SERVICE DECOUPE DIAMANT : revenue, balance sheet and financial ratios

SERVICE DECOUPE DIAMANT is a French company founded 36 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in LES PENNES-MIRABEAU (13170), this company of category PME shows in 2022 a revenue of 4.8 M€. 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 - SERVICE DECOUPE DIAMANT (SIREN 352390116)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 4 777 668 € 5 550 172 € 4 363 082 € 5 270 288 € 4 911 636 € 4 583 010 € 4 618 518 €
Net income 171 937 € 136 739 € 95 404 € 190 182 € 53 059 € 284 238 € 109 223 € 75 273 € 37 293 €
EBITDA N/C N/C 76 375 € 251 206 € 3 323 € 202 664 € 151 694 € 57 336 € -6 278 €
Net margin N/C N/C 2.0% 3.4% 1.2% 5.4% 2.2% 1.6% 0.8%

Revenue and income statement

In 2024, SERVICE DECOUPE DIAMANT generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 37 k€ -> 172 k€.

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

171 937 €

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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

77.668%

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

36.108%

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

8.8%

Solvency indicators evolution
SERVICE DECOUPE DIAMANT

Sector positioning

Debt ratio
77.67 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Watch +16 pts over 3 years

In 2024, the debt ratio of SERVICE DECOUPE DIAMANT (77.67) 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
36.11% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average -10 pts over 3 years

In 2024, the financial autonomy of SERVICE DECOUPE DIAMANT (36.1%) 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
8.41 years 2022
2022
Q1: 0.0 years
Med: 0.51 years
Q3: 2.18 years
Watch

In 2022, the repayment capacity of SERVICE DECOUPE DIAMANT (8.41) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 262.40. 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

262.4

Liquidity indicators evolution
SERVICE DECOUPE DIAMANT

Sector positioning

Liquidity ratio
262.4 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Good +5 pts over 3 years

In 2024, the liquidity ratio of SERVICE DECOUPE DIAMANT (262.40) 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
5.06x 2022
2022
Q1: 0.0x
Med: 0.48x
Q3: 2.36x
Excellent

In 2022, the interest coverage of SERVICE DECOUPE DIAMANT (5.1x) 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) and payment terms

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

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SERVICE DECOUPE DIAMANT

Positioning of SERVICE DECOUPE DIAMANT in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 442 827€ to 1 466 056€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
442k€ 804k€ 1466k€
804 318 € Range: 442 827€ - 1 466 056€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Autres travaux spécialisés de construction)

Compare SERVICE DECOUPE DIAMANT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about SERVICE DECOUPE DIAMANT

What is the revenue of SERVICE DECOUPE DIAMANT ?

The revenue of SERVICE DECOUPE DIAMANT in 2022 is 4.8 M€.

Is SERVICE DECOUPE DIAMANT profitable?

Yes, SERVICE DECOUPE DIAMANT generated a net profit of 172 k€ in 2024.

Where is the headquarters of SERVICE DECOUPE DIAMANT ?

The headquarters of SERVICE DECOUPE DIAMANT is located in LES PENNES-MIRABEAU (13170), in the department Bouches-du-Rhone.

Where to find the tax return of SERVICE DECOUPE DIAMANT ?

The tax return of SERVICE DECOUPE DIAMANT 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 SERVICE DECOUPE DIAMANT operate?

SERVICE DECOUPE DIAMANT operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.