AQUITAINE DIFFUSION : revenue, balance sheet and financial ratios

AQUITAINE DIFFUSION is a French company founded 40 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CASTELNAU-LE-LEZ (34170), this company of category ETI shows in 2024 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - AQUITAINE DIFFUSION (SIREN 334924966)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015 2014
Revenue 3 853 324 € 4 394 642 € 4 567 660 € 4 276 543 € 3 659 194 € 3 872 343 € 4 646 798 € 5 250 557 € 7 299 886 € 7 155 335 €
Net income -23 483 € -835 777 € -30 569 € -78 103 € 40 898 € -48 844 € -622 327 € -400 626 € -158 952 € -3 490 €
EBITDA 73 977 € -407 352 € -392 274 € -174 156 € -4 089 € -230 816 € -562 843 € -38 642 € 222 978 € 338 883 €
Net margin -0.6% -19.0% -0.7% -1.8% 1.1% -1.3% -13.4% -7.6% -2.2% -0.0%

Revenue and income statement

In 2024, AQUITAINE DIFFUSION achieves revenue of 3.9 M€. Revenue is declining over the period 2014-2024 (CAGR: -6.0%). Significant drop of -12% vs 2023. After deducting consumption (2.4 M€), gross margin stands at 1.4 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 1.9% of revenue. Positive scissor effect: EBITDA margin improves by +11.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-0.6% of revenue), which will impact equity.

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

3 853 324 €

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

1 432 651 €

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

73 977 €

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

-208 742 €

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

-23 483 €

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

1.9%

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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 9851%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

9850.792%

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

0.687%

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

3.892%

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

13.478

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

48.6%

Solvency indicators evolution
AQUITAINE DIFFUSION

Sector positioning

Debt ratio
9850.79 2024
2022
2023
2024
Q1: 0.94
Med: 20.7
Q3: 71.06
Watch +79 pts over 3 years

In 2024, the debt ratio of AQUITAINE DIFFUSION (9850.79) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.69% 2024
2022
2023
2024
Q1: 7.15%
Med: 33.38%
Q3: 56.86%
Average

In 2024, the financial autonomy of AQUITAINE DIFFUSION (0.7%) 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
13.48 years 2024
2022
2023
2024
Q1: -0.06 years
Med: 0.07 years
Q3: 2.39 years
Watch +56 pts over 3 years

In 2024, the repayment capacity of AQUITAINE DIFFUSION (13.48) 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 165.48. 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 208.9x. Operating income very largely covers interest expenses: high safety margin.

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

165.478

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

208.95

Liquidity indicators evolution
AQUITAINE DIFFUSION

Sector positioning

Liquidity ratio
165.48 2024
2022
2023
2024
Q1: 141.14
Med: 215.14
Q3: 351.71
Average

In 2024, the liquidity ratio of AQUITAINE DIFFUSION (165.48) 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
208.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.06x
Q3: 4.0x
Excellent +54 pts over 3 years

In 2024, the interest coverage of AQUITAINE DIFFUSION (208.9x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 86 days of the operating cycle (retail model). Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 131 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

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

1 406 540 €

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

1 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

87 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

130 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

131 j

WCR and payment terms evolution
AQUITAINE DIFFUSION

Positioning of AQUITAINE DIFFUSION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of AQUITAINE DIFFUSION is estimated at 536 307 € (range 392 656€ - 757 357€). With an EBITDA of 73 977€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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
61 tx
392k€ 536k€ 757k€
536 307 € Range: 392 656€ - 757 357€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
73 977 € × 4.7x
Estimation 348 812 €
251 320€ - 543 599€
Revenue Multiple 30%
3 853 324 € × 0.22x
Estimation 848 800 €
628 216€ - 1 113 622€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail d'autres équipements du foyer)

Compare AQUITAINE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about AQUITAINE DIFFUSION

What is the revenue of AQUITAINE DIFFUSION ?

The revenue of AQUITAINE DIFFUSION in 2024 is 3.9 M€.

Is AQUITAINE DIFFUSION profitable?

AQUITAINE DIFFUSION recorded a net loss in 2024.

Where is the headquarters of AQUITAINE DIFFUSION ?

The headquarters of AQUITAINE DIFFUSION is located in CASTELNAU-LE-LEZ (34170), in the department Herault.

Where to find the tax return of AQUITAINE DIFFUSION ?

The tax return of AQUITAINE 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 AQUITAINE DIFFUSION operate?

AQUITAINE DIFFUSION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.