SIREN : 332250380
DIFFUSION LOISIRS is a French company founded 41 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in SAINT DOULCHARD (18230), this company of category PME shows in 2024 a revenue of 1.2 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
| Indicator | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 196 057 € | 1 781 884 € | 1 911 401 € | 1 418 919 € | 1 556 768 € | 1 684 830 € | 1 855 064 € | N/C |
| Net income | -126 097 € | 118 281 € | 128 267 € | 30 149 € | 82 809 € | 86 050 € | 124 927 € | 103 047 € |
| EBITDA | -150 262 € | 175 108 € | 173 777 € | 73 847 € | 125 359 € | 133 348 € | 197 773 € | -1 536 559 € |
| Net margin | -10.5% | 6.6% | 6.7% | 2.1% | 5.3% | 5.1% | 6.7% | N/C |
In 2024, DIFFUSION LOISIRS achieves revenue of 1.2 M€. Revenue is declining over the period 2017-2024 (CAGR: -6.1%). Significant drop of -33% vs 2022. After deducting consumption (390 k€), gross margin stands at 806 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -150 k€, representing -12.6% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -186%, reducing margin by 22.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -126 k€ (-10.5% of revenue), which will impact equity.
1 196 057 €
805 986 €
-150 262 €
-139 987 €
-126 097 €
-12.6%
The debt ratio (= Financial debt / Equity x 100) stands at 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.
75.981%
38.754%
-11.766%
0.0
10.2%
In 2024, the debt ratio of DIFFUSION LOISIRS (75.98) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of DIFFUSION LOISIRS (38.8%) 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.
In 2024, the repayment capacity of DIFFUSION LOISIRS (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 149.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
149.888
-1.718
In 2024, the liquidity ratio of DIFFUSION LOISIRS (149.89) 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.
In 2024, the interest coverage of DIFFUSION LOISIRS (-1.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 36 days of revenue, i.e. 119 k€ to permanently finance.
118 505 €
9 j
12 j
47 j
36 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 157 797€ to 488 856€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DIFFUSION LOISIRS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres travaux spécialisés de construction
The revenue of DIFFUSION LOISIRS in 2024 is 1.2 M€.
DIFFUSION LOISIRS recorded a net loss in 2024.
The headquarters of DIFFUSION LOISIRS is located in SAINT DOULCHARD (18230), in the department Cher.
The tax return of DIFFUSION LOISIRS 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).
DIFFUSION LOISIRS operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.