AS DIFFUSION : revenue, balance sheet and financial ratios
AS DIFFUSION is a French company
founded 31 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in LE PRE-SAINT-GERVAIS (93310),
this company of category PME
shows in 2024 a revenue of 112 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-13
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, AS DIFFUSION is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.
Revenue and income statement
In 2024, AS DIFFUSION achieves revenue of 112 k€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -20% vs 2023. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -18.6% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -160%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -20 k€ (-18.0% of revenue), which will impact equity.
Revenue (2024)
?
111 708 €
Gross margin (2024)
?
111 708 €
EBITDA (2024)
?
-20 743 €
Net income (2024)
?
-20 064 €
EBITDA margin (2024)
?
-18.6%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 2%. This ratio is more favorable than the sector median (10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 82%. Compared with its sector, this ratio places the company among the best positioned (sector median: 29.3%).
Debt ratio (2024)
?
1.67%
Financial autonomy (2024)
?
81.89%
Cash flow / Revenue (2024)
?
-17.77%
Repayment capacity (2024)
?
-0.12
Asset age ratio (2024)
?
1.4%
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
| Debt ratio |
5.446 |
3.865 |
3.729 |
3.752 |
3.382 |
2.005 |
2.755 |
1.47 |
1.671 |
| Financial autonomy |
65.178 |
66.707 |
64.154 |
65.8 |
77.547 |
85.849 |
84.539 |
82.026 |
81.885 |
| Repayment capacity |
0.259 |
0.259 |
0.81 |
1.184 |
-0.64 |
0.061 |
-0.191 |
-0.33 |
-0.12 |
| Cash flow / Revenue |
14.504% |
10.867% |
3.804% |
2.36% |
-5.906% |
45.232% |
-20.328% |
-5.187% |
-17.775% |
Sector positioning
Q1: 0.0%
Med: 10.8%
Q3: 55.59%
Good
In 2024, the debt ratio of AS DIFFUSION (1.7%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Q1: 5.07%
Med: 29.28%
Q3: 56.84%
Excellent
In 2024, the financial autonomy of AS DIFFUSION (81.9%) 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 5.06. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9).
Liquidity ratio (2024)
?
5.06
Interest coverage (2024)
?
0.0
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
| Liquidity ratio |
3.17094 |
2.88938 |
2.6806200000000002 |
2.7529199999999996 |
4.24831 |
7.1015 |
6.58934 |
5.15463 |
5.05656 |
| Interest coverage |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.025 |
0.0 |
Sector positioning
Q1: 1.09
Med: 1.88
Q3: 3.54
Excellent
In 2024, the liquidity ratio of AS DIFFUSION (5.06) 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.
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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 144 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 149 days of revenue, i.e. 46 k€ to permanently finance. Between 2021 and 2024, WCR worsened by 40 days of revenue, signaling an increased financing need.
Operating WCR (2024)
?
46 110 €
Customer credit (2024)
?
53 j
Supplier credit (2024)
?
144 j
Inventory turnover (2024)
?
1 j
WCR in days of revenue (2024)
?
149 j
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
| Operating WCR |
-11 469 € |
10 953 € |
16 104 € |
11 994 € |
23 269 € |
30 457 € |
43 449 € |
45 147 € |
46 110 € |
| Inventory turnover (days) |
3 |
4 |
3 |
2 |
2 |
2 |
1 |
1 |
1 |
| Customer payment term (days) |
43 |
57 |
56 |
43 |
39 |
41 |
55 |
48 |
53 |
| Supplier payment term (days) |
128 |
226 |
207 |
176 |
133 |
137 |
121 |
131 |
144 |
Positioning of AS DIFFUSION in its sector
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of AS DIFFUSION is estimated at
19 442 €
(range 10 002€ - 55 986€).
The price/revenue ratio is 0.17x
(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.
19 442 €
Range: 10 002€ - 55 986€
NAF 5 all-time
Valuation method used
Revenue Multiple
111 708 €
×
0.17x
=
19 442 €
Range: 10 002€ - 55 986€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 124 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...).
Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Frequently asked questions about AS DIFFUSION
What is the revenue of AS DIFFUSION ?
The revenue of AS DIFFUSION in 2024 is 112 k€.
Is AS DIFFUSION profitable?
AS DIFFUSION recorded a net loss in 2024.
Where is the headquarters of AS DIFFUSION ?
The headquarters of AS DIFFUSION is located in LE PRE-SAINT-GERVAIS (93310), in the department Seine-Saint-Denis.
Where to find the tax return of AS DIFFUSION ?
The tax return of AS 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 AS DIFFUSION operate?
AS DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.