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DIVERTIFUN : revenue, balance sheet and financial ratios

DIVERTIFUN is a French company founded 12 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in LES PAVILLONS-SOUS-BOIS (93320), this company of category PME shows in 2015 a revenue of 224 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

Financial history - DIVERTIFUN (SIREN 798632816)
Indicator 2023 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C N/C 224 400 €
Net income 0 € 0 € 0 € 0 € 0 € 0 € 0 € 25 905 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 79 441 €
Net margin N/C N/C N/C N/C N/C N/C N/C 11.5%

Revenue and income statement

In 2023, DIVERTIFUN records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 26%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.195%

Financial autonomy (2023) ?
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

17.749%

Asset age ratio (2023) ?
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

17.6%

Solvency indicators evolution
DIVERTIFUN

Sector positioning

Debt ratio
26.2 2023
2020
2021
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Average -10 pts over 3 years

In 2023, the debt ratio of DIVERTIFUN (26.20) 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
17.75% 2023
2020
2021
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Average -20 pts over 3 years

In 2023, the financial autonomy of DIVERTIFUN (17.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 478.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

478.932

Liquidity indicators evolution
DIVERTIFUN

Sector positioning

Liquidity ratio
478.93 2023
2020
2021
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Excellent +20 pts over 3 years

In 2023, the liquidity ratio of DIVERTIFUN (478.93) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
DIVERTIFUN

Positioning of DIVERTIFUN in its sector

Comparison with sector Autres activités récréatives et de loisirs

Similar companies (Autres activités récréatives et de loisirs)

Compare DIVERTIFUN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about DIVERTIFUN

What is the revenue of DIVERTIFUN ?

The revenue of DIVERTIFUN in 2015 is 224 k€.

Is DIVERTIFUN profitable?

Yes, DIVERTIFUN generated a net profit of 26 k€ in 2015.

Where is the headquarters of DIVERTIFUN ?

The headquarters of DIVERTIFUN is located in LES PAVILLONS-SOUS-BOIS (93320), in the department Seine-Saint-Denis.

Where to find the tax return of DIVERTIFUN ?

The tax return of DIVERTIFUN 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 DIVERTIFUN operate?

DIVERTIFUN operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.