ASS DIFFUSION SERVICES : revenue, balance sheet and financial ratios

ASS DIFFUSION SERVICES is a French company founded 45 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in SCHILTIGHEIM (67300), this company of category GE shows in 2024 a revenue of 72.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ASS DIFFUSION SERVICES (SIREN 306843731)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 72 512 583 € 133 363 008 € 60 731 274 € 57 525 844 € 53 859 669 € 50 280 461 € 48 213 118 € 38 085 035 € 37 435 704 €
Net income 4 291 956 € 6 249 170 € -1 520 620 € -2 005 644 € 308 296 € 177 946 € 1 166 435 € 3 654 003 € 534 239 €
EBITDA 6 846 632 € 12 720 730 € 3 820 988 € 3 704 630 € 4 402 987 € 4 027 448 € 4 694 536 € 3 499 913 € 3 107 961 €
Net margin 5.9% 4.7% -2.5% -3.5% 0.6% 0.4% 2.4% 9.6% 1.4%

Revenue and income statement

In 2024, ASS DIFFUSION SERVICES achieves revenue of 72.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Significant drop of -46% vs 2023. After deducting consumption (0 €), gross margin stands at 72.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.8 M€, representing 9.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.3 M€, i.e. 5.9% 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

72 512 583 €

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

72 512 583 €

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

6 846 632 €

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

3 910 974 €

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

4 291 956 €

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

9.4%

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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 1617%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1617.289%

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

5.067%

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

10.214%

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

22.381

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

46.9%

Solvency indicators evolution
ASS DIFFUSION SERVICES

Sector positioning

Debt ratio
1617.29 2024
2022
2023
2024
Q1: 0.0
Med: 7.61
Q3: 47.45
Watch

In 2024, the debt ratio of ASS DIFFUSION SERVICES (1617.29) 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
5.07% 2024
2022
2023
2024
Q1: 13.11%
Med: 47.63%
Q3: 76.27%
Average

In 2024, the financial autonomy of ASS DIFFUSION SERVICES (5.1%) 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
22.38 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Watch -14 pts over 3 years

In 2024, the repayment capacity of ASS DIFFUSION SERVICES (22.38) 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 1001.81. 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

1001.807

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

-0.063

Liquidity indicators evolution
ASS DIFFUSION SERVICES

Sector positioning

Liquidity ratio
1001.81 2024
2022
2023
2024
Q1: 123.28
Med: 242.89
Q3: 571.56
Excellent

In 2024, the liquidity ratio of ASS DIFFUSION SERVICES (1001.81) 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.

Interest coverage
-0.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.2x
Average -25 pts over 3 years

In 2024, the interest coverage of ASS DIFFUSION SERVICES (-0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Overall, WCR represents 349 days of revenue, i.e. 70.3 M€ to permanently finance. Over 2016-2024, WCR increased by +1255%, 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

70 259 617 €

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

5 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

34 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 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

349 j

WCR and payment terms evolution
ASS DIFFUSION SERVICES

Positioning of ASS DIFFUSION SERVICES in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of ASS DIFFUSION SERVICES is estimated at 27 243 629 € (range 7 847 494€ - 68 790 104€). With an EBITDA of 6 846 632€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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
193 transactions
7847k€ 27243k€ 68790k€
27 243 629 € Range: 7 847 494€ - 68 790 104€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
6 846 632 € × 1.2x
Estimation 8 288 901 €
2 140 939€ - 42 308 945€
Revenue Multiple 30%
72 512 583 € × 0.98x
Estimation 71 238 406 €
19 866 030€ - 132 491 082€
Net Income Multiple 20%
4 291 956 € × 2.0x
Estimation 8 638 289 €
4 086 077€ - 39 441 538€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare ASS DIFFUSION SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about ASS DIFFUSION SERVICES

What is the revenue of ASS DIFFUSION SERVICES ?

The revenue of ASS DIFFUSION SERVICES in 2024 is 72.5 M€.

Is ASS DIFFUSION SERVICES profitable?

Yes, ASS DIFFUSION SERVICES generated a net profit of 4.3 M€ in 2024.

Where is the headquarters of ASS DIFFUSION SERVICES ?

The headquarters of ASS DIFFUSION SERVICES is located in SCHILTIGHEIM (67300), in the department Bas-Rhin.

Where to find the tax return of ASS DIFFUSION SERVICES ?

The tax return of ASS DIFFUSION SERVICES 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 ASS DIFFUSION SERVICES operate?

ASS DIFFUSION SERVICES operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.