DIFFUSION COMMERCIALE AUTOMOBILE : revenue, balance sheet and financial ratios

DIFFUSION COMMERCIALE AUTOMOBILE is a French company founded 40 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-LO (50000), this company of category ETI shows in 2024 a revenue of 24.2 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 COMMERCIALE AUTOMOBILE (SIREN 333575009)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 24 214 493 € 24 547 025 € 22 616 120 € 27 451 586 € 26 075 784 € 32 671 103 € 25 643 251 € 22 248 610 €
Net income -690 596 € -641 781 € -6 723 € -485 321 € -92 304 € 62 176 € 222 004 € 218 456 €
EBITDA -316 549 € -368 999 € -72 402 € -567 573 € -167 109 € -341 774 € 215 316 € 179 095 €
Net margin -2.9% -2.6% -0.0% -1.8% -0.4% 0.2% 0.9% 1.0%

Revenue and income statement

In 2024, DIFFUSION COMMERCIALE AUTOMOBILE achieves revenue of 24.2 M€. Revenue is growing positively over 8 years (CAGR: +1.2%). Slight decline of -1% vs 2023. After deducting consumption (19.9 M€), gross margin stands at 4.3 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -317 k€, representing -1.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -691 k€ (-2.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 214 493 €

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

4 308 187 €

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

-316 549 €

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

-506 888 €

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

-690 596 €

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

-1.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -1935%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-1935.166%

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

-2.368%

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

-2.218%

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

-7.892

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

34.4%

Solvency indicators evolution
DIFFUSION COMMERCIALE AUTOMOBILE

Sector positioning

Debt ratio
-1935.17 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Excellent -50 pts over 3 years

In 2024, the debt ratio of DIFFUSION COMMERCIALE AUT... (-1935.17) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-2.37% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of DIFFUSION COMMERCIALE AUT... (-2.4%) 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
-7.89 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of DIFFUSION COMMERCIALE AUT... (-7.89) 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 139.90. 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

139.9

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

-51.354

Liquidity indicators evolution
DIFFUSION COMMERCIALE AUTOMOBILE

Sector positioning

Liquidity ratio
139.9 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average

In 2024, the liquidity ratio of DIFFUSION COMMERCIALE AUT... (139.90) 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
-51.35x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Average

In 2024, the interest coverage of DIFFUSION COMMERCIALE AUT... (-51.4x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 117 days of revenue, i.e. 7.9 M€ to permanently finance.

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

7 882 786 €

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

18 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

85 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

89 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

117 j

WCR and payment terms evolution
DIFFUSION COMMERCIALE AUTOMOBILE

Positioning of DIFFUSION COMMERCIALE AUTOMOBILE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of DIFFUSION COMMERCIALE AUTOMOBILE is estimated at 3 884 069 € (range 1 773 911€ - 6 853 462€). The price/revenue ratio is 0.16x (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 2024
148 transactions
1773k€ 3884k€ 6853k€
3 884 069 € Range: 1 773 911€ - 6 853 462€
NAF 5 année 2024

Valuation method used

Revenue Multiple
24 214 493 € × 0.16x = 3 884 069 €
Range: 1 773 912€ - 6 853 463€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare DIFFUSION COMMERCIALE AUTOMOBILE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about DIFFUSION COMMERCIALE AUTOMOBILE

What is the revenue of DIFFUSION COMMERCIALE AUTOMOBILE ?

The revenue of DIFFUSION COMMERCIALE AUTOMOBILE in 2024 is 24.2 M€.

Is DIFFUSION COMMERCIALE AUTOMOBILE profitable?

DIFFUSION COMMERCIALE AUTOMOBILE recorded a net loss in 2024.

Where is the headquarters of DIFFUSION COMMERCIALE AUTOMOBILE ?

The headquarters of DIFFUSION COMMERCIALE AUTOMOBILE is located in SAINT-LO (50000), in the department Manche.

Where to find the tax return of DIFFUSION COMMERCIALE AUTOMOBILE ?

The tax return of DIFFUSION COMMERCIALE AUTOMOBILE 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 COMMERCIALE AUTOMOBILE operate?

DIFFUSION COMMERCIALE AUTOMOBILE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.