CHALONS DIFFUSION : revenue, balance sheet and financial ratios

CHALONS DIFFUSION is a French company founded 24 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CASTELNAU-LE-LEZ (34170), this company of category ETI shows in 2024 a revenue of 3.7 M€. 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 - CHALONS DIFFUSION (SIREN 441231032)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 700 034 € 4 300 879 € 4 704 174 € 4 306 719 € 3 949 128 € 3 884 830 € 4 015 068 € 4 415 256 € 4 274 086 €
Net income -446 324 € -9 251 € -90 942 € -9 581 € 70 627 € -41 918 € -51 409 € 13 715 € -33 730 €
EBITDA -9 410 € 47 942 € 72 426 € 229 803 € 347 152 € 57 509 € 150 852 € 250 141 € 222 645 €
Net margin -12.1% -0.2% -1.9% -0.2% 1.8% -1.1% -1.3% 0.3% -0.8%

Revenue and income statement

In 2024, CHALONS DIFFUSION achieves revenue of 3.7 M€. Activity remains stable over the period (CAGR: -1.8%). Significant drop of -14% vs 2023. After deducting consumption (2.3 M€), gross margin stands at 1.4 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -446 k€ (-12.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 700 034 €

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

1 379 032 €

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

-9 410 €

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

-322 210 €

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

-446 324 €

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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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -354%. 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 -23%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-354.088%

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

-23.405%

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

-4.801%

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

-9.306

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

22.5%

Solvency indicators evolution
CHALONS DIFFUSION

Sector positioning

Debt ratio
-354.09 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Excellent

In 2024, the debt ratio of CHALONS DIFFUSION (-354.09) 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
-23.41% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average

In 2024, the financial autonomy of CHALONS DIFFUSION (-23.4%) 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
-9.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of CHALONS DIFFUSION (-9.31) 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 153.47. 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

153.47

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

-824.304

Liquidity indicators evolution
CHALONS DIFFUSION

Sector positioning

Liquidity ratio
153.47 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Average

In 2024, the liquidity ratio of CHALONS DIFFUSION (153.47) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-824.3x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Watch -51 pts over 3 years

In 2024, the interest coverage of CHALONS DIFFUSION (-824.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Inventory turnover is 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 112 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 146 160 €

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

1 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

78 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

118 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

112 j

WCR and payment terms evolution
CHALONS DIFFUSION

Positioning of CHALONS DIFFUSION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of CHALONS DIFFUSION is estimated at 1 958 968 € (range 1 111 246€ - 2 912 921€). The price/revenue ratio is 0.53x (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.

Estimated enterprise value 2024
117 transactions
1111k€ 1958k€ 2912k€
1 958 968 € Range: 1 111 246€ - 2 912 921€
NAF 5 année 2024

Valuation method used

Revenue Multiple
3 700 034 € × 0.53x = 1 958 968 €
Range: 1 111 247€ - 2 912 922€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare CHALONS DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about CHALONS DIFFUSION

What is the revenue of CHALONS DIFFUSION ?

The revenue of CHALONS DIFFUSION in 2024 is 3.7 M€.

Is CHALONS DIFFUSION profitable?

CHALONS DIFFUSION recorded a net loss in 2024.

Where is the headquarters of CHALONS DIFFUSION ?

The headquarters of CHALONS DIFFUSION is located in CASTELNAU-LE-LEZ (34170), in the department Herault.

Where to find the tax return of CHALONS DIFFUSION ?

The tax return of CHALONS 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 CHALONS DIFFUSION operate?

CHALONS DIFFUSION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.