DIFFUSION NIORTAISE DE PRESSE : revenue, balance sheet and financial ratios

In 2025, DIFFUSION NIORTAISE DE PRESSE achieves revenue of 949 k€. Activity remains stable over the period (CAGR: -4.5%). Slight decline of -8% vs 2024. After deducting consumption (85 k€), gross margin stands at 863 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 6.8% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -31%, reducing margin by 2.2 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 7 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 127.57. 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 19.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 540 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 991 days. Excellent situation: suppliers finance 451 days of the operating cycle (retail model). Overall, WCR represents 596 days of revenue, i.e. 1.6 M€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

Based on 50 transactions of similar company sales (all years), the value of DIFFUSION NIORTAISE DE PRESSE is estimated at 151 266 € (range 77 155€ - 378 786€). With an EBITDA of 64 083€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.