Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CBNS DIFFUSION : revenue, balance sheet and financial ratios

CBNS DIFFUSION is a French company founded 13 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LE TAMPON (97430), this company of category PME shows in 2023 a net income positive of 7 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

Financial history - CBNS DIFFUSION (SIREN 754038867)
Indicator 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C
Net income 7 007 € 11 042 € 22 838 € 2 719 € -7 878 € -2 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, CBNS DIFFUSION generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 007 €

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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 199%. 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 27%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

198.876%

Financial autonomy (2023) ?
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

26.852%

Solvency indicators evolution
CBNS DIFFUSION

Sector positioning

Debt ratio
198.88 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Average

In 2023, the debt ratio of CBNS DIFFUSION (198.88) 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
26.85% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average +12 pts over 3 years

In 2023, the financial autonomy of CBNS DIFFUSION (26.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 506.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

506.443

Liquidity indicators evolution
CBNS DIFFUSION

Sector positioning

Liquidity ratio
506.44 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Excellent

In 2023, the liquidity ratio of CBNS DIFFUSION (506.44) 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.

Positioning of CBNS DIFFUSION in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of CBNS DIFFUSION is estimated at 32 034 € (range 12 658€ - 57 902€). 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 2023
239 transactions
12k€ 32k€ 57k€
32 034 € Range: 12 658€ - 57 902€
NAF 5 all-time

Valuation method used

Net Income Multiple
7 007 € × 4.6x = 32 034 €
Range: 12 659€ - 57 903€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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'articles de sport en magasin spécialisé)

Compare CBNS DIFFUSION with other companies in the same sector:

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

Frequently asked questions about CBNS DIFFUSION

What is the revenue of CBNS DIFFUSION ?

The revenue of CBNS DIFFUSION is not publicly disclosed (confidential accounts filed with INPI).

Is CBNS DIFFUSION profitable?

Yes, CBNS DIFFUSION generated a net profit of 7 k€ in 2023.

Where is the headquarters of CBNS DIFFUSION ?

The headquarters of CBNS DIFFUSION is located in LE TAMPON (97430), in the department La Reunion.

Where to find the tax return of CBNS DIFFUSION ?

The tax return of CBNS 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 CBNS DIFFUSION operate?

CBNS DIFFUSION operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.