810 661€
NAF 5 all-time

Valuation method used

Revenue Multiple
97 391 005 € × 0.17x = 16 950 231 €
Range: 8 720 480€ - 48 810 661€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare DIRAMODE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about DIRAMODE

What is the revenue of DIRAMODE ?

The revenue of DIRAMODE in 2024 is 97.4 M€.

Is DIRAMODE profitable?

DIRAMODE recorded a net loss in 2024.

Where is the headquarters of DIRAMODE ?

The headquarters of DIRAMODE is located in VILLENEUVE-D'ASCQ (59650), in the department Nord.

Where to find the tax return of DIRAMODE ?

The tax return of DIRAMODE 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 DIRAMODE operate?

DIRAMODE operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.