C DIFFUSION GROUP : revenue, balance sheet and financial ratios

C DIFFUSION GROUP is a French company founded 16 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LE PERREUX-SUR-MARNE (94170), this company of category PME shows in 2024 a revenue of 483 k€. 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 - C DIFFUSION GROUP (SIREN 515216018)
Indicator 2024 2023 2022 2021 2020
Revenue 483 387 € 480 127 € 471 243 € 422 480 € 368 051 €
Net income 394 € 31 914 € 26 744 € 27 299 € 16 917 €
EBITDA -1 355 € 38 287 € 31 523 € 29 423 € 18 371 €
Net margin 0.1% 6.6% 5.7% 6.5% 4.6%

Revenue and income statement

In 2024, C DIFFUSION GROUP achieves revenue of 483 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023: +1%. After deducting consumption (259 k€), gross margin stands at 224 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -104%, reducing margin by 8.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 394 €, i.e. 0.1% 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

483 387 €

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

224 291 €

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

-1 355 €

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

709 €

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

394 €

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

-0.3%

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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 188%. 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.

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

187.563%

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

30.434%

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

-0.025%

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

-2783.48

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

15.4%

Solvency indicators evolution
C DIFFUSION GROUP

Sector positioning

Debt ratio
187.56 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average

In 2024, the debt ratio of C DIFFUSION GROUP (187.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
30.43% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average +9 pts over 3 years

In 2024, the financial autonomy of C DIFFUSION GROUP (30.4%) 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
-2783.48 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent -73 pts over 3 years

In 2024, the repayment capacity of C DIFFUSION GROUP (-2783.48) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 451.63. 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

451.63

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

-18.155

Liquidity indicators evolution
C DIFFUSION GROUP

Sector positioning

Liquidity ratio
451.63 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Excellent

In 2024, the liquidity ratio of C DIFFUSION GROUP (451.63) 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
-18.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Watch -35 pts over 3 years

In 2024, the interest coverage of C DIFFUSION GROUP (-18.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 194 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 182 days of revenue, i.e. 245 k€ to permanently finance. Over 2020-2024, WCR increased by +51%, 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

244 826 €

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

40 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

194 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

182 j

WCR and payment terms evolution
C DIFFUSION GROUP

Positioning of C DIFFUSION GROUP in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of C DIFFUSION GROUP is estimated at 55 367 € (range 37 907€ - 107 887€). The price/revenue ratio is 0.19x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
37k€ 55k€ 107k€
55 367 € Range: 37 907€ - 107 887€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
483 387 € × 0.19x
Estimation 91 421 €
62 748€ - 178 238€
Net Income Multiple 20%
394 € × 3.3x
Estimation 1 288 €
648€ - 2 362€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare C DIFFUSION GROUP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about C DIFFUSION GROUP

What is the revenue of C DIFFUSION GROUP ?

The revenue of C DIFFUSION GROUP in 2024 is 483 k€.

Is C DIFFUSION GROUP profitable?

Yes, C DIFFUSION GROUP generated a net profit of 394€ in 2024.

Where is the headquarters of C DIFFUSION GROUP ?

The headquarters of C DIFFUSION GROUP is located in LE PERREUX-SUR-MARNE (94170), in the department Val-de-Marne.

Where to find the tax return of C DIFFUSION GROUP ?

The tax return of C DIFFUSION GROUP 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 C DIFFUSION GROUP operate?

C DIFFUSION GROUP operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.