ART DIFFUSION CPM : revenue, balance sheet and financial ratios

ART DIFFUSION CPM is a French company founded 42 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in ANNECY (74000), this company of category PME shows in 2022 a revenue of 3.9 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 - ART DIFFUSION CPM (SIREN 328580758)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 3 891 974 € 3 303 514 € 2 911 232 € N/C 3 143 451 € N/C N/C 3 261 508 €
Net income 216 742 € 241 499 € 249 052 € 112 828 € -19 028 € 71 340 € -182 039 € 39 619 € 138 771 € 10 944 €
EBITDA N/C N/C 367 669 € 127 759 € 86 600 € N/C -143 024 € N/C N/C 91 409 €
Net margin N/C N/C 6.4% 3.4% -0.7% N/C -5.8% N/C N/C 0.3%

Revenue and income statement

In 2024, ART DIFFUSION CPM generates positive net income of 217 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 11 k€ -> 217 k€.

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

216 742 €

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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 5%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

5.415%

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

61.764%

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

22.4%

Solvency indicators evolution
ART DIFFUSION CPM

Sector positioning

Debt ratio
5.42 2024
2022
2023
2024
Q1: 0.0
Med: 8.38
Q3: 45.18
Good -10 pts over 3 years

In 2024, the debt ratio of ART DIFFUSION CPM (5.42) 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
61.76% 2024
2022
2023
2024
Q1: 10.51%
Med: 39.78%
Q3: 64.58%
Good +11 pts over 3 years

In 2024, the financial autonomy of ART DIFFUSION CPM (61.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.58 years 2022
2022
Q1: 0.0 years
Med: 0.08 years
Q3: 1.73 years
Average

In 2022, the repayment capacity of ART DIFFUSION CPM (0.58) 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 233.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

233.077

Liquidity indicators evolution
ART DIFFUSION CPM

Sector positioning

Liquidity ratio
233.08 2024
2022
2023
2024
Q1: 157.46
Med: 246.6
Q3: 409.76
Average +8 pts over 3 years

In 2024, the liquidity ratio of ART DIFFUSION CPM (233.08) 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
0.37x 2022
2022
Q1: 0.0x
Med: 0.1x
Q3: 2.63x
Good

In 2022, the interest coverage of ART DIFFUSION CPM (0.4x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ART DIFFUSION CPM

Positioning of ART DIFFUSION CPM 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 ART DIFFUSION CPM is estimated at 365 848 € (range 151 549€ - 1 485 046€). 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 2024
229 transactions
151k€ 365k€ 1485k€
365 848 € Range: 151 549€ - 1 485 046€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
216 742 € × 1.7x = 365 848 €
Range: 151 550€ - 1 485 046€

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 ART DIFFUSION CPM 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 ART DIFFUSION CPM

What is the revenue of ART DIFFUSION CPM ?

The revenue of ART DIFFUSION CPM in 2022 is 3.9 M€.

Is ART DIFFUSION CPM profitable?

Yes, ART DIFFUSION CPM generated a net profit of 217 k€ in 2024.

Where is the headquarters of ART DIFFUSION CPM ?

The headquarters of ART DIFFUSION CPM is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of ART DIFFUSION CPM ?

The tax return of ART DIFFUSION CPM 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 ART DIFFUSION CPM operate?

ART DIFFUSION CPM 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.