ALUMINIUM FABRICATION DIFFUSION : revenue, balance sheet and financial ratios

ALUMINIUM FABRICATION DIFFUSION is a French company founded 32 years ago, specialized in the sector Fabrication de portes et fenêtres en métal. Based in LA CHATRE (36400), this company of category PME shows in 2024 a revenue of 25.8 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 - ALUMINIUM FABRICATION DIFFUSION (SIREN 393236724)
Indicator 2024 2022 2020 2019 2018 2017 2016 2015 2013
Revenue 25 782 363 € 21 553 085 € 15 425 684 € 14 637 620 € 14 479 095 € 12 504 047 € 10 672 321 € 9 864 808 € 9 657 533 €
Net income 1 420 727 € 275 527 € 713 351 € 611 902 € 900 554 € 1 004 346 € 782 856 € 524 270 € 474 178 €
EBITDA 1 973 143 € 915 709 € 1 413 557 € 1 132 974 € 1 434 197 € 1 606 417 € 1 201 915 € 877 363 € 719 137 €
Net margin 5.5% 1.3% 4.6% 4.2% 6.2% 8.0% 7.3% 5.3% 4.9%

Revenue and income statement

In 2024, ALUMINIUM FABRICATION DIFFUSION achieves revenue of 25.8 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.3%. Vs 2022, growth of +20% (21.6 M€ -> 25.8 M€). After deducting consumption (6.8 M€), gross margin stands at 18.9 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 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 1.4 M€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 782 363 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 948 788 €

EBITDA (2024) ?
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

1 973 143 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 470 899 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 420 727 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.6%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

38.55%

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

38.114%

Cash flow / Revenue (2024) ?
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

7.041%

Repayment capacity (2024) ?
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

1.333

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

54.3%

Solvency indicators evolution
ALUMINIUM FABRICATION DIFFUSION

Sector positioning

Debt ratio
38.55 2024
2020
2022
2024
Q1: 5.87
Med: 21.13
Q3: 53.41
Average +25 pts over 3 years

In 2024, the debt ratio of ALUMINIUM FABRICATION DIF... (38.55) 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
38.11% 2024
2020
2022
2024
Q1: 28.78%
Med: 45.85%
Q3: 61.93%
Average -20 pts over 3 years

In 2024, the financial autonomy of ALUMINIUM FABRICATION DIF... (38.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.33 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.53 years
Q3: 2.28 years
Average +9 pts over 3 years

In 2024, the repayment capacity of ALUMINIUM FABRICATION DIF... (1.33) 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 207.03. 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 2.3x. Financial charges are adequately covered by operations.

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

207.035

Interest coverage (2024) ?
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

2.334

Liquidity indicators evolution
ALUMINIUM FABRICATION DIFFUSION

Sector positioning

Liquidity ratio
207.03 2024
2020
2022
2024
Q1: 170.3
Med: 231.72
Q3: 334.54
Average +14 pts over 3 years

In 2024, the liquidity ratio of ALUMINIUM FABRICATION DIF... (207.03) 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
2.33x 2024
2020
2022
2024
Q1: 0.0x
Med: 1.05x
Q3: 6.2x
Good +22 pts over 3 years

In 2024, the interest coverage of ALUMINIUM FABRICATION DIF... (2.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 5.4 M€ to permanently finance. Over 2013-2024, WCR increased by +257%, requiring additional financing.

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

5 402 952 €

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

76 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

60 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

14 j

WCR in days of revenue (2024) ?
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

75 j

WCR and payment terms evolution
ALUMINIUM FABRICATION DIFFUSION

Positioning of ALUMINIUM FABRICATION DIFFUSION in its sector

Comparison with sector Fabrication de portes et fenêtres en métal

Valuation estimate

Based on 75 transactions of similar company sales (all years), the value of ALUMINIUM FABRICATION DIFFUSION is estimated at 3 192 071 € (range 1 612 335€ - 6 104 887€). With an EBITDA of 1 973 143€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.16x (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 2024
75 tx
1612k€ 3192k€ 6104k€
3 192 071 € Range: 1 612 335€ - 6 104 887€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 973 143 € × 1.2x
Estimation 2 464 517 €
1 336 839€ - 5 133 409€
Revenue Multiple 30%
25 782 363 € × 0.16x
Estimation 4 013 953 €
1 827 599€ - 5 837 828€
Net Income Multiple 20%
1 420 727 € × 2.7x
Estimation 3 778 137 €
1 978 182€ - 8 934 174€
How is this estimate calculated?

This estimate is based on the analysis of 75 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 (Fabrication de portes et fenêtres en métal)

Compare ALUMINIUM FABRICATION DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de portes et fenêtres en métal

Frequently asked questions about ALUMINIUM FABRICATION DIFFUSION

What is the revenue of ALUMINIUM FABRICATION DIFFUSION ?

The revenue of ALUMINIUM FABRICATION DIFFUSION in 2024 is 25.8 M€.

Is ALUMINIUM FABRICATION DIFFUSION profitable?

Yes, ALUMINIUM FABRICATION DIFFUSION generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of ALUMINIUM FABRICATION DIFFUSION ?

The headquarters of ALUMINIUM FABRICATION DIFFUSION is located in LA CHATRE (36400), in the department Indre.

Where to find the tax return of ALUMINIUM FABRICATION DIFFUSION ?

The tax return of ALUMINIUM FABRICATION 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 ALUMINIUM FABRICATION DIFFUSION operate?

ALUMINIUM FABRICATION DIFFUSION operates in the sector Fabrication de portes et fenêtres en métal (NAF code 25.12Z). See the 'Sector positioning' section above to compare the company with its competitors.