ALTERNATIVE DIFFUSION : revenue, balance sheet and financial ratios

ALTERNATIVE DIFFUSION is a French company founded 21 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in MOMMENHEIM (67670), this company of category PME shows in 2020 a revenue of 25 k€. 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 - ALTERNATIVE DIFFUSION (SIREN 479240319)
Indicator 2020 2019 2018 2017 2016
Revenue 25 009 € 28 542 € 52 532 € 49 284 € 60 167 €
Net income 123 € 243 € 11 901 € 11 061 € 7 435 €
EBITDA -1 669 € 1 327 € 6 624 € 7 948 € 9 473 €
Net margin 0.5% 0.9% 22.7% 22.4% 12.4%

Revenue and income statement

In 2020, ALTERNATIVE DIFFUSION achieves revenue of 25 k€. Revenue is declining over the period 2016-2020 (CAGR: -19.7%). Significant drop of -12% vs 2019. After deducting consumption (12 k€), gross margin stands at 13 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -6.7% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -226%, reducing margin by 11.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 123 €, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 009 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

13 168 €

EBITDA (2020) ?
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

-1 669 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

947 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

123 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.7%

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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 25%. 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 80%. 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 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 27.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.601%

Financial autonomy (2020) ?
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

79.841%

Cash flow / Revenue (2020) ?
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

27.442%

Repayment capacity (2020) ?
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

7.285

Asset age ratio (2020) ?
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

75.2%

Solvency indicators evolution
ALTERNATIVE DIFFUSION

Sector positioning

Debt ratio
24.6 2020
2018
2019
2020
Q1: 0.0
Med: 32.07
Q3: 125.07
Good -8 pts over 3 years

In 2020, the debt ratio of ALTERNATIVE DIFFUSION (24.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.84% 2020
2018
2019
2020
Q1: 7.94%
Med: 32.28%
Q3: 57.8%
Excellent

In 2020, the financial autonomy of ALTERNATIVE DIFFUSION (79.8%) 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
7.29 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.04 years
Average

In 2020, the repayment capacity of ALTERNATIVE DIFFUSION (7.29) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2183.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

2183.055

Interest coverage (2020) ?
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

-1165.309

Liquidity indicators evolution
ALTERNATIVE DIFFUSION

Sector positioning

Liquidity ratio
2183.05 2020
2018
2019
2020
Q1: 111.2
Med: 204.58
Q3: 368.13
Excellent

In 2020, the liquidity ratio of ALTERNATIVE DIFFUSION (2183.05) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-1165.31x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.35x
Watch -56 pts over 3 years

In 2020, the interest coverage of ALTERNATIVE DIFFUSION (-1165.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 1 k€ to permanently finance. Over 2016-2020, WCR increased by +103%, requiring additional financing.

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

1 141 €

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

0 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

2 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

27 j

WCR in days of revenue (2020) ?
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

16 j

WCR and payment terms evolution
ALTERNATIVE DIFFUSION

Positioning of ALTERNATIVE DIFFUSION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of ALTERNATIVE DIFFUSION is estimated at 5 730 € (range 2 809€ - 11 219€). The price/revenue ratio is 0.37x (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 2020
84 tx
2k€ 5k€ 11k€
5 730 € Range: 2 809€ - 11 219€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
25 009 € × 0.37x
Estimation 9 150 €
4 492€ - 18 070€
Net Income Multiple 20%
123 € × 4.9x
Estimation 601 €
286€ - 945€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 commerces de détail spécialisés divers)

Compare ALTERNATIVE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ALTERNATIVE DIFFUSION

What is the revenue of ALTERNATIVE DIFFUSION ?

The revenue of ALTERNATIVE DIFFUSION in 2020 is 25 k€.

Is ALTERNATIVE DIFFUSION profitable?

Yes, ALTERNATIVE DIFFUSION generated a net profit of 123€ in 2020.

Where is the headquarters of ALTERNATIVE DIFFUSION ?

The headquarters of ALTERNATIVE DIFFUSION is located in MOMMENHEIM (67670), in the department Bas-Rhin.

Where to find the tax return of ALTERNATIVE DIFFUSION ?

The tax return of ALTERNATIVE 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 ALTERNATIVE DIFFUSION operate?

ALTERNATIVE DIFFUSION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.