A & H DIFFUSION : revenue, balance sheet and financial ratios

A & H DIFFUSION is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de textiles. Based in PELISSANNE (13330), this company of category PME shows in 2022 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - A & H DIFFUSION (SIREN 450575790)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 836 397 € N/C N/C N/C N/C 1 204 165 € 1 222 161 €
Net income 34 839 € 63 174 € 27 898 € 29 099 € 50 918 € 58 647 € 83 884 € 33 703 € 27 084 €
EBITDA N/C N/C 73 555 € N/C N/C N/C N/C 60 826 € 39 377 €
Net margin N/C N/C 1.5% N/C N/C N/C N/C 2.8% 2.2%

Revenue and income statement

In 2024, A & H DIFFUSION generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 27 k€ -> 35 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

34 839 €

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

49.95%

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

58.744%

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

8.1%

Solvency indicators evolution
A & H DIFFUSION

Sector positioning

Debt ratio
49.95 2024
2022
2023
2024
Q1: 0.0
Med: 9.05
Q3: 44.77
Average

In 2024, the debt ratio of A & H DIFFUSION (49.95) 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
58.74% 2024
2022
2023
2024
Q1: 7.91%
Med: 38.68%
Q3: 65.68%
Good +17 pts over 3 years

In 2024, the financial autonomy of A & H DIFFUSION (58.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
9.18 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 2.08 years
Watch

In 2022, the repayment capacity of A & H DIFFUSION (9.18) 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 275.81. 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

275.815

Liquidity indicators evolution
A & H DIFFUSION

Sector positioning

Liquidity ratio
275.81 2024
2022
2023
2024
Q1: 132.55
Med: 236.39
Q3: 432.33
Good +9 pts over 3 years

In 2024, the liquidity ratio of A & H DIFFUSION (275.81) 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
12.1x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 4.95x
Excellent

In 2022, the interest coverage of A & H DIFFUSION (12.1x) 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
A & H DIFFUSION

Positioning of A & H DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de textiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 59 657€ to 431 579€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
59k€ 328k€ 431k€
328 262 € Range: 59 657€ - 431 579€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Commerce de gros (commerce interentreprises) de textiles)

Compare A & H DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de textiles

Frequently asked questions about A & H DIFFUSION

What is the revenue of A & H DIFFUSION ?

The revenue of A & H DIFFUSION in 2022 is 1.8 M€.

Is A & H DIFFUSION profitable?

Yes, A & H DIFFUSION generated a net profit of 35 k€ in 2024.

Where is the headquarters of A & H DIFFUSION ?

The headquarters of A & H DIFFUSION is located in PELISSANNE (13330), in the department Bouches-du-Rhone.

Where to find the tax return of A & H DIFFUSION ?

The tax return of A & H DIFFUSION 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 A & H DIFFUSION operate?

A & H DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de textiles (NAF code 46.41Z). See the 'Sector positioning' section above to compare the company with its competitors.