DIVERCHIM CDMO : revenue, balance sheet and financial ratios

DIVERCHIM CDMO is a French company founded 8 years ago, specialized in the sector Fabrication d'autres produits chimiques organiques de base. Based in ROISSY-EN-FRANCE (95700), this company of category ETI shows in 2025 a revenue of 5.6 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 - DIVERCHIM CDMO (SIREN 832465892)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 5 587 874 € 7 280 822 € 5 881 255 € 6 150 139 € 4 761 130 € 3 144 233 € 2 979 487 € 1 711 959 €
Net income -1 363 707 € -608 056 € -389 510 € 598 072 € 115 443 € -941 270 € -107 329 € -84 934 €
EBITDA -1 394 934 € 773 603 € 268 339 € 1 122 733 € 173 101 € -779 498 € -122 274 € -159 132 €
Net margin -24.4% -8.4% -6.6% 9.7% 2.4% -29.9% -3.6% -5.0%

Revenue and income statement

In 2025, DIVERCHIM CDMO achieves revenue of 5.6 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Significant drop of -23% vs 2024. After deducting consumption (1.2 M€), gross margin stands at 4.4 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.4 M€, representing -25.0% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -280%, reducing margin by 35.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.4 M€ (-24.4% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 587 874 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 414 045 €

EBITDA (2025) ?
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

-1 394 934 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 240 907 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 363 707 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.8%

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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

110.396%

Financial autonomy (2025) ?
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

33.033%

Cash flow / Revenue (2025) ?
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

-23.984%

Repayment capacity (2025) ?
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

-2.156

Asset age ratio (2025) ?
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

40.7%

Solvency indicators evolution
DIVERCHIM CDMO

Sector positioning

Debt ratio
110.4 2025
2023
2024
2025
Q1: 0.63
Med: 6.2
Q3: 33.05
Watch

In 2025, the debt ratio of DIVERCHIM CDMO (110.40) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
33.03% 2025
2023
2024
2025
Q1: 36.53%
Med: 59.43%
Q3: 76.35%
Average -10 pts over 3 years

In 2025, the financial autonomy of DIVERCHIM CDMO (33.0%) 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
-2.16 years 2025
2023
2024
2025
Q1: -0.32 years
Med: 0.02 years
Q3: 1.33 years
Excellent -55 pts over 3 years

In 2025, the repayment capacity of DIVERCHIM CDMO (-2.16) 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 253.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

253.982

Interest coverage (2025) ?
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

-13.224

Liquidity indicators evolution
DIVERCHIM CDMO

Sector positioning

Liquidity ratio
253.98 2025
2023
2024
2025
Q1: 169.15
Med: 264.97
Q3: 556.11
Average -10 pts over 3 years

In 2025, the liquidity ratio of DIVERCHIM CDMO (253.98) 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
-13.22x 2025
2023
2024
2025
Q1: -13.22x
Med: 1.73x
Q3: 10.92x
Average -50 pts over 3 years

In 2025, the interest coverage of DIVERCHIM CDMO (-13.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 140 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2018-2025, WCR increased by +673%, requiring additional financing.

Operating WCR (2025) ?
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

2 178 377 €

Customer credit (2025) ?
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

97 j

Supplier credit (2025) ?
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

62 j

Inventory turnover (2025) ?
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

90 j

WCR in days of revenue (2025) ?
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

140 j

WCR and payment terms evolution
DIVERCHIM CDMO

Positioning of DIVERCHIM CDMO in its sector

Comparison with sector Fabrication d'autres produits chimiques organiques de base

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of DIVERCHIM CDMO is estimated at 613 795 € (range 400 553€ - 1 396 477€). The price/revenue ratio is 0.11x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
74 tx
400k€ 613k€ 1396k€
613 795 € Range: 400 553€ - 1 396 477€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
5 587 874 € × 0.11x = 613 796 €
Range: 400 554€ - 1 396 477€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication d'autres produits chimiques organiques de base)

Compare DIVERCHIM CDMO with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits chimiques organiques de base

Frequently asked questions about DIVERCHIM CDMO

What is the revenue of DIVERCHIM CDMO ?

The revenue of DIVERCHIM CDMO in 2025 is 5.6 M€.

Is DIVERCHIM CDMO profitable?

DIVERCHIM CDMO recorded a net loss in 2025.

Where is the headquarters of DIVERCHIM CDMO ?

The headquarters of DIVERCHIM CDMO is located in ROISSY-EN-FRANCE (95700), in the department Val-d'Oise.

Where to find the tax return of DIVERCHIM CDMO ?

The tax return of DIVERCHIM CDMO 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 DIVERCHIM CDMO operate?

DIVERCHIM CDMO operates in the sector Fabrication d'autres produits chimiques organiques de base (NAF code 20.14Z). See the 'Sector positioning' section above to compare the company with its competitors.