AJR DIFFUSION INDUSTRIE : revenue, balance sheet and financial ratios

In 2025, AJR DIFFUSION INDUSTRIE achieves revenue of 444 k€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +16.8%. Slight decline of -5% vs 2024. After deducting consumption (17 k€), gross margin stands at 427 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 126 k€, representing 28.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -18%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 296 k€, i.e. 66.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 65.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 781.89. 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 4.9x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 59 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 138 days of revenue, i.e. 170 k€ to permanently finance. Over 2018-2025, WCR increased by +384%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 39 103€ to 470 318€ is provided for information purposes only and requires in-depth analysis to be confirmed.