SIREN : 333583615
DIFOMECA is a French company founded 40 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in L'ILE-D'ELLE (85770), this company of category PME shows in 2023 a revenue of 90 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 89 533 € | 82 803 € | 70 015 € | 59 839 € | 80 574 € | 88 221 € | 89 560 € | 88 246 € |
| Net income | 464 € | 406 € | 312 € | 193 € | 224 € | 325 € | 363 € | 264 € |
| EBITDA | -6 534 € | 4 544 € | 529 € | -2 586 € | 422 € | 783 € | 807 € | 1 442 € |
| Net margin | 0.5% | 0.5% | 0.4% | 0.3% | 0.3% | 0.4% | 0.4% | 0.3% |
In 2023, DIFOMECA achieves revenue of 90 k€. Revenue is growing positively over 8 years (CAGR: +0.2%). Vs 2022: +8%. After deducting consumption (76 k€), gross margin stands at 13 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -7.3% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -244%, reducing margin by 12.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 464 €, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
89 533 €
13 371 €
-6 534 €
-6 534 €
464 €
-7.3%
The debt ratio (= Financial debt / Equity x 100) stands at 641%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
640.807%
9.384%
-7.066%
-28.048
In 2023, the debt ratio of DIFOMECA (640.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of DIFOMECA (9.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of DIFOMECA (-28.05) 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 338.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
338.035
-6.107
In 2023, the liquidity ratio of DIFOMECA (338.04) 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.
In 2023, the interest coverage of DIFOMECA (-6.1x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 144 days of the operating cycle (retail model). Inventory turnover is 379 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-70 days): operations structurally generate cash. Notable WCR improvement over the period (-112%), freeing up cash.
-17 399 €
26 j
170 j
379 j
-70 j
Based on 139 transactions of similar company sales in 2023, the value of DIFOMECA is estimated at 20 090 € (range 13 454€ - 32 909€). The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 139 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 DIFOMECA with other companies in the same sector:
Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers
The revenue of DIFOMECA in 2023 is 90 k€.
Yes, DIFOMECA generated a net profit of 464€ in 2023.
The headquarters of DIFOMECA is located in L'ILE-D'ELLE (85770), in the department Vendee.
The tax return of DIFOMECA 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).
DIFOMECA operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.