SIREN : 490432580
C D DIFFUSION is a French company founded 19 years ago, specialized in the sector Coiffure. Based in PERTUIS (84120), this company of category PME shows in 2019 a revenue of 174 k€. 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
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 174 030 € | 150 785 € | 153 375 € | 169 249 € |
| Net income | -35 952 € | 941 € | 16 883 € | 14 086 € |
| EBITDA | -19 227 € | 12 745 € | 34 019 € | 30 935 € |
| Net margin | -20.7% | 0.6% | 11.0% | 8.3% |
In 2019, C D DIFFUSION achieves revenue of 174 k€. Revenue is growing positively over 4 years (CAGR: +0.9%). Vs 2018, growth of +15% (151 k€ -> 174 k€). After deducting consumption (27 k€), gross margin stands at 147 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -11.0% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -251%, reducing margin by 19.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-20.7% of revenue), which will impact equity.
174 030 €
147 360 €
-19 227 €
-35 439 €
-35 952 €
-10.8%
The debt ratio (= Financial debt / Equity x 100) stands at 176%. 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 30%. The balance between equity and debt is satisfactory.
175.996%
30.118%
-17.037%
-3.287
54.7%
In 2019, the debt ratio of C D DIFFUSION (176.00) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2019, the financial autonomy of C D DIFFUSION (30.1%) 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.
In 2019, the repayment capacity of C D DIFFUSION (-3.29) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 176.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
176.06
-2.663
In 2019, the liquidity ratio of C D DIFFUSION (176.06) 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.
In 2019, the interest coverage of C D DIFFUSION (-2.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 19 k€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.
18 879 €
0 j
22 j
14 j
39 j
Based on 188 transactions of similar company sales in 2019, the value of C D DIFFUSION is estimated at 94 157 € (range 57 835€ - 127 912€). The price/revenue ratio is 0.54x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 188 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare C D DIFFUSION with other companies in the same sector:
The revenue of C D DIFFUSION in 2019 is 174 k€.
C D DIFFUSION recorded a net loss in 2019.
The headquarters of C D DIFFUSION is located in PERTUIS (84120), in the department Vaucluse.
The tax return of C D 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).
C D DIFFUSION operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.