DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI : revenue, balance sheet and financial ratios

DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI is a French company founded 56 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in TOULOUSE (31200), this company of category PME shows in 2024 a revenue of 5.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI (SIREN 700801327)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 003 340 € 4 837 514 € 4 203 663 € N/C N/C N/C 3 484 191 € 3 688 055 € 3 631 247 €
Net income 201 558 € 176 033 € 212 759 € 116 492 € 92 620 € -94 213 € 8 654 € -12 966 € 49 345 €
EBITDA 362 498 € 323 431 € 255 581 € N/C N/C N/C 92 969 € 98 812 € 204 578 €
Net margin 4.0% 3.6% 5.1% N/C N/C N/C 0.2% -0.4% 1.4%

Revenue and income statement

In 2024, DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI achieves revenue of 5.0 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Vs 2023: +3%. After deducting consumption (3.7 M€), gross margin stands at 1.3 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 362 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 202 k€, i.e. 4.0% 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

5 003 340 €

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

1 255 360 €

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

362 498 €

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

339 391 €

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

201 558 €

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

7.2%

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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 27%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

26.72%

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

41.744%

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

4.203%

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

1.273

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

22.4%

Solvency indicators evolution
DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI

Sector positioning

Debt ratio
26.72 2024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Average -17 pts over 3 years

In 2024, the debt ratio of DIFFUSIO ACCESSOIR PIECES... (26.72) 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
41.74% 2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Good +7 pts over 3 years

In 2024, the financial autonomy of DIFFUSIO ACCESSOIR PIECES... (41.7%) 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.

Repayment capacity
1.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Average -9 pts over 3 years

In 2024, the repayment capacity of DIFFUSIO ACCESSOIR PIECES... (1.27) 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 200.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 20.0x. Operating income very largely covers interest expenses: high safety margin.

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

200.458

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

19.98

Liquidity indicators evolution
DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI

Sector positioning

Liquidity ratio
200.46 2024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Average -8 pts over 3 years

In 2024, the liquidity ratio of DIFFUSIO ACCESSOIR PIECES... (200.46) 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
19.98x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Excellent

In 2024, the interest coverage of DIFFUSIO ACCESSOIR PIECES... (20.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 120 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 155 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +29%, requiring additional financing.

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

2 149 585 €

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

30 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

65 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

120 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

155 j

WCR and payment terms evolution
DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI

Positioning of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI 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 455 800€ to 1 636 495€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
455k€ 1069k€ 1636k€
1 069 689 € Range: 455 800€ - 1 636 495€
NAF 5 année 2024

Valuation evolution

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 DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI

What is the revenue of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI ?

The revenue of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI in 2024 is 5.0 M€.

Is DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI profitable?

Yes, DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI generated a net profit of 202 k€ in 2024.

Where is the headquarters of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI ?

The headquarters of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI is located in TOULOUSE (31200), in the department Haute-Garonne.

Where to find the tax return of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI ?

The tax return of DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI 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 DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI operate?

DIFFUSIO ACCESSOIR PIECES AUTOMOBIL MIDI 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.