CUIRCO DIFFUSION : revenue, balance sheet and financial ratios

CUIRCO DIFFUSION is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de textiles. Based in NOISY LE GRAND (93160), this company of category PME shows in 2023 a revenue of 14.6 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 - CUIRCO DIFFUSION (SIREN 332139583)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 14 636 582 € 15 424 932 € 14 298 758 € 16 789 462 € 17 703 214 € 19 239 419 € 18 436 065 €
Net income 95 414 € 392 153 € -217 428 € 18 782 € -160 758 € 123 224 € 112 638 €
EBITDA 115 557 € 669 847 € 428 437 € 200 344 € 24 636 € 702 304 € 750 208 €
Net margin 0.7% 2.5% -1.5% 0.1% -0.9% 0.6% 0.6%

Revenue and income statement

In 2023, CUIRCO DIFFUSION achieves revenue of 14.6 M€. Activity remains stable over the period (CAGR: -3.8%). Slight decline of -5% vs 2022. After deducting consumption (7.8 M€), gross margin stands at 6.8 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 116 k€, representing 0.8% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -83%, reducing margin by 3.6 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 95 k€, i.e. 0.7% 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

14 636 582 €

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

6 794 641 €

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

115 557 €

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

423 093 €

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

95 414 €

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

0.8%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% 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

65.885%

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

35.183%

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

2.213%

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

10.169

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

16.3%

Solvency indicators evolution
CUIRCO DIFFUSION

Sector positioning

Debt ratio
65.89 2023
2021
2022
2023
Q1: 0.01
Med: 13.62
Q3: 59.76
Average

In 2023, the debt ratio of CUIRCO DIFFUSION (65.89) 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
35.18% 2023
2021
2022
2023
Q1: 9.69%
Med: 38.32%
Q3: 61.97%
Average +5 pts over 3 years

In 2023, the financial autonomy of CUIRCO DIFFUSION (35.2%) 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
10.17 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.58 years
Watch -23 pts over 3 years

In 2023, the repayment capacity of CUIRCO DIFFUSION (10.17) 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 198.64. 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 160.7x. 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

198.64

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

160.67

Liquidity indicators evolution
CUIRCO DIFFUSION

Sector positioning

Liquidity ratio
198.64 2023
2021
2022
2023
Q1: 131.79
Med: 232.37
Q3: 430.36
Average

In 2023, the liquidity ratio of CUIRCO DIFFUSION (198.64) 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
160.67x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 6.14x
Excellent

In 2023, the interest coverage of CUIRCO DIFFUSION (160.7x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 236 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 283 days of revenue, i.e. 11.5 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

11 490 010 €

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

78 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

118 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

236 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

283 j

WCR and payment terms evolution
CUIRCO DIFFUSION

Positioning of CUIRCO DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de textiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 772 241€ to 2 653 177€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
772k€ 1794k€ 2653k€
1 794 927 € Range: 772 241€ - 2 653 177€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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) de textiles)

Compare CUIRCO DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de textiles

Frequently asked questions about CUIRCO DIFFUSION

What is the revenue of CUIRCO DIFFUSION ?

The revenue of CUIRCO DIFFUSION in 2023 is 14.6 M€.

Is CUIRCO DIFFUSION profitable?

Yes, CUIRCO DIFFUSION generated a net profit of 95 k€ in 2023.

Where is the headquarters of CUIRCO DIFFUSION ?

The headquarters of CUIRCO DIFFUSION is located in NOISY LE GRAND (93160), in the department Seine-Saint-Denis.

Where to find the tax return of CUIRCO DIFFUSION ?

The tax return of CUIRCO 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 CUIRCO DIFFUSION operate?

CUIRCO DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de textiles (NAF code 46.41Z). See the 'Sector positioning' section above to compare the company with its competitors.