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DIFFUSION DE PRODUITS CAPILLAIRES : revenue, balance sheet and financial ratios

DIFFUSION DE PRODUITS CAPILLAIRES is a French company founded 43 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in SAINT-DENIS (97400), this company of category PME shows in 2022 a revenue of 801 k€. 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 - DIFFUSION DE PRODUITS CAPILLAIRES (SIREN 325194868)
Indicator 2022 2021 2020 2019 2018 2017 2015
Revenue 801 177 € N/C N/C N/C N/C N/C N/C
Net income 584 € 6 456 € -66 939 € 23 527 € -42 552 € -216 492 € 6 131 €
EBITDA 74 947 € N/C N/C N/C N/C N/C N/C
Net margin 0.1% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2022, DIFFUSION DE PRODUITS CAPILLAIRES achieves revenue of 801 k€. After deducting consumption (398 k€), gross margin stands at 403 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 9.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 584 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

801 177 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

403 351 €

EBITDA (2022) ?
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

74 947 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 649 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

584 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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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 24%. 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 60%. 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 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.908%

Financial autonomy (2022) ?
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

60.457%

Cash flow / Revenue (2022) ?
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

0.165%

Repayment capacity (2022) ?
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

10.997

Asset age ratio (2022) ?
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

2.3%

Solvency indicators evolution
DIFFUSION DE PRODUITS CAPILLAIRES

Sector positioning

Debt ratio
23.91 2022
2020
2021
2022
Q1: 0.0
Med: 18.17
Q3: 94.66
Average

In 2022, the debt ratio of DIFFUSION DE PRODUITS CAP... (23.91) 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
60.46% 2022
2020
2021
2022
Q1: 7.39%
Med: 33.15%
Q3: 58.0%
Excellent

In 2022, the financial autonomy of DIFFUSION DE PRODUITS CAP... (60.5%) 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
11.0 years 2022
2022
Q1: -0.0 years
Med: 0.0 years
Q3: 2.21 years
Watch

In 2022, the repayment capacity of DIFFUSION DE PRODUITS CAP... (11.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 236.02. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

236.017

Interest coverage (2022) ?
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

0.231

Liquidity indicators evolution
DIFFUSION DE PRODUITS CAPILLAIRES

Sector positioning

Liquidity ratio
236.02 2022
2020
2021
2022
Q1: 105.17
Med: 182.11
Q3: 311.79
Good -6 pts over 3 years

In 2022, the liquidity ratio of DIFFUSION DE PRODUITS CAP... (236.02) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.23x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.12x
Good

In 2022, the interest coverage of DIFFUSION DE PRODUITS CAP... (0.2x) 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. Average customer payment term: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 295 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 375 days of revenue, i.e. 834 k€ to permanently finance.

Operating WCR (2022) ?
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

834 033 €

Customer credit (2022) ?
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

81 j

Supplier credit (2022) ?
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

92 j

Inventory turnover (2022) ?
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

295 j

WCR in days of revenue (2022) ?
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

375 j

WCR and payment terms evolution
DIFFUSION DE PRODUITS CAPILLAIRES

Positioning of DIFFUSION DE PRODUITS CAPILLAIRES in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of DIFFUSION DE PRODUITS CAPILLAIRES is estimated at 204 385 € (range 108 404€ - 397 255€). With an EBITDA of 74 947€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2022
132 transactions
108k€ 204k€ 397k€
204 385 € Range: 108 404€ - 397 255€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 947 € × 3.2x
Estimation 240 725 €
104 726€ - 491 463€
Revenue Multiple 30%
801 177 € × 0.35x
Estimation 278 409 €
186 050€ - 501 776€
Net Income Multiple 20%
584 € × 4.3x
Estimation 2 500 €
1 132€ - 4 953€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 parfumerie et de produits de beauté en magasin spécialisé)

Compare DIFFUSION DE PRODUITS CAPILLAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about DIFFUSION DE PRODUITS CAPILLAIRES

What is the revenue of DIFFUSION DE PRODUITS CAPILLAIRES ?

The revenue of DIFFUSION DE PRODUITS CAPILLAIRES in 2022 is 801 k€.

Is DIFFUSION DE PRODUITS CAPILLAIRES profitable?

Yes, DIFFUSION DE PRODUITS CAPILLAIRES generated a net profit of 584€ in 2022.

Where is the headquarters of DIFFUSION DE PRODUITS CAPILLAIRES ?

The headquarters of DIFFUSION DE PRODUITS CAPILLAIRES is located in SAINT-DENIS (97400), in the department La Reunion.

Where to find the tax return of DIFFUSION DE PRODUITS CAPILLAIRES ?

The tax return of DIFFUSION DE PRODUITS CAPILLAIRES 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 DE PRODUITS CAPILLAIRES operate?

DIFFUSION DE PRODUITS CAPILLAIRES operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.