Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

GEDIF : revenue, balance sheet and financial ratios

GEDIF is a French company now closed founded 30 years ago, formerly specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in L'ISLE-SUR-LE-DOUBS (25250), this company of category PME shows in 2017 a revenue of 803 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, GEDIF is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - GEDIF (SIREN 403912082)
Indicator 2017 2016
Revenue 802 632 € 1 607 507 €
Net income -74 156 € 32 846 €
EBITDA -236 305 € 10 991 €
Net margin -9.2% 2.0%

Revenue and income statement

In 2017, GEDIF achieves revenue of 803 k€. Significant drop of -50% vs 2016. After deducting consumption (495 k€), gross margin stands at 308 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -236 k€, representing -29.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -74 k€ (-9.2% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

802 632 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

307 986 €

EBITDA (2017) ?
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

-236 305 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-67 183 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-74 156 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-29.4%

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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 200%. This ratio is less favorable than the sector median (15.7%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 21%. This ratio is slightly less favorable than the sector median (38.9%).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

200.41%

Financial autonomy (2017) ?
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

20.68%

Cash flow / Revenue (2017) ?
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

-30.5%

Repayment capacity (2017) ?
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

-1.08

Asset age ratio (2017) ?
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

0.4%

Solvency indicators evolution
GEDIF

Sector positioning

Debt ratio
200.41% 2017
Q1: 0.43%
Med: 15.74%
Q3: 65.98%
Watch

In 2017, the debt ratio of GEDIF (200.4%) 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.

Financial autonomy
20.68% 2017
Q1: 16.39%
Med: 38.94%
Q3: 61.06%
Average

In 2017, the financial autonomy of GEDIF (20.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.59. This ratio is slightly less favorable than the sector median (2.0).

Liquidity ratio (2017) ?
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

1.59

Interest coverage (2017) ?
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

-2.06

Liquidity indicators evolution
GEDIF

Sector positioning

Liquidity ratio
1.59 2017
Q1: 1.3
Med: 1.96
Q3: 3.4
Average

In 2017, the liquidity ratio of GEDIF (1.59) 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.

Interest coverage
-2.06x 2017
Q1: 0.0x
Med: 0.2x
Q3: 6.47x
Watch -65 pts over 2 years

In 2017, the interest coverage of GEDIF (-2.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 244 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. The gap of 142 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 505 days of revenue, i.e. 1.1 M€ to permanently finance. Between 2016 and 2017, WCR worsened by 180 days of revenue, signaling an increased financing need.

Operating WCR (2017) ?
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

1 125 772 €

Customer credit (2017) ?
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

244 j

Supplier credit (2017) ?
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

102 j

Inventory turnover (2017) ?
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

108 j

WCR in days of revenue (2017) ?
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

505 j

WCR and payment terms evolution
GEDIF

Positioning of GEDIF in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of GEDIF is estimated at 153 564 € (range 86 429€ - 391 485€). The price/revenue ratio is 0.19x (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 2017
145 transactions
86k€ 153k€ 391k€
153 564 € Range: 86 429€ - 391 485€
NAF 5 all-time

Valuation method used

Revenue Multiple
802 632 € × 0.19x = 153 564 €
Range: 86 430€ - 391 486€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare GEDIF with other companies in the same sector:

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Doubs

Largest companies by revenue in the department Doubs:

Frequently asked questions about GEDIF

What is the revenue of GEDIF ?

The revenue of GEDIF in 2017 is 803 k€.

Is GEDIF profitable?

GEDIF recorded a net loss in 2017.

Where is the headquarters of GEDIF ?

The headquarters of GEDIF is located in L'ISLE-SUR-LE-DOUBS (25250), in the department Doubs.

Where to find the tax return of GEDIF ?

The tax return of GEDIF 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 GEDIF operate?

GEDIF operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.