DIFFUSION REGIONALE DE MATERIAUX : revenue, balance sheet and financial ratios

DIFFUSION REGIONALE DE MATERIAUX is a French company founded 55 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in TOULON (83000), this company of category PME shows in 2024 a revenue of 12 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - DIFFUSION REGIONALE DE MATERIAUX (SIREN 719500035)
Indicator 2024 2023 2017 2016 2015
Revenue 12 000 € 27 696 € N/C N/C 5 122 €
Net income 110 112 € 5 486 171 € -1 212 € -173 965 € -168 713 €
EBITDA -5 892 € -149 419 € -1 753 € -2 478 € -1 425 €
Net margin 917.6% 19808.5% N/C N/C -3293.9%

Revenue and income statement

In 2024, DIFFUSION REGIONALE DE MATERIAUX achieves revenue of 12 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Significant drop of -57% vs 2023. After deducting consumption (0 €), gross margin stands at 12 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -49.1% of revenue. Positive scissor effect: EBITDA margin improves by +490.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 110 k€, i.e. 917.6% of revenue. This profit can be retained or distributed to shareholders.

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

12 000 €

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

12 000 €

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

-5 892 €

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

-30 634 €

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

110 112 €

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

-49.1%

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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 6%. 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 93%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1123.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

5.602%

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

93.349%

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

1123.692%

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

2.084

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

97.4%

Solvency indicators evolution
DIFFUSION REGIONALE DE MATERIAUX

Sector positioning

Debt ratio
5.6 2024
2017
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good +25 pts over 3 years

In 2024, the debt ratio of DIFFUSION REGIONALE DE MA... (5.60) 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
93.35% 2024
2017
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent +50 pts over 3 years

In 2024, the financial autonomy of DIFFUSION REGIONALE DE MA... (93.3%) 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
2.08 years 2024
2017
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average +29 pts over 3 years

In 2024, the repayment capacity of DIFFUSION REGIONALE DE MA... (2.08) 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 5515.42. 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

5515.421

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

0.0

Liquidity indicators evolution
DIFFUSION REGIONALE DE MATERIAUX

Sector positioning

Liquidity ratio
5515.42 2024
2017
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Excellent

In 2024, the liquidity ratio of DIFFUSION REGIONALE DE MA... (5515.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2017
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of DIFFUSION REGIONALE DE MA... (0.0x) 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: 240 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. The gap of 74 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-1526 days): operations structurally generate cash. Notable WCR improvement over the period (-119%), freeing up cash.

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

-50 857 €

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

240 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

166 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

0 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

-1526 j

WCR and payment terms evolution
DIFFUSION REGIONALE DE MATERIAUX

Positioning of DIFFUSION REGIONALE DE MATERIAUX in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of DIFFUSION REGIONALE DE MATERIAUX is estimated at 305 943 € (range 92 460€ - 555 374€). The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
92k€ 305k€ 555k€
305 943 € Range: 92 460€ - 555 374€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
12 000 € × 0.81x
Estimation 9 680 €
3 699€ - 18 050€
Net Income Multiple 20%
110 112 € × 6.8x
Estimation 750 340 €
225 603€ - 1 361 362€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare DIFFUSION REGIONALE DE MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about DIFFUSION REGIONALE DE MATERIAUX

What is the revenue of DIFFUSION REGIONALE DE MATERIAUX ?

The revenue of DIFFUSION REGIONALE DE MATERIAUX in 2024 is 12 k€.

Is DIFFUSION REGIONALE DE MATERIAUX profitable?

Yes, DIFFUSION REGIONALE DE MATERIAUX generated a net profit of 110 k€ in 2024.

Where is the headquarters of DIFFUSION REGIONALE DE MATERIAUX ?

The headquarters of DIFFUSION REGIONALE DE MATERIAUX is located in TOULON (83000), in the department Var.

Where to find the tax return of DIFFUSION REGIONALE DE MATERIAUX ?

The tax return of DIFFUSION REGIONALE DE MATERIAUX 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 REGIONALE DE MATERIAUX operate?

DIFFUSION REGIONALE DE MATERIAUX operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.