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DIFAB 24 : revenue, balance sheet and financial ratios

DIFAB 24 is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-MEDARD-DE-MUSSIDAN (24400), this company of category PME shows in 2021 a revenue of 1.2 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 - DIFAB 24 (SIREN 504419508)
Indicator 2022 2021
Revenue N/C 1 164 162 €
Net income 36 838 € 30 545 €
EBITDA N/C 47 144 €
Net margin N/C 2.6%

Revenue and income statement

In 2022, DIFAB 24 generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2022: 31 k€ -> 37 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 838 €

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

45.104%

Financial autonomy (2022) ?
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

38.081%

Asset age ratio (2022) ?
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

39.9%

Solvency indicators evolution
DIFAB 24

Sector positioning

Debt ratio
45.1 2022
2021
2022
Q1: 2.08
Med: 22.33
Q3: 68.44
Average -13 pts over 2 years

In 2022, the debt ratio of DIFAB 24 (45.10) 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
38.08% 2022
2021
2022
Q1: 22.65%
Med: 41.5%
Q3: 58.44%
Average

In 2022, the financial autonomy of DIFAB 24 (38.1%) 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
2.64 years 2021
2021
Q1: 0.0 years
Med: 0.7 years
Q3: 2.54 years
Average

In 2021, the repayment capacity of DIFAB 24 (2.64) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 150.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

150.631

Liquidity indicators evolution
DIFAB 24

Sector positioning

Liquidity ratio
150.63 2022
2021
2022
Q1: 153.17
Med: 216.22
Q3: 306.51
Watch

In 2022, the liquidity ratio of DIFAB 24 (150.63) 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
1.96x 2021
2021
Q1: 0.0x
Med: 0.79x
Q3: 3.77x
Good

In 2021, the interest coverage of DIFAB 24 (2.0x) 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.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
DIFAB 24

Positioning of DIFAB 24 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 13 559€ to 92 710€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
13k€ 30k€ 92k€
30 985 € Range: 13 559€ - 92 710€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 bois et de matériaux de construction )

Compare DIFAB 24 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about DIFAB 24

What is the revenue of DIFAB 24 ?

The revenue of DIFAB 24 in 2021 is 1.2 M€.

Is DIFAB 24 profitable?

Yes, DIFAB 24 generated a net profit of 37 k€ in 2022.

Where is the headquarters of DIFAB 24 ?

The headquarters of DIFAB 24 is located in SAINT-MEDARD-DE-MUSSIDAN (24400), in the department Dordogne.

Where to find the tax return of DIFAB 24 ?

The tax return of DIFAB 24 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 DIFAB 24 operate?

DIFAB 24 operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.