DIFAC : revenue, balance sheet and financial ratios
DIFAC is a French company
founded 39 years ago,
specialized in the sector Commerce de gros d'équipements automobiles.
Based in NANTES (44100),
this company of category PME
shows in 2017 a revenue of 4.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, DIFAC generates positive net income of 208 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 250 k€ -> 208 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
207 863 €
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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
The debt ratio (= Financial debt / Equity x 100) stands at 13%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
13.329%
Financial autonomy (2024)
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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
42.793%
Asset age ratio (2024)
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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
2017
2018
2019
2020
2022
2024
Debt ratio
24.407
18.94
16.668
18.773
43.176
26.325
13.329
Financial autonomy
47.288
53.333
56.112
53.535
44.739
52.5
42.793
Repayment capacity
1.769
2.41
None
None
None
None
None
Cash flow / Revenue
3.649%
2.59%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
13.332024
2020
2022
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Good-9 pts over 3 years
In 2024, the debt ratio of DIFAC (13.33) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
42.79%2024
2020
2022
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Good-9 pts over 3 years
In 2024, the financial autonomy of DIFAC (42.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 161.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
161.965
Liquidity indicators evolution DIFAC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2024
Liquidity ratio
198.981
216.569
231.586
217.321
232.818
253.373
161.965
Interest coverage
1.863
3.368
None
None
None
None
None
Sector positioning
Liquidity ratio
161.972024
2020
2022
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Average-22 pts over 3 years
In 2024, the liquidity ratio of DIFAC (161.97) 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.
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 (2024)
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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
0 €
Customer credit (2024)
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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
0 j
Supplier credit (2024)
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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
0 j
Inventory turnover (2024)
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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
0 j
WCR and payment terms evolution DIFAC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2024
Operating WCR
1 875 038 €
1 989 399 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
49
51
0
0
0
0
0
Customer payment term (days)
55
0
0
0
0
0
0
Supplier payment term (days)
68
72
0
0
0
0
0
Positioning of DIFAC 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 (29 transactions).
This range of 81 819€ to 221 107€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
81k€151k€221k€
151 614 €Range: 81 819€ - 221 107€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 29 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 DIFAC with other companies in the same sector:
Yes, DIFAC generated a net profit of 208 k€ in 2024.
Where is the headquarters of DIFAC ?
The headquarters of DIFAC is located in NANTES (44100), in the department Loire-Atlantique.
Where to find the tax return of DIFAC ?
The tax return of DIFAC 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 DIFAC operate?
DIFAC 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.
Item evolution
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