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DIFFUSION 42 : revenue, balance sheet and financial ratios

DIFFUSION 42 is a French company founded 14 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in SORBIERS (42290), this company of category PME shows in 2022 a revenue of 1.8 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 - DIFFUSION 42 (SIREN 750693327)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 808 099 € N/C N/C N/C N/C N/C N/C
Net income 91 791 € 118 303 € 150 863 € 195 214 € 104 853 € 75 213 € 72 059 € 82 726 € 73 269 €
EBITDA N/C N/C 211 666 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 8.3% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, DIFFUSION 42 generates positive net income of 92 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 73 k€ -> 92 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

91 791 €

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

50.6%

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

34.327%

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

36.7%

Solvency indicators evolution
DIFFUSION 42

Sector positioning

Debt ratio
50.6 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Average -7 pts over 3 years

In 2024, the debt ratio of DIFFUSION 42 (50.60) 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
34.33% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Good

In 2024, the financial autonomy of DIFFUSION 42 (34.3%) 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
1.03 years 2022
2022
Q1: -0.64 years
Med: 0.0 years
Q3: 1.74 years
Average

In 2022, the repayment capacity of DIFFUSION 42 (1.03) 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 155.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

155.895

Liquidity indicators evolution
DIFFUSION 42

Sector positioning

Liquidity ratio
155.9 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Average -5 pts over 3 years

In 2024, the liquidity ratio of DIFFUSION 42 (155.90) 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
1.91x 2022
2022
Q1: 0.0x
Med: 0.1x
Q3: 2.53x
Good

In 2022, the interest coverage of DIFFUSION 42 (1.9x) 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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
DIFFUSION 42

Positioning of DIFFUSION 42 in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 67 687€ to 150 991€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
67k€ 139k€ 150k€
139 277 € Range: 67 687€ - 150 991€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Autres commerces de détail en magasin non spécialisé)

Compare DIFFUSION 42 with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about DIFFUSION 42

What is the revenue of DIFFUSION 42 ?

The revenue of DIFFUSION 42 in 2022 is 1.8 M€.

Is DIFFUSION 42 profitable?

Yes, DIFFUSION 42 generated a net profit of 92 k€ in 2024.

Where is the headquarters of DIFFUSION 42 ?

The headquarters of DIFFUSION 42 is located in SORBIERS (42290), in the department Loire.

Where to find the tax return of DIFFUSION 42 ?

The tax return of DIFFUSION 42 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 DIFFUSION 42 operate?

DIFFUSION 42 operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.