Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

CAP DIFFUSION : revenue, balance sheet and financial ratios

CAP DIFFUSION is a French company founded 34 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in RENNES (35000), this company of category ETI shows in 2022 a revenue of 146 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).

In summary, CAP DIFFUSION is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - CAP DIFFUSION (SIREN 384708764)
Indicator 2024 2023 2022 2021 2020 2017
Revenue N/C N/C 146 161 € 13 182 062 € 10 833 562 € 16 197 705 €
Net income -72 855 € -43 796 € 829 735 € -249 664 € -19 331 € 432 660 €
EBITDA -46 634 € -70 156 € -921 632 € 128 281 € 5 866 € -472 902 €
Net margin N/C N/C 567.7% -1.9% -0.2% 2.7%

Revenue and income statement

In 2024, CAP DIFFUSION records a net loss of 73 k€. This deficit will reduce equity on the balance sheet.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

146 161 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-514 906 €

EBITDA (2022) ?
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

-921 632 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

275 982 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

829 735 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-630.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2022) ?
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

Non significatif

Cash flow / Revenue (2022) ?
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

-331.72%

Repayment capacity (2022) ?
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

0.0

Solvency indicators evolution
CAP DIFFUSION

Sector positioning

Repayment capacity
0.0 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.5 years
Excellent

In 2022, the repayment capacity of CAP DIFFUSION (0.00) 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 0.20. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2022) ?
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

0.2

Interest coverage (2022) ?
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

-11.31

Liquidity indicators evolution
CAP DIFFUSION

Sector positioning

Liquidity ratio
0.01 2024
Q1: 1.45
Med: 2.34
Q3: 4.08
Watch

In 2024, the liquidity ratio of CAP DIFFUSION (0.01) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-213.06x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.67x
Watch -12 pts over 3 years

In 2024, the interest coverage of CAP DIFFUSION (-213.1x) 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: 180 days. Excellent situation: suppliers finance 180 days of the operating cycle (retail model). WCR is negative (-10764 days): operations structurally generate cash. Between 2017 and 2022, WCR improved by 10761 days of revenue, freeing up cash.

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

180 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 (2022) ?
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

-10764 j

WCR and payment terms evolution
CAP DIFFUSION

Positioning of CAP DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare CAP DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Ille-et-Vilaine

Largest companies by revenue in the department Ille-et-Vilaine:

Voir le classement complet du département Ille-et-Vilaine

Frequently asked questions about CAP DIFFUSION

What is the revenue of CAP DIFFUSION ?

The revenue of CAP DIFFUSION in 2022 is 146 k€.

Is CAP DIFFUSION profitable?

CAP DIFFUSION recorded a net loss in 2024.

Where is the headquarters of CAP DIFFUSION ?

The headquarters of CAP DIFFUSION is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of CAP DIFFUSION ?

The tax return of CAP 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 CAP DIFFUSION operate?

CAP DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.