ARA DIFFUSION : revenue, balance sheet and financial ratios

ARA DIFFUSION is a French company founded 19 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in VILLENEUVE-LE-ROI (94290), this company of category PME shows in 2017 a revenue of 2.6 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 - ARA DIFFUSION (SIREN 492446828)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 2 631 192 € 2 508 702 €
Net income 127 271 € 108 412 € 176 992 € 172 737 € 338 233 € 47 651 € 75 250 € 9 626 € 115 790 € 81 733 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 258 420 € 150 542 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 4.4% 3.3%

Revenue and income statement

In 2025, ARA DIFFUSION generates positive net income of 127 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 82 k€ -> 127 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

127 271 €

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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 very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.367%

Financial autonomy (2025) ?
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

68.205%

Asset age ratio (2025) ?
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

29.6%

Solvency indicators evolution
ARA DIFFUSION

Sector positioning

Debt ratio
1.37 2025
2023
2024
2025
Q1: 4.86
Med: 27.21
Q3: 59.98
Excellent -11 pts over 3 years

In 2025, the debt ratio of ARA DIFFUSION (1.37) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
68.2% 2025
2023
2024
2025
Q1: 24.54%
Med: 43.66%
Q3: 63.04%
Excellent

In 2025, the financial autonomy of ARA DIFFUSION (68.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 282.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

282.791

Liquidity indicators evolution
ARA DIFFUSION

Sector positioning

Liquidity ratio
282.79 2025
2023
2024
2025
Q1: 166.5
Med: 269.38
Q3: 358.93
Good

In 2025, the liquidity ratio of ARA DIFFUSION (282.79) 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: 502 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1858 days. Excellent situation: suppliers finance 1356 days of the operating cycle (retail model).

Operating WCR (2025) ?
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 (2025) ?
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

502 j

Supplier credit (2025) ?
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

1858 j

Inventory turnover (2025) ?
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 and payment terms evolution
ARA DIFFUSION

Positioning of ARA DIFFUSION in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of ARA DIFFUSION is estimated at 214 826 € (range 88 990€ - 872 019€). 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.

Estimated enterprise value 2025
229 transactions
88k€ 214k€ 872k€
214 826 € Range: 88 990€ - 872 019€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
127 271 € × 1.7x = 214 826 €
Range: 88 990€ - 872 020€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare ARA DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about ARA DIFFUSION

What is the revenue of ARA DIFFUSION ?

The revenue of ARA DIFFUSION in 2017 is 2.6 M€.

Is ARA DIFFUSION profitable?

Yes, ARA DIFFUSION generated a net profit of 127 k€ in 2025.

Where is the headquarters of ARA DIFFUSION ?

The headquarters of ARA DIFFUSION is located in VILLENEUVE-LE-ROI (94290), in the department Val-de-Marne.

Where to find the tax return of ARA DIFFUSION ?

The tax return of ARA 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 ARA DIFFUSION operate?

ARA DIFFUSION operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.