SIREN : 904431707
LE DIANE is a French company founded 4 years ago, specialized in the sector Restauration traditionnelle. Based in CANNES (06150), this company of category PME shows in 2023 a revenue of 215 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
| Indicator | 2023 | 2022 |
|---|---|---|
| Revenue | 214 598 € | 224 745 € |
| Net income | 23 879 € | -39 340 € |
| EBITDA | 45 161 € | -18 745 € |
| Net margin | 11.1% | -17.5% |
In 2023, LE DIANE achieves revenue of 215 k€. Slight decline of -5% vs 2022. After deducting consumption (76 k€), gross margin stands at 139 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 21.0% of revenue. Positive scissor effect: EBITDA margin improves by +29.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 11.1% of revenue. This profit can be retained or distributed to shareholders.
214 598 €
139 014 €
45 161 €
28 658 €
23 879 €
20.9%
The debt ratio (= Financial debt / Equity x 100) stands at -1444%. 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 55%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 18.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-1444.008%
55.199%
18.829%
4.627
67.5%
In 2023, the debt ratio of LE DIANE (-1444.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of LE DIANE (55.2%) 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.
In 2023, the repayment capacity of LE DIANE (4.63) 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 51.37. 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 9.4x. Operating income very largely covers interest expenses: high safety margin.
51.374
9.378
In 2023, the liquidity ratio of LE DIANE (51.37) 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.
In 2023, the interest coverage of LE DIANE (9.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-292 days): operations structurally generate cash.
-174 058 €
0 j
56 j
17 j
-292 j
Based on 689 transactions of similar company sales in 2023, the value of LE DIANE is estimated at 216 710 € (range 116 168€ - 433 697€). With an EBITDA of 45 161€, the sector multiple of 6.3x 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.
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This estimate is based on the analysis of 689 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 LE DIANE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE DIANE in 2023 is 215 k€.
Yes, LE DIANE generated a net profit of 24 k€ in 2023.
The headquarters of LE DIANE is located in CANNES (06150), in the department Alpes-Maritimes.
The tax return of LE DIANE 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).
LE DIANE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.