D.H. DIFFUSION : revenue, balance sheet and financial ratios

D.H. DIFFUSION is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-06

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, D.H. DIFFUSION combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - D.H. DIFFUSION (SIREN 788487148)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 134 694 € 1 180 514 € 993 035 € 782 916 € 517 531 € 725 071 € 634 514 € 515 361 €
Net income 20 460 € 18 732 € 15 251 € 7 899 € 11 152 € 11 763 € 14 412 € 4 394 €
EBITDA 29 611 € 30 488 € 29 800 € 16 003 € 22 929 € 22 910 € 29 029 € 30 150 €
Net margin 1.8% 1.6% 1.5% 1.0% 2.2% 1.6% 2.3% 0.9%

Revenue and income statement

In 2024, D.H. DIFFUSION achieves revenue of 1.1 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.7%. Slight decline of -4% vs 2023. After deducting consumption (700 k€), gross margin stands at 435 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 2.6% of revenue. This ratio is slightly less favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

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

1 134 694 €

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

434 806 €

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

29 611 €

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

25 622 €

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

20 460 €

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

2.6%

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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 37%. This ratio is slightly less favorable than the sector median (12.8%). Financial autonomy (= Equity / Total assets x 100) reaches 10%. This ratio is less favorable than the sector median (40.0%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.7%).

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

36.75%

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

9.7%

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

2.14%

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

2.08

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

9.6%

Solvency indicators evolution
D.H. DIFFUSION

Sector positioning

Debt ratio
36.75% 2024
Q1: 0.14%
Med: 12.79%
Q3: 51.98%
Average -10 pts over 3 years

In 2024, the debt ratio of D.H. DIFFUSION (36.8%) 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
9.7% 2024
Q1: 13.91%
Med: 39.96%
Q3: 61.91%
Watch -6 pts over 3 years

In 2024, the financial autonomy of D.H. DIFFUSION (9.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
5.18 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.5 years
Watch

In 2022, the repayment capacity of D.H. DIFFUSION (5.18) 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 1.30. This ratio is less favorable than the sector median (2.3) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. This ratio is more favorable than the sector median (0.3x).

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

1.3

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

1.9

Liquidity indicators evolution
D.H. DIFFUSION

Sector positioning

Liquidity ratio
1.3 2024
Q1: 1.45
Med: 2.34
Q3: 4.08
Watch

In 2024, the liquidity ratio of D.H. DIFFUSION (1.30) 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
1.9x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.67x
Good

In 2024, the interest coverage of D.H. DIFFUSION (1.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 142 days. Excellent situation: suppliers finance 132 days of the operating cycle (retail model). Inventory turnover is 137 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 13 days of revenue, i.e. 41 k€ 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

41 280 €

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

10 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

142 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

137 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

13 j

WCR and payment terms evolution
D.H. DIFFUSION

Positioning of D.H. DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of D.H. DIFFUSION is estimated at 117 305 € (range 53 426€ - 298 801€). With an EBITDA of 29 611€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2024
145 transactions
53k€ 117k€ 298k€
117 305 € Range: 53 426€ - 298 801€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 611 € × 2.6x
Estimation 77 175 €
28 076€ - 216 937€
Revenue Multiple 30%
1 134 694 € × 0.19x
Estimation 217 097 €
122 187€ - 553 450€
Net Income Multiple 20%
20 460 € × 3.3x
Estimation 67 946 €
13 660€ - 121 492€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare D.H. DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Seine-Saint-Denis

Largest companies by revenue in the department Seine-Saint-Denis:

Voir le classement complet du département Seine-Saint-Denis

Frequently asked questions about D.H. DIFFUSION

What is the revenue of D.H. DIFFUSION ?

The revenue of D.H. DIFFUSION in 2024 is 1.1 M€.

Is D.H. DIFFUSION profitable?

Yes, D.H. DIFFUSION generated a net profit of 20 k€ in 2024.

Where is the headquarters of D.H. DIFFUSION ?

The headquarters of D.H. DIFFUSION is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of D.H. DIFFUSION ?

The tax return of D.H. 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 D.H. DIFFUSION operate?

D.H. DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.