CONSORTIUM MODERNE DE DIFFUSION : revenue, balance sheet and financial ratios

CONSORTIUM MODERNE DE DIFFUSION is a French company founded 44 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2023 a revenue of 10.9 M€. 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 - CONSORTIUM MODERNE DE DIFFUSION (SIREN 692022262)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 10 907 620 € 11 205 365 € 14 800 685 € 11 306 570 € 11 975 179 € 9 488 754 € 13 366 808 €
Net income 150 419 € 697 021 € 659 231 € 663 961 € 113 043 € 172 630 € -778 400 €
EBITDA 245 008 € 682 770 € 864 791 € 771 929 € 439 803 € 135 497 € 598 939 €
Net margin 1.4% 6.2% 4.5% 5.9% 0.9% 1.8% -5.8%

Revenue and income statement

In 2023, CONSORTIUM MODERNE DE DIFFUSION achieves revenue of 10.9 M€. Activity remains stable over the period (CAGR: -3.3%). Slight decline of -3% vs 2022. After deducting consumption (6.9 M€), gross margin stands at 4.0 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 245 k€, representing 2.2% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -64%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 150 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 907 620 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 990 154 €

EBITDA (2023) ?
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

245 008 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

244 560 €

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

150 419 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.2%

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

67.451%

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

36.064%

Cash flow / Revenue (2023) ?
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

1.337%

Repayment capacity (2023) ?
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

13.478

Asset age ratio (2023) ?
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

41.7%

Solvency indicators evolution
CONSORTIUM MODERNE DE DIFFUSION

Sector positioning

Debt ratio
67.45 2023
2021
2022
2023
Q1: 0.46
Med: 15.69
Q3: 60.48
Average

In 2023, the debt ratio of CONSORTIUM MODERNE DE DIF... (67.45) 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
36.06% 2023
2021
2022
2023
Q1: 19.69%
Med: 39.31%
Q3: 59.2%
Average

In 2023, the financial autonomy of CONSORTIUM MODERNE DE DIF... (36.1%) 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
13.48 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.55 years
Watch

In 2023, the repayment capacity of CONSORTIUM MODERNE DE DIF... (13.48) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.44. 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 41.5x. Operating income very largely covers interest expenses: high safety margin.

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

189.44

Interest coverage (2023) ?
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

41.529

Liquidity indicators evolution
CONSORTIUM MODERNE DE DIFFUSION

Sector positioning

Liquidity ratio
189.44 2023
2021
2022
2023
Q1: 142.26
Med: 203.32
Q3: 311.16
Average +15 pts over 3 years

In 2023, the liquidity ratio of CONSORTIUM MODERNE DE DIF... (189.44) 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
41.53x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.24x
Q3: 8.77x
Excellent

In 2023, the interest coverage of CONSORTIUM MODERNE DE DIF... (41.5x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 146 days of revenue, i.e. 4.4 M€ to permanently finance.

Operating WCR (2023) ?
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

4 420 422 €

Customer credit (2023) ?
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

73 j

Supplier credit (2023) ?
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

67 j

Inventory turnover (2023) ?
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

104 j

WCR in days of revenue (2023) ?
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

146 j

WCR and payment terms evolution
CONSORTIUM MODERNE DE DIFFUSION

Positioning of CONSORTIUM MODERNE DE DIFFUSION in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 515 135€ to 910 147€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
515k€ 616k€ 910k€
616 334 € Range: 515 135€ - 910 147€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 d'équipements automobiles)

Compare CONSORTIUM MODERNE DE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about CONSORTIUM MODERNE DE DIFFUSION

What is the revenue of CONSORTIUM MODERNE DE DIFFUSION ?

The revenue of CONSORTIUM MODERNE DE DIFFUSION in 2023 is 10.9 M€.

Is CONSORTIUM MODERNE DE DIFFUSION profitable?

Yes, CONSORTIUM MODERNE DE DIFFUSION generated a net profit of 150 k€ in 2023.

Where is the headquarters of CONSORTIUM MODERNE DE DIFFUSION ?

The headquarters of CONSORTIUM MODERNE DE DIFFUSION is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of CONSORTIUM MODERNE DE DIFFUSION ?

The tax return of CONSORTIUM MODERNE DE 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 CONSORTIUM MODERNE DE DIFFUSION operate?

CONSORTIUM MODERNE DE DIFFUSION operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.