SIREN : 802135434
SASU DIAM NOIR is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in VALBONNE (06560), this company of category PME shows in 2023 a revenue of 194 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 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 193 906 € | 242 692 € | 144 710 € | 124 837 € | 207 180 € | 212 047 € | 219 331 € |
| Net income | 6 063 € | 14 553 € | -1 046 € | -17 083 € | 5 226 € | 16 075 € | 15 278 € |
| EBITDA | -10 412 € | 15 988 € | -40 981 € | -19 029 € | 12 443 € | 19 615 € | 19 730 € |
| Net margin | 3.1% | 6.0% | -0.7% | -13.7% | 2.5% | 7.6% | 7.0% |
In 2023, SASU DIAM NOIR achieves revenue of 194 k€. Activity remains stable over the period (CAGR: -2.0%). Significant drop of -20% vs 2022. After deducting consumption (89 k€), gross margin stands at 105 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -5.4% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -165%, reducing margin by 12.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
193 906 €
104 583 €
-10 412 €
-12 152 €
6 063 €
-5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
32.436%
12.167%
4.041%
1.705
In 2023, the debt ratio of SASU DIAM NOIR (32.44) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of SASU DIAM NOIR (12.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of SASU DIAM NOIR (1.71) 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 191.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
191.312
-0.528
In 2023, the liquidity ratio of SASU DIAM NOIR (191.31) 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.
In 2023, the interest coverage of SASU DIAM NOIR (-0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 114 days of revenue, i.e. 61 k€ to permanently finance. Over 2017-2023, WCR increased by +633%, requiring additional financing.
61 301 €
0 j
0 j
0 j
114 j
Based on 689 transactions of similar company sales in 2023, the value of SASU DIAM NOIR is estimated at 92 854 € (range 52 390€ - 147 838€). 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 SASU DIAM NOIR with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SASU DIAM NOIR in 2023 is 194 k€.
Yes, SASU DIAM NOIR generated a net profit of 6 k€ in 2023.
The headquarters of SASU DIAM NOIR is located in VALBONNE (06560), in the department Alpes-Maritimes.
The tax return of SASU DIAM NOIR 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).
SASU DIAM NOIR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.