Le dernier exercice comptable publié pour cette entreprise remonte à 2019. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ABACA DIFFUSION : revenue, balance sheet and financial ratios

ABACA DIFFUSION is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in ENGHIEN-LES-BAINS (95880), this company of category PME shows in 2019 a revenue of 237 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ABACA DIFFUSION is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.

Financial history - ABACA DIFFUSION (SIREN 433057320)
Indicator 2020 2019 2017 2016 2015
Revenue N/C 236 763 € 355 298 € 424 403 € 371 177 €
Net income 0 € -2 495 € 52 472 € 27 746 € 29 609 €
EBITDA N/C -1 515 € 81 761 € 34 962 € 32 924 €
Net margin N/C -1.1% 14.8% 6.5% 8.0%

Revenue and income statement

In 2020, ABACA DIFFUSION records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

236 763 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

229 926 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 515 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 298 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 495 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.6%

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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 1%. This ratio is slightly less favorable than the sector median (28.6%). Financial autonomy (= Equity / Total assets x 100) reaches 1%. This ratio is slightly less favorable than the sector median (30.7%).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.44%

Financial autonomy (2019) ?
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

1.02%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.3%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-2.75

Asset age ratio (2019) ?
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

4.6%

Solvency indicators evolution
ABACA DIFFUSION

Sector positioning

Debt ratio
34.91% 2020
Q1: 0.39%
Med: 28.64%
Q3: 100.37%
Average

In 2020, the debt ratio of ABACA DIFFUSION (34.9%) 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
17.17% 2020
Q1: 11.38%
Med: 30.69%
Q3: 53.07%
Average +14 pts over 3 years

In 2020, the financial autonomy of ABACA DIFFUSION (17.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.57. This ratio is more favorable than the sector median (1.8).

Liquidity ratio (2019) ?
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

3.57

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-84.09

Liquidity indicators evolution
ABACA DIFFUSION

Sector positioning

Liquidity ratio
2.93 2020
Q1: 1.09
Med: 1.76
Q3: 3.17
Good

In 2020, the liquidity ratio of ABACA DIFFUSION (2.93) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1932 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 693 days. The gap of 1239 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 210 days of revenue, i.e. 0 € to permanently finance. Between 2015 and 2019, WCR worsened by 121 days of revenue, signaling an increased financing need.

Operating WCR (2020) ?
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 (2020) ?
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

1932 j

Supplier credit (2020) ?
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

693 j

Inventory turnover (2020) ?
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 in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

210 j

WCR and payment terms evolution
ABACA DIFFUSION

Positioning of ABACA DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Similar companies (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare ABACA DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Val-d'Oise

Largest companies by revenue in the department Val-d'Oise:

Voir le classement complet du département Val-d'Oise

Frequently asked questions about ABACA DIFFUSION

What is the revenue of ABACA DIFFUSION ?

The revenue of ABACA DIFFUSION in 2019 is 237 k€.

Is ABACA DIFFUSION profitable?

ABACA DIFFUSION recorded a net loss in 2019.

Where is the headquarters of ABACA DIFFUSION ?

The headquarters of ABACA DIFFUSION is located in ENGHIEN-LES-BAINS (95880), in the department Val-d'Oise.

Where to find the tax return of ABACA DIFFUSION ?

The tax return of ABACA 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 ABACA DIFFUSION operate?

ABACA DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.