SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE : revenue, balance sheet and financial ratios

SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE is a French company founded 44 years ago, specialized in the sector Gestion de fonds. Based in MARSEILLE (13011), this company of category PME shows in 2019 a revenue of 220 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Historique financier - SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE (SIREN 322396029)
Kennzahl 2019 2018 2017 2016
Umsatz 219 826 € 215 592 € 197 510 € 199 758 €
Nettoergebnis 101 778 € 86 385 € 60 556 € 93 863 €
EBITDA 7 855 € -2 108 € 32 € -6 632 €
Nettomarge 46.3% 40.1% 30.7% 47.0%

Umsatz und Gewinn- und Verlustrechnung

In 2019, SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE achieves revenue of 220 k€. Revenue is growing positively over 4 years (CAGR: +3.2%). Vs 2018: +2%. After deducting consumption (3 k€), gross margin stands at 216 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 3.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 102 k€, i.e. 46.3% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2019) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

219 826 €

Bruttomarge (2019) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

216 422 €

EBITDA (2019) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

7 855 €

EBIT (2019) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

44 909 €

Nettoergebnis (2019) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

101 778 €

EBITDA-Marge (2019) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

3.6%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 48.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2019) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

0.0%

Finanzielle Autonomie (2019) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

91.02%

Cashflow / Umsatz (2019) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

48.033%

Rückzahlungsfähigkeit (2019) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.0

Entwicklung der Solvenzkennzahlen
SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE

Positionnement sectoriel

Debt ratio
0.0 2019
2017
2018
2019
Q1: 0.01
Méd: 14.09
Q3: 115.95
Excellent

In 2019, the debt ratio of SOCIETE DE DIFFUSION DE M... (0.00) 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.

Financial autonomy
91.02% 2019
2017
2018
2019
Q1: 13.5%
Méd: 53.04%
Q3: 87.88%
Excellent

In 2019, the financial autonomy of SOCIETE DE DIFFUSION DE M... (91.0%) 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.

Repayment capacity
0.0 years 2019
2017
2018
2019
Q1: -0.13 years
Méd: 0.0 years
Q3: 3.38 years
Good

In 2019, the repayment capacity of SOCIETE DE DIFFUSION DE M... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 349.79. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2019) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

349.791

Zinsdeckung (2019) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

5.525

Entwicklung der Liquiditätskennzahlen
SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE

Positionnement sectoriel

Liquidity ratio
349.79 2019
2017
2018
2019
Q1: 99.47
Méd: 355.82
Q3: 1949.83
Average

In 2019, the liquidity ratio of SOCIETE DE DIFFUSION DE M... (349.79) 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
5.53x 2019
2017
2018
2019
Q1: -44.24x
Méd: 0.0x
Q3: 0.0x
Excellent

In 2019, the interest coverage of SOCIETE DE DIFFUSION DE M... (5.5x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Overall, WCR represents 565 days of revenue, i.e. 345 k€ to permanently finance.

Operatives Working Capital (2019) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

344 936 €

Kundenforderungen (2019) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

33 j

Lieferantenverbindlichkeiten (2019) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

125 j

Lagerumschlag (2019) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2019) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

565 j

Entwicklung des Working Capital und der Zahlungsfristen
SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE

Positionnement de SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE dans son secteur

Vergleich mit der Branche Gestion de fonds

Bewertungsschätzung

Based on 61 transactions of similar company sales in 2019, the value of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE is estimated at 238 553 € (range 118 082€ - 410 854€). With an EBITDA of 7 855€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.46x (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 2019
61 tx
118k€ 238k€ 410k€
238 553 € Range: 118 082€ - 410 854€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 855 € × 3.4x
Estimation 27 053 €
10 408€ - 50 340€
Revenue Multiple 30%
219 826 € × 0.46x
Estimation 100 369 €
58 199€ - 144 526€
Net Income Multiple 20%
101 778 € × 9.6x
Estimation 974 582 €
477 092€ - 1 711 633€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Gestion de fonds)

Compare SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE

What is the revenue of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE ?

The revenue of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE in 2019 is 220 k€.

Is SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE profitable?

Yes, SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE generated a net profit of 102 k€ in 2019.

Where is the headquarters of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE ?

The headquarters of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE is located in MARSEILLE (13011), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE ?

The tax return of SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE 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 SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE operate?

SOCIETE DE DIFFUSION DE MATERIEL DE RESTAURATION ET COLLECTIVITE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.