DIFF EQUIPE FORMATION INFORMAT SERV 77 : revenue, balance sheet and financial ratios

DIFF EQUIPE FORMATION INFORMAT SERV 77 is a French company founded 23 years ago, specialized in the sector Edition de logiciels applicatifs. Based in MELUN (77000), this company of category PME shows in 2020 a revenue of 49 k€. 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 - DIFF EQUIPE FORMATION INFORMAT SERV 77 (SIREN 444620009)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 49 434 € 49 434 € 66 889 € 82 008 € 98 655 € 137 709 €
Net income -11 159 € -11 159 € 12 168 € 6 684 € -11 934 € -2 219 €
EBITDA -10 978 € -10 978 € 12 168 € 6 687 € 5 224 € 3 409 €
Net margin -22.6% -22.6% 18.2% 8.2% -12.1% -1.6%

Revenue and income statement

In 2020, DIFF EQUIPE FORMATION INFORMAT SERV 77 achieves revenue of 49 k€. Revenue is declining over the period 2015-2020 (CAGR: -18.5%). Slight decline of 0% vs 2019. After deducting consumption (15 k€), gross margin stands at 34 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -22.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -11 k€ (-22.6% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

49 434 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

34 465 €

EBITDA (2020) ?
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

-10 978 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 978 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-11 159 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-22.2%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.646%

Financial autonomy (2020) ?
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

2.764%

Cash flow / Revenue (2020) ?
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

-22.574%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

56.8%

Solvency indicators evolution
DIFF EQUIPE FORMATION INFORMAT SERV 77

Sector positioning

Debt ratio
54.65 2020
2018
2019
2020
Q1: 0.0
Med: 9.92
Q3: 67.01
Average

In 2020, the debt ratio of DIFF EQUIPE FORMATION INF... (54.65) 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
2.76% 2020
2018
2019
2020
Q1: 14.94%
Med: 37.99%
Q3: 60.87%
Average

In 2020, the financial autonomy of DIFF EQUIPE FORMATION INF... (2.8%) 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
0.0 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Excellent

In 2020, the repayment capacity of DIFF EQUIPE FORMATION INF... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 190.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

190.971

Interest coverage (2020) ?
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

-0.829

Liquidity indicators evolution
DIFF EQUIPE FORMATION INFORMAT SERV 77

Sector positioning

Liquidity ratio
190.97 2020
2018
2019
2020
Q1: 151.67
Med: 259.84
Q3: 432.24
Average -16 pts over 3 years

In 2020, the liquidity ratio of DIFF EQUIPE FORMATION INF... (190.97) 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.

Interest coverage
-0.83x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.97x
Average

In 2020, the interest coverage of DIFF EQUIPE FORMATION INF... (-0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 350 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 344 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 177 days of revenue, i.e. 24 k€ to permanently finance. Over 2015-2020, WCR increased by +85%, requiring additional financing.

Operating WCR (2020) ?
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

24 340 €

Customer credit (2020) ?
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

350 j

Supplier credit (2020) ?
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

344 j

Inventory turnover (2020) ?
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

5 j

WCR in days of revenue (2020) ?
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

177 j

WCR and payment terms evolution
DIFF EQUIPE FORMATION INFORMAT SERV 77

Positioning of DIFF EQUIPE FORMATION INFORMAT SERV 77 in its sector

Comparison with sector Edition de logiciels applicatifs

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of DIFF EQUIPE FORMATION INFORMAT SERV 77 is estimated at 12 300 € (range 5 433€ - 27 071€). The price/revenue ratio is 0.25x (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 2020
103 transactions
5k€ 12k€ 27k€
12 300 € Range: 5 433€ - 27 071€
NAF 5 all-time

Valuation method used

Revenue Multiple
49 434 € × 0.25x = 12 301 €
Range: 5 434€ - 27 072€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Edition de logiciels applicatifs)

Compare DIFF EQUIPE FORMATION INFORMAT SERV 77 with other companies in the same sector:

Voir toutes les statistiques du secteur Edition de logiciels applicatifs

Frequently asked questions about DIFF EQUIPE FORMATION INFORMAT SERV 77

What is the revenue of DIFF EQUIPE FORMATION INFORMAT SERV 77 ?

The revenue of DIFF EQUIPE FORMATION INFORMAT SERV 77 in 2020 is 49 k€.

Is DIFF EQUIPE FORMATION INFORMAT SERV 77 profitable?

DIFF EQUIPE FORMATION INFORMAT SERV 77 recorded a net loss in 2020.

Where is the headquarters of DIFF EQUIPE FORMATION INFORMAT SERV 77 ?

The headquarters of DIFF EQUIPE FORMATION INFORMAT SERV 77 is located in MELUN (77000), in the department Seine-et-Marne.

Where to find the tax return of DIFF EQUIPE FORMATION INFORMAT SERV 77 ?

The tax return of DIFF EQUIPE FORMATION INFORMAT SERV 77 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 DIFF EQUIPE FORMATION INFORMAT SERV 77 operate?

DIFF EQUIPE FORMATION INFORMAT SERV 77 operates in the sector Edition de logiciels applicatifs (NAF code 58.29C). See the 'Sector positioning' section above to compare the company with its competitors.