DIFFUSION COMMUNICATION ET PLUS : revenue, balance sheet and financial ratios

DIFFUSION COMMUNICATION ET PLUS is a French company founded 17 years ago, specialized in the sector Activités des agences de publicité. Based in FONTENILLES (31470), this company of category PME shows in 2021 a revenue of 321 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 - DIFFUSION COMMUNICATION ET PLUS (SIREN 509610390)
Indicator 2021 2020
Revenue 321 380 € 384 709 €
Net income 14 854 € 51 047 €
EBITDA 24 991 € 75 562 €
Net margin 4.6% 13.3%

Revenue and income statement

In 2021, DIFFUSION COMMUNICATION ET PLUS achieves revenue of 321 k€. Significant drop of -16% vs 2020. After deducting consumption (93 k€), gross margin stands at 229 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -67%, reducing margin by 11.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

321 380 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

228 564 €

EBITDA (2021) ?
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

24 991 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 568 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 854 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.6%

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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 11%. 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 64%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.996%

Financial autonomy (2021) ?
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

63.747%

Cash flow / Revenue (2021) ?
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

6.991%

Repayment capacity (2021) ?
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

1.087

Solvency indicators evolution
DIFFUSION COMMUNICATION ET PLUS

Sector positioning

Debt ratio
11.0 2021
2020
2021
Q1: 0.0
Med: 12.08
Q3: 71.81
Good -10 pts over 2 years

In 2021, the debt ratio of DIFFUSION COMMUNICATION E... (11.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.75% 2021
2020
2021
Q1: 9.99%
Med: 32.53%
Q3: 55.05%
Excellent

In 2021, the financial autonomy of DIFFUSION COMMUNICATION E... (63.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.09 years 2021
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.56 years
Average

In 2021, the repayment capacity of DIFFUSION COMMUNICATION E... (1.09) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

0.0

Interest coverage (2021) ?
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

1.296

Liquidity indicators evolution
DIFFUSION COMMUNICATION ET PLUS

Sector positioning

Liquidity ratio
0.0 2021
2020
2021
Q1: 134.84
Med: 213.66
Q3: 348.49
Watch

In 2021, the liquidity ratio of DIFFUSION COMMUNICATION E... (0.00) 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
1.3x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.3x
Excellent +25 pts over 2 years

In 2021, the interest coverage of DIFFUSION COMMUNICATION E... (1.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). WCR is negative (-55 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-49 142 €

Customer credit (2021) ?
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 (2021) ?
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

95 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

-55 j

WCR and payment terms evolution
DIFFUSION COMMUNICATION ET PLUS

Positioning of DIFFUSION COMMUNICATION ET PLUS in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of DIFFUSION COMMUNICATION ET PLUS is estimated at 66 194 € (range 23 484€ - 210 719€). With an EBITDA of 24 991€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
68 tx
23k€ 66k€ 210k€
66 194 € Range: 23 484€ - 210 719€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 991 € × 2.9x
Estimation 71 801 €
20 720€ - 282 648€
Revenue Multiple 30%
321 380 € × 0.22x
Estimation 72 138 €
29 898€ - 122 792€
Net Income Multiple 20%
14 854 € × 2.9x
Estimation 43 266 €
20 777€ - 162 791€
How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Activités des agences de publicité)

Compare DIFFUSION COMMUNICATION ET PLUS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about DIFFUSION COMMUNICATION ET PLUS

What is the revenue of DIFFUSION COMMUNICATION ET PLUS ?

The revenue of DIFFUSION COMMUNICATION ET PLUS in 2021 is 321 k€.

Is DIFFUSION COMMUNICATION ET PLUS profitable?

Yes, DIFFUSION COMMUNICATION ET PLUS generated a net profit of 15 k€ in 2021.

Where is the headquarters of DIFFUSION COMMUNICATION ET PLUS ?

The headquarters of DIFFUSION COMMUNICATION ET PLUS is located in FONTENILLES (31470), in the department Haute-Garonne.

Where to find the tax return of DIFFUSION COMMUNICATION ET PLUS ?

The tax return of DIFFUSION COMMUNICATION ET PLUS 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 COMMUNICATION ET PLUS operate?

DIFFUSION COMMUNICATION ET PLUS operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.