DIFFUSION AMEUBLEMENT CAENNAIS : revenue, balance sheet and financial ratios

DIFFUSION AMEUBLEMENT CAENNAIS is a French company founded 46 years ago, specialized in the sector Commerce de détail de meubles. Based in MONDEVILLE (14120), this company of category PME shows in 2025 a revenue of 2.5 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 AMEUBLEMENT CAENNAIS (SIREN 318338472)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 465 653 € 2 776 885 € 2 662 740 € 2 541 198 € 2 387 206 € 2 345 451 € 2 102 717 € 1 911 372 € 1 863 220 €
Net income -216 € 45 916 € 25 716 € 68 064 € 112 421 € 48 983 € 8 848 € 21 592 € 176 374 €
EBITDA 142 685 € 249 513 € 113 269 € 126 580 € 172 865 € 104 701 € 67 791 € 58 793 € -3 639 €
Net margin -0.0% 1.7% 1.0% 2.7% 4.7% 2.1% 0.4% 1.1% 9.5%

Revenue and income statement

In 2025, DIFFUSION AMEUBLEMENT CAENNAIS achieves revenue of 2.5 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Significant drop of -11% vs 2024. After deducting consumption (1.1 M€), gross margin stands at 1.3 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 5.8% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -43%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -216 € (-0.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 465 653 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 321 822 €

EBITDA (2025) ?
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

142 685 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

68 928 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-216 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.8%

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

119.55%

Financial autonomy (2025) ?
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

12.793%

Cash flow / Revenue (2025) ?
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

4.158%

Repayment capacity (2025) ?
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

1.644

Asset age ratio (2025) ?
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

41.7%

Solvency indicators evolution
DIFFUSION AMEUBLEMENT CAENNAIS

Sector positioning

Debt ratio
119.55 2025
2023
2024
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Average

In 2025, the debt ratio of DIFFUSION AMEUBLEMENT CAE... (119.55) 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
12.79% 2025
2023
2024
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Average

In 2025, the financial autonomy of DIFFUSION AMEUBLEMENT CAE... (12.8%) 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
1.64 years 2025
2023
2024
2025
Q1: -0.18 years
Med: 0.16 years
Q3: 1.73 years
Average

In 2025, the repayment capacity of DIFFUSION AMEUBLEMENT CAE... (1.64) 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 94.42. 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 7.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

94.419

Interest coverage (2025) ?
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

7.879

Liquidity indicators evolution
DIFFUSION AMEUBLEMENT CAENNAIS

Sector positioning

Liquidity ratio
94.42 2025
2023
2024
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Watch -5 pts over 3 years

In 2025, the liquidity ratio of DIFFUSION AMEUBLEMENT CAE... (94.42) 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
7.88x 2025
2023
2024
2025
Q1: -0.05x
Med: 0.77x
Q3: 5.5x
Excellent

In 2025, the interest coverage of DIFFUSION AMEUBLEMENT CAE... (7.9x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 20 days of revenue, i.e. 138 k€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

Operating WCR (2025) ?
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

137 509 €

Customer credit (2025) ?
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

4 j

Supplier credit (2025) ?
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

45 j

Inventory turnover (2025) ?
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

67 j

WCR in days of revenue (2025) ?
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

20 j

WCR and payment terms evolution
DIFFUSION AMEUBLEMENT CAENNAIS

Positioning of DIFFUSION AMEUBLEMENT CAENNAIS in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 177 733€ to 849 996€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
177k€ 331k€ 849k€
331 008 € Range: 177 733€ - 849 996€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 détail de meubles)

Compare DIFFUSION AMEUBLEMENT CAENNAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about DIFFUSION AMEUBLEMENT CAENNAIS

What is the revenue of DIFFUSION AMEUBLEMENT CAENNAIS ?

The revenue of DIFFUSION AMEUBLEMENT CAENNAIS in 2025 is 2.5 M€.

Is DIFFUSION AMEUBLEMENT CAENNAIS profitable?

DIFFUSION AMEUBLEMENT CAENNAIS recorded a net loss in 2025.

Where is the headquarters of DIFFUSION AMEUBLEMENT CAENNAIS ?

The headquarters of DIFFUSION AMEUBLEMENT CAENNAIS is located in MONDEVILLE (14120), in the department Calvados.

Where to find the tax return of DIFFUSION AMEUBLEMENT CAENNAIS ?

The tax return of DIFFUSION AMEUBLEMENT CAENNAIS 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 AMEUBLEMENT CAENNAIS operate?

DIFFUSION AMEUBLEMENT CAENNAIS operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.