COLINE DIFFUSION : revenue, balance sheet and financial ratios

COLINE DIFFUSION is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in FOURQUES-SUR-GARONNE (47200), this company of category PME shows in 2018 a revenue of 10.1 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 - COLINE DIFFUSION (SIREN 342450483)
Indicator 2024 2023 2021 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 10 107 357 € 10 035 969 € 8 995 026 €
Net income 67 683 € 253 479 € 807 223 € 585 387 € 770 998 € 321 299 € 118 946 €
EBITDA N/C N/C N/C N/C 1 231 279 € 369 535 € 593 753 €
Net margin N/C N/C N/C N/C 7.6% 3.2% 1.3%

Revenue and income statement

In 2024, COLINE DIFFUSION generates positive net income of 68 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 119 k€ -> 68 k€.

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

67 683 €

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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 24%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

23.849%

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

68.807%

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

4.0%

Solvency indicators evolution
COLINE DIFFUSION

Sector positioning

Debt ratio
23.85 2024
2021
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average +26 pts over 3 years

In 2024, the debt ratio of COLINE DIFFUSION (23.85) 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
68.81% 2024
2021
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of COLINE DIFFUSION (68.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 711.29. 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

711.295

Liquidity indicators evolution
COLINE DIFFUSION

Sector positioning

Liquidity ratio
711.29 2024
2021
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent

In 2024, the liquidity ratio of COLINE DIFFUSION (711.29) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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 and payment terms evolution
COLINE DIFFUSION

Positioning of COLINE DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of COLINE DIFFUSION is estimated at 154 973 € (range 41 175€ - 274 910€). 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
124 transactions
41k€ 154k€ 274k€
154 973 € Range: 41 175€ - 274 910€
NAF 5 all-time

Valuation method used

Net Income Multiple
67 683 € × 2.3x = 154 973 €
Range: 41 176€ - 274 911€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare COLINE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about COLINE DIFFUSION

What is the revenue of COLINE DIFFUSION ?

The revenue of COLINE DIFFUSION in 2018 is 10.1 M€.

Is COLINE DIFFUSION profitable?

Yes, COLINE DIFFUSION generated a net profit of 68 k€ in 2024.

Where is the headquarters of COLINE DIFFUSION ?

The headquarters of COLINE DIFFUSION is located in FOURQUES-SUR-GARONNE (47200), in the department Lot-et-Garonne.

Where to find the tax return of COLINE DIFFUSION ?

The tax return of COLINE 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 COLINE DIFFUSION operate?

COLINE DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.