Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

JIGA DIFFUSION : revenue, balance sheet and financial ratios

JIGA DIFFUSION is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in MAGESCQ (40140), this company of category PME shows in 2021 a revenue of 2.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, JIGA DIFFUSION combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - JIGA DIFFUSION (SIREN 421528969)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 169 650 € 1 591 616 € 1 524 690 € 1 439 734 € 1 593 892 € 1 657 260 €
Net income 86 645 € 64 522 € 40 164 € 121 964 € 173 435 € 43 305 € 68 113 € 89 696 € 172 021 € 147 104 €
EBITDA N/C N/C N/C N/C 240 415 € 62 798 € 103 826 € 135 180 € 248 553 € 226 141 €
Net margin N/C N/C N/C N/C 8.0% 2.7% 4.5% 6.2% 10.8% 8.9%

Revenue and income statement

In 2025, JIGA DIFFUSION generates positive net income of 87 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 147 k€ -> 87 k€.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 169 650 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

711 537 €

EBITDA (2021) ?
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

240 415 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

230 706 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

173 435 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 43%. This ratio is more favorable than the sector median (9.5%). Financial autonomy (= Equity / Total assets x 100) reaches 43%. This ratio is more favorable than the sector median (41.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.19%

Financial autonomy (2021) ?
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

42.66%

Cash flow / Revenue (2021) ?
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

8.37%

Repayment capacity (2021) ?
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

0.82

Asset age ratio (2021) ?
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

68.8%

Solvency indicators evolution
JIGA DIFFUSION

Sector positioning

Debt ratio
3.42% 2025
Q1: 0.73%
Med: 9.5%
Q3: 48.43%
Good -26 pts over 3 years

In 2025, the debt ratio of JIGA DIFFUSION (3.4%) 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
56.11% 2025
Q1: 13.72%
Med: 41.71%
Q3: 63.26%
Good +33 pts over 3 years

In 2025, the financial autonomy of JIGA DIFFUSION (56.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.91. This ratio is slightly less favorable than the sector median (2.2). The interest coverage ratio (= EBIT / Interest expenses) is 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

1.91

Interest coverage (2021) ?
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

0.29

Liquidity indicators evolution
JIGA DIFFUSION

Sector positioning

Liquidity ratio
1.82 2025
Q1: 1.48
Med: 2.18
Q3: 3.77
Average +16 pts over 3 years

In 2025, the liquidity ratio of JIGA DIFFUSION (1.82) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 38 days of revenue, i.e. 0 € to permanently finance. Between 2018 and 2021, WCR improved by 53 days of revenue, freeing up cash.

Operating WCR (2021) ?
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

227 726 €

Customer credit (2021) ?
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

23 j

Supplier credit (2021) ?
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

40 j

Inventory turnover (2021) ?
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

26 j

WCR in days of revenue (2021) ?
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

38 j

WCR and payment terms evolution
JIGA DIFFUSION

Positioning of JIGA DIFFUSION 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 JIGA DIFFUSION is estimated at 287 742 € (range 57 849€ - 514 501€). 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 2025
145 transactions
57k€ 287k€ 514k€
287 742 € Range: 57 849€ - 514 501€
NAF 5 all-time

Valuation method used

Net Income Multiple
86 645 € × 3.3x = 287 742 €
Range: 57 849€ - 514 502€

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 JIGA DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

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 Landes

Largest companies by revenue in the department Landes:

Voir le classement complet du département Landes

Frequently asked questions about JIGA DIFFUSION

What is the revenue of JIGA DIFFUSION ?

The revenue of JIGA DIFFUSION in 2021 is 2.2 M€.

Is JIGA DIFFUSION profitable?

Yes, JIGA DIFFUSION generated a net profit of 87 k€ in 2025.

Where is the headquarters of JIGA DIFFUSION ?

The headquarters of JIGA DIFFUSION is located in MAGESCQ (40140), in the department Landes.

Where to find the tax return of JIGA DIFFUSION ?

The tax return of JIGA 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 JIGA DIFFUSION operate?

JIGA DIFFUSION 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.