Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1987-11-05 (38 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) d'autres biens domestiques Location: PARIS (75002), Paris
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2016. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
DIAN'S DIFFUSION : revenue, balance sheet and financial ratios
DIAN'S DIFFUSION is a French company
founded 38 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques .
Based in PARIS (75002),
this company of category PME
shows in 2016 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In summary, DIAN'S DIFFUSION posts positive profitability over the latest financial year. Its financial structure is severely weakened: equity is negative.
Financial history - DIAN'S DIFFUSION (SIREN 343096780)
Indicator
2016
Revenue
1 862 681 €
Net income
286 949 €
EBITDA
-323 267 €
Net margin
15.4%
Revenue and income statement
In 2016, DIAN'S DIFFUSION achieves revenue of 1.9 M€. After deducting consumption (1.5 M€), gross margin stands at 391 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -323 k€, representing -17.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 287 k€, i.e. 15.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2016)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 862 681 €
Gross margin (2016)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
390 791 €
EBITDA (2016)
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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
-323 267 €
EBIT (2016)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-361 018 €
Net income (2016)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
286 949 €
EBITDA margin (2016)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-17.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. Cash flow represents 36.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7%).
Debt ratio (2016)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
Non significatif
Financial autonomy (2016)
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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
Non significatif
Cash flow / Revenue (2016)
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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
36.88%
Repayment capacity (2016)
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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
4.0
Asset age ratio (2016)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
Debt ratio
-335.001
Financial autonomy
-22.75
Repayment capacity
4.003
Cash flow / Revenue
36.879%
Sector positioning
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1.89. This ratio is slightly less favorable than the sector median (2.0).
Liquidity ratio (2016)
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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
1.89
Interest coverage (2016)
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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
-133.66
Liquidity indicators evolution DIAN'S DIFFUSION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
Liquidity ratio
1.8886500000000002
Interest coverage
-133.664
Sector positioning
Liquidity ratio
1.892016
Q1: 1.3
Med: 2.02
Q3: 3.6
Average
In 2016, the liquidity ratio of DIAN'S DIFFUSION (1.89) 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
-133.66x2016
Q1: 0.0x
Med: 0.22x
Q3: 7.25x
Watch
In 2016, the interest coverage of DIAN'S DIFFUSION (-133.7x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 212 days. Excellent situation: suppliers finance 154 days of the operating cycle (retail model). Inventory turnover is 485 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 571 days of revenue, i.e. 3.0 M€ to permanently finance.
Operating WCR (2016)
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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
2 953 039 €
Customer credit (2016)
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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
58 j
Supplier credit (2016)
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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
212 j
Inventory turnover (2016)
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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
485 j
WCR in days of revenue (2016)
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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
571 j
WCR and payment terms evolution DIAN'S DIFFUSION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
Operating WCR
2 953 039 €
Inventory turnover (days)
485
Customer payment term (days)
58
Supplier payment term (days)
212
Positioning of DIAN'S 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 DIAN'S DIFFUSION is estimated at
595 003 €
(range 196 981€ - 1 226 682€).
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 value2016
145 transactions
196k€595k€1226k€
595 003 €Range: 196 981€ - 1 226 682€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
1 862 681 €×0.19x
Estimation356 379 €
200 579€ - 908 527€
Net Income Multiple20%
286 949 €×3.3x
Estimation952 939 €
191 584€ - 1 703 915€
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 DIAN'S DIFFUSION with other companies in the same sector:
The revenue of DIAN'S DIFFUSION in 2016 is 1.9 M€.
Is DIAN'S DIFFUSION profitable?
Yes, DIAN'S DIFFUSION generated a net profit of 287 k€ in 2016.
Where is the headquarters of DIAN'S DIFFUSION ?
The headquarters of DIAN'S DIFFUSION is located in PARIS (75002), in the department Paris.
Where to find the tax return of DIAN'S DIFFUSION ?
The tax return of DIAN'S 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 DIAN'S DIFFUSION operate?
DIAN'S 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.