GS DIFFUSION : revenue, balance sheet and financial ratios

GS DIFFUSION is a French company founded 7 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in DOURDAN (91410), this company of category PME shows in 2023 a revenue of 279 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - GS DIFFUSION (SIREN 842359622)
Indicator 2023 2022 2019
Revenue 279 478 € 207 421 € 127 628 €
Net income 76 033 € 85 392 € 70 638 €
EBITDA 150 338 € 106 744 € 92 822 €
Net margin 27.2% 41.2% 55.3%

Revenue and income statement

In 2023, GS DIFFUSION achieves revenue of 279 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +21.6%. Vs 2022, growth of +35% (207 k€ -> 279 k€). After deducting consumption (81 k€), gross margin stands at 199 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 150 k€, representing 53.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 27.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

279 478 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

198 822 €

EBITDA (2023) ?
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

150 338 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

146 444 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 033 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

53.1%

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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 24%. 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 71%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 45.9% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.783%

Financial autonomy (2023) ?
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

70.781%

Cash flow / Revenue (2023) ?
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

45.851%

Repayment capacity (2023) ?
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

0.286

Asset age ratio (2023) ?
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

100.0%

Solvency indicators evolution
GS DIFFUSION

Sector positioning

Debt ratio
23.78 2023
2019
2022
2023
Q1: 0.06
Med: 10.96
Q3: 53.05
Average

In 2023, the debt ratio of GS DIFFUSION (23.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
70.78% 2023
2019
2022
2023
Q1: 12.77%
Med: 39.69%
Q3: 60.03%
Excellent +20 pts over 3 years

In 2023, the financial autonomy of GS DIFFUSION (70.8%) 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
0.29 years 2023
2019
2022
2023
Q1: 0.0 years
Med: 0.03 years
Q3: 0.88 years
Average

In 2023, the repayment capacity of GS DIFFUSION (0.29) 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 656.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

656.956

Interest coverage (2023) ?
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
GS DIFFUSION

Sector positioning

Liquidity ratio
656.96 2023
2019
2022
2023
Q1: 149.02
Med: 230.32
Q3: 384.46
Excellent +46 pts over 3 years

In 2023, the liquidity ratio of GS DIFFUSION (656.96) 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 2023
2019
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 2.05x
Average -28 pts over 3 years

In 2023, the interest coverage of GS DIFFUSION (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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 11 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-84%), freeing up cash.

Operating WCR (2023) ?
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

8 382 €

Customer credit (2023) ?
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

28 j

Supplier credit (2023) ?
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

4 j

Inventory turnover (2023) ?
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 (2023) ?
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

11 j

WCR and payment terms evolution
GS DIFFUSION

Positioning of GS DIFFUSION in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of GS DIFFUSION is estimated at 174 966 € (range 63 232€ - 576 101€). With an EBITDA of 150 338€, the sector multiple of 1.6x 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.

Estimated enterprise value 2023
229 transactions
63k€ 174k€ 576k€
174 966 € Range: 63 232€ - 576 101€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
150 338 € × 1.6x
Estimation 244 219 €
79 702€ - 810 779€
Revenue Multiple 30%
279 478 € × 0.32x
Estimation 90 631 €
42 496€ - 221 736€
Net Income Multiple 20%
76 033 € × 1.7x
Estimation 128 339 €
53 164€ - 520 954€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare GS DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about GS DIFFUSION

What is the revenue of GS DIFFUSION ?

The revenue of GS DIFFUSION in 2023 is 279 k€.

Is GS DIFFUSION profitable?

Yes, GS DIFFUSION generated a net profit of 76 k€ in 2023.

Where is the headquarters of GS DIFFUSION ?

The headquarters of GS DIFFUSION is located in DOURDAN (91410), in the department Essonne.

Where to find the tax return of GS DIFFUSION ?

The tax return of GS DIFFUSION 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 GS DIFFUSION operate?

GS DIFFUSION operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.