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CD CONFECTION DIFFUSION : revenue, balance sheet and financial ratios

CD CONFECTION DIFFUSION is a French company founded 31 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in EVREUX (27000), this company of category PME shows in 2017 a revenue of 248 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 - CD CONFECTION DIFFUSION (SIREN 398075325)
Indicator 2017
Revenue 248 169 €
Net income 42 584 €
EBITDA 21 961 €
Net margin 17.2%

Revenue and income statement

In 2017, CD CONFECTION DIFFUSION achieves revenue of 248 k€. After deducting consumption (100 k€), gross margin stands at 148 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 8.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 17.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

248 169 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

148 018 €

EBITDA (2017) ?
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

21 961 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 669 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 584 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.8%

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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 -9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -122%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-8.838%

Financial autonomy (2017) ?
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

-121.542%

Cash flow / Revenue (2017) ?
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

-13.195%

Repayment capacity (2017) ?
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

-0.642

Solvency indicators evolution
CD CONFECTION DIFFUSION

Sector positioning

Debt ratio
-8.84 2017
2017
Q1: 0.11
Med: 29.2
Q3: 141.54
Excellent

In 2017, the debt ratio of CD CONFECTION DIFFUSION (-8.84) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-121.54% 2017
2017
Q1: 9.67%
Med: 34.76%
Q3: 61.2%
Average

In 2017, the financial autonomy of CD CONFECTION DIFFUSION (-121.5%) 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
-0.64 years 2017
2017
Q1: 0.0 years
Med: 0.09 years
Q3: 2.68 years
Excellent

In 2017, the repayment capacity of CD CONFECTION DIFFUSION (-0.64) 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 51.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 35.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

51.091

Interest coverage (2017) ?
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

35.153

Liquidity indicators evolution
CD CONFECTION DIFFUSION

Sector positioning

Liquidity ratio
51.09 2017
2017
Q1: 82.27
Med: 146.12
Q3: 266.01
Watch

In 2017, the liquidity ratio of CD CONFECTION DIFFUSION (51.09) 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
35.15x 2017
2017
Q1: 0.0x
Med: 0.11x
Q3: 5.85x
Excellent

In 2017, the interest coverage of CD CONFECTION DIFFUSION (35.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 520 days. Excellent situation: suppliers finance 519 days of the operating cycle (retail model). Inventory turnover is 222 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 214 days of revenue, i.e. 148 k€ to permanently finance.

Operating WCR (2017) ?
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

147 829 €

Customer credit (2017) ?
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

1 j

Supplier credit (2017) ?
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

520 j

Inventory turnover (2017) ?
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

222 j

WCR in days of revenue (2017) ?
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

214 j

WCR and payment terms evolution
CD CONFECTION DIFFUSION

Positioning of CD CONFECTION DIFFUSION in its sector

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

Valuation estimate

Based on 123 transactions of similar company sales in 2017, the value of CD CONFECTION DIFFUSION is estimated at 94 312 € (range 29 168€ - 255 947€). With an EBITDA of 21 961€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.29x (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.

Estimated enterprise value 2017
123 transactions
29k€ 94k€ 255k€
94 312 € Range: 29 168€ - 255 947€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 961 € × 4.2x
Estimation 93 097 €
23 580€ - 223 311€
Revenue Multiple 30%
248 169 € × 0.29x
Estimation 71 760 €
35 318€ - 165 228€
Net Income Multiple 20%
42 584 € × 3.1x
Estimation 131 182 €
33 913€ - 473 617€
How is this estimate calculated?

This estimate is based on the analysis of 123 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 CD CONFECTION DIFFUSION 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 CD CONFECTION DIFFUSION

What is the revenue of CD CONFECTION DIFFUSION ?

The revenue of CD CONFECTION DIFFUSION in 2017 is 248 k€.

Is CD CONFECTION DIFFUSION profitable?

Yes, CD CONFECTION DIFFUSION generated a net profit of 43 k€ in 2017.

Where is the headquarters of CD CONFECTION DIFFUSION ?

The headquarters of CD CONFECTION DIFFUSION is located in EVREUX (27000), in the department Eure.

Where to find the tax return of CD CONFECTION DIFFUSION ?

The tax return of CD CONFECTION 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 CD CONFECTION DIFFUSION operate?

CD CONFECTION DIFFUSION 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.